By Carter H.B. No. 2743
77R6037 MXM-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the maximum tax rate allowed on property in emergency
1-3 service and rural fire prevention districts.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 775.018(a), Health and Safety Code, is
1-6 amended to read as follows:
1-7 (a) Except as provided by Subsection (b), on the granting of
1-8 a petition, the commissioners court shall order an election to
1-9 confirm the district's creation and authorize the imposition of a
1-10 tax not to exceed 15 [10] cents on each $100 of the taxable value
1-11 of property taxable by the district [or three cents on each $100 of
1-12 the taxable value of property taxable by the district if any area
1-13 in the district is also included in a rural fire prevention
1-14 district].
1-15 SECTION 2. Sections 775.024(a) and (b), Health and Safety
1-16 Code, are amended to read as follows:
1-17 (a) On the granting of a petition under Section 775.023, the
1-18 commissioners court shall order an election to confirm the creation
1-19 of the emergency services district, authorize the imposition of a
1-20 tax not to exceed 15 [10] cents on each $100 of the taxable value
1-21 of property taxable by the district, and assume the assets and
1-22 liabilities of each rural fire prevention district that is proposed
1-23 to be dissolved. At the same time, the commissioners court shall
1-24 order an election in each rural fire prevention district on the
2-1 question of whether to dissolve the rural fire prevention district
2-2 effective on the date that the emergency services district is
2-3 created. Sections 775.018 and 775.019 apply to the election to
2-4 confirm the creation of the emergency services district. Section
2-5 794.059 applies to the election to dissolve the rural fire
2-6 prevention district, except that the commissioners court shall
2-7 perform a duty of the board of fire commissioners under that
2-8 section.
2-9 (b) The ballot in the election to confirm creation of the
2-10 emergency services district must be printed to permit voting for or
2-11 against the proposition: "The creation of the __________ Emergency
2-12 Services District; the transfer to the __________ Emergency
2-13 Services District of the assets and liabilities of __________ Rural
2-14 Fire Prevention District if that district is dissolved; and the
2-15 levy of an ad valorem tax at a rate not to exceed 15 [10] cents on
2-16 each $100 valuation of property."
2-17 SECTION 3. Subchapter E, Chapter 775, Health and Safety Code,
2-18 is amended by adding Section 775.0745 to read as follows:
2-19 Sec. 775.0745. ELECTION TO INCREASE TAX RATE. (a) A board
2-20 may order an election to increase the maximum tax rate of the
2-21 district to any rate at or below the rate allowed by Section 48-e,
2-22 Article III, Texas Constitution. The proposition on the ballot
2-23 must state the proposed maximum tax rate to be authorized at the
2-24 election.
2-25 (b) The board shall give notice of the election as provided
2-26 by Section 4.003, Election Code. The notice shall contain the
2-27 information required by Section 4.004, Election Code.
3-1 (c) The election shall be held on the first uniform election
3-2 date provided by the Election Code after the date of the board's
3-3 order that allows sufficient time to comply with any requirements
3-4 of law.
3-5 (d) If a majority of the votes cast in the election favor
3-6 the increase in the maximum tax rate, the maximum tax rate for the
3-7 district is increased to the rate authorized by the election. The
3-8 increase in the maximum tax rate applies only to a tax year for
3-9 which the board adopts a tax rate after the date of the election.
3-10 A board that adopts a tax rate for a tax year on or before the date
3-11 of the election may not adopt a new tax rate for that tax year
3-12 after the date of the election that would exceed the maximum tax
3-13 rate in effect on the date the tax rate was initially adopted for
3-14 that year.
3-15 SECTION 4. Section 776.019(a), Health and Safety Code, is
3-16 amended to read as follows:
3-17 (a) On the granting of a petition, the commissioners court
3-18 shall order an election to confirm the district's creation and
3-19 authorize the levy of a tax not to exceed 15[:]
3-20 [(1) 10] cents on each $100 of the taxable value of
3-21 property taxable by the district[; or]
3-22 [(2) two cents on each $100 of the taxable value of
3-23 property taxable by the district if any area in the district is
3-24 also included in a rural fire prevention district].
