By Walker H.J.R. No. 88
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A JOINT RESOLUTION
1-1 Proposing a constitutional amendment concerning the maximum tax
1-2 rate in certain counties.
1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 9, Article VIII, Texas Constitution, is
1-5 amended to read as follows:
1-6 Sec. 9. MAXIMUM STATE TAX; COUNTY, CITY AND TOWN LEVIES;
1-7 COUNTY FUNDS; LOCAL ROAD LAWS. The State tax on property,
1-8 exclusive of the tax necessary to pay the public debt, and of the
1-9 taxes provided for the benefit of the public free schools, shall
1-10 never exceed Thirty-five Cents (35 ) on the One Hundred Dollars
1-11 ($100) valuation; and no county, city or town shall levy a tax rate
1-12 in excess of Eighty Cents (80 ) on the One Hundred Dollars ($100)
1-13 valuation in any one (1) year for general fund, permanent
1-14 improvement fund, road and bridge fund and jury find purposes;
1-15 provided further that at the time the Commissioners Court meets to
1-16 levy the annul tax rate for each county it shall levy whatever tax
1-17 rate may be needed for the four (4) constitutional purposes;
1-18 namely, general fund, permanent improvement fund, road and bridge
1-19 fund and jury fund so long as the Court does not impair any
1-20 outstanding bonds or other obligations and so long as the total of
1-21 the foregoing tax levies does not exceed Eighty Cents (80 ) on the
2-1 One Hundred Dollars ($100) valuation in any one (1) year. In a
2-2 county with a population of 50,000 or less, a majority of the
2-3 qualified voters of the county voting at an election held for that
2-4 purpose may authorize the Commissioners Court to levy an additional
2-5 tax rate not to exceed Twenty Cents (20 ) on the One Hundred
2-6 Dollars ($100) valuation of property subject to taxation in such
2-7 county for the four (4) constitutional purposes. Once the Court
2-8 has levied the annual tax rate, the same shall remain in force and
2-9 effect during that taxable year; and the Legislature may also
2-10 authorize an additional annual ad valorem tax to be levied and
2-11 collected for the further maintenance of the public roads;
2-12 provided, that a majority of the qualified property taxpaying
2-13 voters of the county voting at an election to be held for that
2-14 purpose shall vote such tax, not to exceed Fifteen Cents (15 ) on
2-15 the One Hundred Dollars ($100) valuation of the property subject to
2-16 taxation in such county. Any county may put all tax money
2-17 collected by the county into one general fund, without regard to
2-18 the purpose or source of each tax. And the Legislature may pass
2-19 local laws for the maintenance of the public roads and highways,
2-20 without the local notice required for special or local laws. This
2-21 Section shall not be construed as a limitation of powers delegated
2-22 to counties, cities or towns by any other Section or Sections of
2-23 this Constitution.
2-24 SECTION 2. This proposed constitutional amendment shall be
2-25 submitted to the voters at an election to be held November 2, 1999.
3-1 The ballot shall be printed to permit voting for or against the
3-2 proposition: "The constitutional amendment to authorize the voters
3-3 in a county with a population of 50,000 or less to approve the levy
3-4 of a property tax not to exceed Twenty Cents (20 ) on the One
3-5 Hundred Dollars valuation.