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	Amend CSHB 1006 by adding the following section to the bill, 
appropriately numbered, and renumbering existing sections 
accordingly:
	SECTION __.  Chapter 26, Tax Code, is amended by adding 
Section 26.071 to read as follows:
	Sec. 26.071.  ELECTION TO REPEAL INCREASE OF JUNIOR COLLEGE 
DISTRICT.  (a)  This section applies only to a junior college 
district.  Sections 26.07 and 26.08 do not apply to a junior college 
district.
	(b)  If the governing body of a junior college district adopts 
a tax rate that exceeds the rollback tax rate calculated as provided 
by this chapter, the qualified voters of the district by petition 
may require that an election be held to determine whether to reduce 
the tax rate adopted for the current year to the rollback tax rate 
calculated as provided by this chapter.
	(c)  A petition is valid only if:                                       
		(1)  it states that it is intended to require an 
election in the junior college district on the question of reducing 
the tax rate for the current year;
		(2)  it is signed by a number of registered voters of the 
district equal to at least 10 percent of the number of registered 
voters of the district according to the most recent official list of 
registered voters;  and
		(3)  it is submitted to the governing body on or before 
the 90th day after the date on which the governing body adopted the 
tax rate for the current year.
	(d)  Not later than the 20th day after the day a petition is 
submitted, the governing body shall determine whether the petition 
is valid and pass a resolution stating its finding.  If the 
governing body fails to act within the time allowed, the petition is 
treated as if it had been found valid.
	(e)  If the governing body finds that the petition is valid 
(or fails to act within the time allowed), it shall order that an 
election be held in the junior college district on a date not less 
than 30 or more than 90 days after the last day on which it could 
have acted to approve or disapprove the petition.  A state law 
requiring local elections to be held on a specified date does not 
apply to the election unless a specified date falls within the time 
permitted by this section.  At the election, the ballots shall be 
prepared to permit voting for or against the proposition:  
"Reducing the tax rate in (name of junior college district) for the 
current year from (the rate adopted) to (the rollback tax rate 
calculated as provided by this chapter)."
	(f)  If a majority of the qualified voters voting on the 
question in the election favor the proposition, the tax rate for the 
junior college district for the current year is the rollback tax 
rate calculated as provided by this chapter; otherwise, the tax 
rate for the current year is the one adopted by the governing body.
	(g)  If the tax rate is reduced by an election called under 
this section after tax bills for the unit are mailed, the assessor 
for the junior college district shall prepare and mail corrected 
tax bills.  The collector shall include with the bill a brief 
explanation of the reason for and effect of the corrected bill.  The 
date on which the taxes become delinquent for the year is extended 
by a number of days equal to the number of days between the date the 
first tax bills were sent and the date the corrected tax bills were 
sent.
	(h)  If a property owner pays taxes calculated using the 
higher tax rate when the rate is reduced by an election called under 
this section, the junior college district shall refund the 
difference between the amount of taxes paid and the amount due under 
the reduced rate if the difference between the amount of taxes paid 
and the amount due under the reduced rate is $1 or more.  If the 
difference between the amount of taxes paid and the amount due under 
the reduced rate is less than $1, the junior college district shall 
refund the difference on request of the taxpayer.  An application 
for a refund of less than $1 must be made within 90 days after the 
date the refund becomes due or the taxpayer forfeits the right to 
the refund.
	(i)  Section 33.08(b) applies to a tax bill sent under 
Subsection (g).
	(j)  Sections 31.12(a) and (b) apply to a refund due under 
Subsection (h).  Liability for the refund arises on the date the 
election is canvassed.