1-1 AN ACT
1-2 relating to public notice of ad valorem tax rates for certain
1-3 taxing units with low tax levies.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 26, Tax Code, is amended by adding
1-6 Section 26.052 to read as follows:
1-7 Sec. 26.052. SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS
1-8 WITH LOW TAX LEVIES. (a) This section applies only to a taxing
1-9 unit for which the total tax rate proposed for the current tax
1-10 year:
1-11 (1) is 50 cents or less per $100 of taxable value; and
1-12 (2) would impose taxes of $500,000 or less when
1-13 applied to the current total value for the taxing unit.
1-14 (b) A taxing unit to which this section applies is exempt
1-15 from the notice and publication requirements of Section 26.04(e)
1-16 and is not subject to an injunction under Section 26.04(g) for
1-17 failure to comply with those requirements.
1-18 (c) A taxing unit to which this section applies may provide
1-19 public notice of its proposed tax rate in either of the following
1-20 methods not later than the seventh day before the date on which the
1-21 tax rate is adopted:
1-22 (1) mailing a notice of the proposed tax rate to each
1-23 owner of taxable property in the taxing unit; or
1-24 (2) publishing notice of the proposed tax rate in the
2-1 legal notices section of a newspaper having general circulation in
2-2 the taxing unit.
2-3 (d) A taxing unit that provides public notice of a proposed
2-4 tax rate under Subsection (c) is exempt from Sections 26.05(d) and
2-5 26.06 and is not subject to an injunction under Section 26.05(e)
2-6 for failure to comply with Section 26.05(d). A taxing unit that
2-7 provides public notice of a proposed tax rate under Subsection (c)
2-8 may not adopt a tax rate that exceeds the rate set out in the
2-9 notice unless the taxing unit provides additional public notice
2-10 under Subsection (c) of the higher rate or complies with Sections
2-11 26.05(d) and 26.06, as applicable, in adopting the higher rate.
2-12 (e) Public notice provided under Subsection (c) must
2-13 specify:
2-14 (1) the tax rate that the governing body proposes to
2-15 adopt;
2-16 (2) the date, time, and location of the meeting of the
2-17 governing body of the taxing unit at which the governing body will
2-18 consider adopting the proposed tax rate; and
2-19 (3) if the proposed tax rate for the taxing unit
2-20 exceeds the unit's effective tax rate calculated as provided by
2-21 Section 26.04, a statement substantially identical to the
2-22 following: "The proposed tax rate would increase total taxes in
2-23 (name of taxing unit) by (percentage by which the proposed tax rate
2-24 exceeds the effective tax rate)."
2-25 SECTION 2. The importance of this legislation and the
2-26 crowded condition of the calendars in both houses create an
2-27 emergency and an imperative public necessity that the
3-1 constitutional rule requiring bills to be read on three several
3-2 days in each house be suspended, and this rule is hereby suspended,
3-3 and that this Act take effect and be in force from and after its
3-4 passage, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1520 was passed by the House on April
22, 1999, by the following vote: Yeas 146, Nays 0, 1 present, not
voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 1520 was passed by the Senate on May
13, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor