By: Lindsay S.B. No. 948
(In the Senate - Filed March 6, 2003; March 11, 2003, read
first time and referred to Committee on Intergovernmental
Relations; April 3, 2003, reported favorably by the following
vote: Yeas 5, Nays 0; April 3, 2003, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the board of a hospital district and
the commissioners court of the county in which the district is
located to take certain actions relating to ad valorem taxes
imposed for the benefit of the hospital district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 281, Health and Safety
Code, is amended by adding Section 281.096 to read as follows:
Sec. 281.096. AUTHORITY TO TAKE ACTIONS RELATING TO AD
VALOREM TAXES. (a) With respect to the imposition or collection
of an ad valorem tax imposed for the benefit of a hospital district,
the commissioners court of the county in which the district is
located has the authority assigned by law to the governing body of
the hospital district, including the authority to:
(1) adopt an exemption, partial exemption, or other
form of relief from an ad valorem tax;
(2) elect to tax property that would otherwise be
exempt from an ad valorem tax; and
(3) exercise a power granted to a taxing unit under
Section 6.30, Tax Code.
(b) The board of a hospital district may not exercise a
power granted by Subsection (a) to the commissioners court with
respect to the imposition or collection of an ad valorem tax imposed
for the benefit of the hospital district.
SECTION 2. (a) This Act takes effect September 1, 2003.
(b) Section 281.096, Health and Safety Code, as added by
this Act, applies only to the exemption or taxation of property for
a tax year that begins on or after January 1, 2004. The exemption or
taxation of property for a tax year that begins before that date is
governed by the applicable law in effect before the effective date
of this Act, and that law is continued in effect for that purpose.
(c) Section 281.096, Health and Safety Code, as added by
this Act, does not affect a contract entered into under Subsection
(c), Section 6.30, Tax Code, before the effective date of this Act.
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