1-1     By:  Junell, et al. (Senate Sponsor - Wentworth)      H.B. No. 1520
 1-2           (In the Senate - Received from the House April 23, 1999;
 1-3     April 26, 1999, read first time and referred to Committee on
 1-4     Finance; May 5, 1999, reported favorably by the following vote:
 1-5     Yeas 10, Nays 0; May 5, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to public notice of ad valorem tax rates for certain
 1-9     taxing units with low tax levies.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1.  Chapter 26, Tax Code, is amended by adding
1-12     Section 26.052 to read as follows:
1-13           Sec. 26.052.  SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS
1-14     WITH LOW TAX LEVIES.  (a)  This section applies only to a taxing
1-15     unit for which the total tax rate proposed for the current tax
1-16     year:
1-17                 (1)  is 50 cents or less per $100 of taxable value; and
1-18                 (2)  would impose taxes of $500,000 or less when
1-19     applied to the current total value for the taxing unit.
1-20           (b)  A taxing unit to which this section applies is exempt
1-21     from the notice and publication requirements of Section 26.04(e)
1-22     and is not subject to an injunction under Section 26.04(g) for
1-23     failure to comply with those requirements.
1-24           (c)  A taxing unit to which this section applies may provide
1-25     public notice of its proposed tax rate in either of the following
1-26     methods not later than the seventh day before the date on which the
1-27     tax rate is adopted:
1-28                 (1)  mailing a notice of the proposed tax rate to each
1-29     owner of taxable property in the taxing unit; or
1-30                 (2)  publishing notice of the proposed tax rate in the
1-31     legal notices section of a newspaper having general circulation in
1-32     the taxing unit.
1-33           (d)  A taxing unit that provides public notice of a proposed
1-34     tax rate under Subsection (c) is exempt from Sections 26.05(d) and
1-35     26.06 and is not subject to an injunction under Section 26.05(e)
1-36     for failure to comply with Section 26.05(d).  A taxing unit that
1-37     provides public notice of a proposed tax rate under Subsection (c)
1-38     may not adopt a tax rate that exceeds the rate set out in the
1-39     notice unless the taxing unit provides additional public notice
1-40     under Subsection (c) of the higher rate or complies with Sections
1-41     26.05(d) and 26.06, as applicable, in adopting the higher rate.
1-42           (e)  Public notice provided under Subsection (c) must
1-43     specify:
1-44                 (1)  the tax rate that the governing body proposes to
1-45     adopt;
1-46                 (2)  the date, time, and location of the meeting of the
1-47     governing body of the taxing unit at which the governing body will
1-48     consider adopting the proposed tax rate; and
1-49                 (3)  if the proposed tax rate for the taxing unit
1-50     exceeds the unit's effective tax rate calculated as provided by
1-51     Section 26.04, a statement substantially identical to the
1-52     following: "The proposed tax rate would increase total taxes in
1-53     (name of taxing unit) by (percentage by which the proposed tax rate
1-54     exceeds the effective tax rate)."
1-55           SECTION 2.  The importance of this legislation and the
1-56     crowded condition of the calendars in both houses create an
1-57     emergency and an imperative public necessity that the
1-58     constitutional rule requiring bills to be read on three several
1-59     days in each house be suspended, and this rule is hereby suspended,
1-60     and that this Act take effect and be in force from and after its
1-61     passage, and it is so enacted.
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