3-25 SECTION 5. Subchapter E, Chapter 776, Health and Safety Code,
3-26 is amended by adding Section 776.0755 to read as follows:
3-27 Sec. 776.0755. ELECTION TO INCREASE TAX RATE. (a) A board
4-1 may order an election to increase the maximum tax rate of the
4-2 district to any rate at or below the rate allowed by Section 48-e,
4-3 Article III, Texas Constitution. The proposition on the ballot
4-4 must state the proposed maximum tax rate to be authorized at the
4-5 election.
4-6 (b) The board shall give notice of the election as provided
4-7 by Section 4.003, Election Code. The notice shall contain the
4-8 information required by Section 4.004, Election Code.
4-9 (c) The election shall be held on the first uniform election
4-10 date provided by the Election Code after the date of the board's
4-11 order that allows sufficient time to comply with any requirements
4-12 of law.
4-13 (d) If a majority of the votes cast in the election favor
4-14 the increase in the maximum tax rate, the maximum tax rate for the
4-15 district is increased to the rate authorized by the election. The
4-16 increase in the maximum tax rate applies only to a tax year for
4-17 which the board adopts a tax rate after the date of the election.
4-18 A board that adopts a tax rate for a tax year on or before the date
4-19 of the election may not adopt a new tax rate for that tax year
4-20 after the date of the election that would exceed the maximum tax
4-21 rate in effect on the date the tax rate was initially adopted for
4-22 that year.
4-23 SECTION 6. Section 794.018(a), Health and Safety Code, is
4-24 amended to read as follows:
4-25 (a) On the granting of a petition, the commissioners court
4-26 shall order an election to confirm the district's creation and
4-27 authorize the levy of a tax not to exceed 10[:]
5-1 [(1) three] cents on each $100 of the taxable value of
5-2 property taxable by the district[, if no part of the district is
5-3 located in Harris County; or]
5-4 [(2) five cents on each $100 of the taxable value of
5-5 property taxable by the district, if any part of the district is
5-6 located in Harris County].
5-7 SECTION 7. Section 794.0181, Health and Safety Code, is
5-8 amended to read as follows:
5-9 Sec. 794.0181. ELECTION TO INCREASE TAX RATE [IN HARRIS
5-10 COUNTY]. (a) A [The] board [of fire commissioners of a district
5-11 any part of which is located in Harris County and the creation of
5-12 which was confirmed when the maximum tax rate authorized by Section
5-13 48-d, Article III, Texas Constitution, was less than the rate
5-14 specified by Section 794.018(a)(2),] may order an election to
5-15 increase the maximum tax rate of the district to any rate at or
5-16 below the rate allowed by Section 48-d, Article III, Texas
5-17 Constitution [specified by Section 794.018(a)(2)]. The proposition
5-18 on the ballot must set out the proposed maximum tax rate to be
5-19 authorized at the election.
5-20 (b) The board shall give notice of the election as provided
5-21 by Section 4.003, Election Code. The notice shall contain the
5-22 information required by Section 4.004, Election Code.
5-23 (c) The election shall be held on the first uniform election
5-24 date provided by the Election Code after the date of the board's
5-25 order that allows sufficient time to comply with any requirements
5-26 of law.
5-27 (d) If a majority of the votes cast in the election favor
6-1 the increase in the maximum tax rate, the maximum tax rate shall be
6-2 increased to the rate authorized by the election. The increase in
6-3 the maximum tax rate applies only to a tax year for which the board
6-4 [of fire commissioners] adopts a tax rate after the date of the
6-5 election. A board that adopts a tax rate for a tax year on or
6-6 before the date of the election may not adopt a new tax rate for
6-7 that tax year after the date of the election that would exceed the
6-8 maximum tax rate in effect on the date the tax rate was initially
6-9 adopted for that year.
6-10 SECTION 8. Sections 775.018(b), 775.0741, and 775.0742,
6-11 Health and Safety Code, are repealed.
6-12 SECTION 9. This Act takes effect January 1, 2002, but only if
6-13 the constitutional amendment proposed by the 77th Legislature,
6-14 Regular Session, 2001, increasing the maximum tax rate allowed on
6-15 property in emergency service and rural fire prevention districts
6-16 is approved by the voters. If that amendment is not approved by
6-17 the voters, this Act has no effect.