By Alexander                                          H.B. No. 2232
         76R1163 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the written notice that a school district is required
 1-3     to provide to property owners before adopting the annual ad valorem
 1-4     tax rate for the district.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Section 26.04, Tax Code, is amended by adding
 1-7     Subsection (k) to read as follows:
 1-8           (k)  This subsection applies only to a school district.  In
 1-9     addition to the items required by Subsection (e), the designated
1-10     officer or employee shall include in each notice required by that
1-11     subsection the amount by which the district's state aid per student
1-12     for the school year beginning in the current tax year is less or
1-13     greater than the district's state aid per student for the preceding
1-14     school year.  The comptroller by rule shall specify the form of a
1-15     notice under this subsection.  If information required to comply
1-16     with this section is not available when the notice is published or
1-17     delivered, the designated officer or employee may use estimates of
1-18     the necessary amounts and shall include in the notice a statement
1-19     that the notice is based on estimates.  For purposes of this
1-20     subsection, state aid per student for a school year is calculated
1-21     by:
1-22                 (1)  adding:
1-23                       (A)  the amount of money to which the school
1-24     district is entitled for that school year under Subchapters B, C,
 2-1     and F, Chapter 42, Education Code; and
 2-2                       (B)  the amount of money allocated to the
 2-3     district for that school year from the available school fund;
 2-4                 (2)  subtracting from the amount calculated under
 2-5     Subdivision (1) the sum of:
 2-6                       (A)  the amount of the district's tier one local
 2-7     share under Section 42.252, Education Code; and
 2-8                       (B)  the amount of the district's tier two local
 2-9     share under Section 42.302, Education Code; and
2-10                 (3)  dividing the amount calculated under Subdivision
2-11     (2) by the district's WADA for the school year as calculated under
2-12     Section 42.302, Education Code.
2-13           SECTION 2.  This Act takes effect January 1, 2000, and
2-14     applies only to a tax year that begins on or after that date.
2-15           SECTION 3.  The importance of this legislation and the
2-16     crowded condition of the calendars in both houses create an
2-17     emergency and an imperative public necessity that the
2-18     constitutional rule requiring bills to be read on three several
2-19     days in each house be suspended, and this rule is hereby suspended.