By:  Ogden                                                      S.J.R. No. 11 

	(In the Senate - Filed August 3, 2005; August 4, 2005, read 

first time and referred to Committee on Finance; August 5, 2005, 

reported favorably by the following vote:  Yeas 10, Nays 1; 

August 5, 2005, sent to printer.)





SENATE JOINT RESOLUTION





proposing a constitutional amendment establishing a maximum tax 

rate of $1.25 per $100 of taxable value for school district ad 

valorem taxes for maintenance purposes and providing that an ad 

valorem tax imposed by a school district is not a state ad valorem 

tax.

	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       

	SECTION 1.  Section 3, Article VII, Texas Constitution, is 

amended by amending Subsections (d) and (e) and adding Subsections 

(f) and (g) to read as follows:

	(d)  The Legislature may provide for the formation of school 

districts by general laws, and all such school districts may 

embrace parts of two or more counties.

	[(e)]  The Legislature by general law may provide [shall be 

authorized to pass laws for the assessment and collection of taxes 

in all school districts and] for the management and control of the 

public [school or] schools of such districts.

	(e)  The[, whether such districts are composed of territory 

wholly within a county or in parts of two or more counties, and the] 

Legislature may authorize an [additional] ad valorem tax to be 

levied and collected within all school districts for the [further] 

maintenance of public free schools at a rate not to exceed $1.25 for 

each $100 of taxable value of property in the district, and may 

authorize an additional ad valorem tax for the erection and 

equipment of school buildings.  A school district may not levy or 

collect a tax under this subsection unless the tax is approved by

[therein; provided that] a majority of the qualified voters of the 

district voting at an election to be held for that purpose[, shall 

approve the tax].  A tax levied and collected by a school district 

under this subsection is not a state ad valorem tax within the 

meaning of Section 1-e, Article VIII, of this constitution.

	(f)  The Legislature may pass laws for the creation of junior 

college districts, the management and control of those districts, 

and the imposition of ad valorem taxes in those districts.  A junior 

college district may not impose a tax under this subsection unless 

the tax is approved by a majority of the qualified voters of the 

district voting at an election held for that purpose.  A junior 

college district is not a school district for purposes of this 

section.

	(g)  An ad valorem tax approved by the voters of a junior 

college district under this section on or before January 1, 2007, 

is not affected by the amendment of this section approved by the 

voters at an election held on November 8, 2005, and the junior 

college district is not required to hold a new election to authorize 

the existing tax.  This subsection expires January 1, 2008.

	SECTION 2.  The following temporary provision is added to 

the Texas Constitution:

	TEMPORARY PROVISION.  (a)  This temporary provision applies 

to the constitutional amendment proposed by the 79th Legislature, 

2nd Called Session, 2005, limiting school district ad valorem taxes 

for maintenance purposes and providing that an ad valorem tax 

imposed by a school district is not a state ad valorem tax and 

expires January 1, 2008.

	(b)  Except as provided by Subsection (c) of this temporary 

provision, the amendment to Section 3, Article VII, of this 

constitution takes effect December 1, 2005.

	(c)  The limitation on the maximum school district tax rate 

for the maintenance of public free schools prescribed by Section 

3(e), Article VII, of this constitution takes effect January 1, 

2007, and applies only to a tax year that begins on or after that 

date.

	SECTION 3.  This proposed constitutional amendment shall be 

submitted to the voters at an election to be held November 8, 2005.  

The ballot shall be printed to permit voting for or against the 

proposition:  "The constitutional amendment establishing a maximum 

tax rate of $1.25 per $100 of taxable value for school district ad 

valorem taxes imposed for maintenance purposes and providing that 

an ad valorem tax imposed by a school district is not a state ad 

valorem tax."







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