By Bailey H.B. No. 1631 76R4268 CAS-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to penalizing school districts for failing to fully 1-3 collect ad valorem taxes. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter E, Chapter 42, Education Code, is 1-6 amended by adding Section 42.2531 to read as follows: 1-7 Sec. 42.2531. PENALTY FOR FAILURE TO FULLY COLLECT TAXES. 1-8 (a) As provided by the comptroller's rule, the comptroller shall 1-9 determine for each school district the amount of taxes for purposes 1-10 of maintenance and operations that the district would have 1-11 collected in the preceding tax year if the district had collected 1-12 all of the taxes the district levied. 1-13 (b) The comptroller shall certify to the commissioner: 1-14 (1) any difference between the amount determined under 1-15 Subsection (a) and the amount of taxes for purposes of maintenance 1-16 and operations the district actually collected in the preceding tax 1-17 year; and 1-18 (2) the percentage of the amount determined under 1-19 Subsection (a) that the district failed to collect in the preceding 1-20 tax year based on the determination under Subdivision (1). 1-21 (c) Notwithstanding Section 42.253, the commissioner shall 1-22 reduce a district's state aid under Subchapters B and C for the 1-23 current year by one percent for each percentage over 10 percent of 1-24 taxes for purposes of maintenance and operations that the district 2-1 failed to collect in the preceding tax year, as determined under 2-2 Subsection (b)(2). 2-3 (d) A school district may appeal to the comptroller the 2-4 comptroller's determination under Subsection (a) if the district's 2-5 failure to collect all the taxes the district levied was due to a 2-6 factor beyond the district's control. 2-7 SECTION 2. This Act takes effect September 1, 1999. 2-8 SECTION 3. The importance of this legislation and the 2-9 crowded condition of the calendars in both houses create an 2-10 emergency and an imperative public necessity that the 2-11 constitutional rule requiring bills to be read on three several 2-12 days in each house be suspended, and this rule is hereby suspended.