By Garcia H.B. No. 838
76R219 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to tax abatement by school districts.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 312.002, Tax Code, is amended by adding
1-5 Subsections (e) and (f) to read as follows:
1-6 (e) "Taxing unit" has the meaning assigned by Section 1.04,
1-7 except that for a tax abatement agreement executed on or after
1-8 September 1, 1999, the term does not include a school district that
1-9 is subject to Chapter 42, Education Code, and that is organized
1-10 primarily to provide general elementary and secondary public
1-11 education.
1-12 (f) On or after September 1, 1999, a school district may not
1-13 enter into a tax abatement agreement under this chapter.
1-14 SECTION 2. Section 312.208, Tax Code, is amended by adding
1-15 Subsection (c) to read as follows:
1-16 (c) A tax abatement agreement entered into by a school
1-17 district before September 1, 1999, may not be modified on or after
1-18 September 1, 1999, to:
1-19 (1) add property to be exempt from taxation by a
1-20 school district under the agreement;
1-21 (2) increase the portion of the value of the property
1-22 exempt from taxation by a school district under the agreement; or
1-23 (3) increase the duration of the participation by a
1-24 school district under the agreement.
2-1 SECTION 3. This Act takes effect September 1, 1999.
2-2 SECTION 4. The importance of this legislation and the
2-3 crowded condition of the calendars in both houses create an
2-4 emergency and an imperative public necessity that the
2-5 constitutional rule requiring bills to be read on three several
2-6 days in each house be suspended, and this rule is hereby suspended.