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.