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.