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A BILL TO BE ENTITLED
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AN ACT
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relating to the publication of certain notices by a taxing unit in |
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connection with the adoption of an ad valorem tax rate for the |
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taxing unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.04, Tax Code, is amended by adding |
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Subsection (e-2) to read as follows: |
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(e-2) If the notice required by Subsection (e) is published |
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in a newspaper, the publication must be in a daily, weekly, or |
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biweekly newspaper published in the taxing unit. If there is no |
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daily, weekly, or biweekly newspaper published in the taxing unit, |
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the notice must be published in at least one newspaper of general |
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circulation in the county in which the principal administrative |
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office of the taxing unit is located. |
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SECTION 2. Section 26.06, Tax Code, is amended by adding |
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Subsection (c-1) to read as follows: |
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(c-1) If the notice of a public hearing under this section |
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is published in a newspaper, the publication must be in a daily, |
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weekly, or biweekly newspaper published in the taxing unit. If |
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there is no daily, weekly, or biweekly newspaper published in the |
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taxing unit, the notice must be published in at least one newspaper |
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of general circulation in the county in which the principal |
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administrative office of the taxing unit is located. |
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SECTION 3. (a) Sections 26.04(e-2) and 26.06(c-1), Tax |
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Code, as added by this Act, apply to the publication of the notices |
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required by Sections 26.04(e) and 26.06, Tax Code, in connection |
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with the adoption of the ad valorem tax rate of a taxing unit for the |
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2007 and subsequent tax years, except as provided by Subsection (b) |
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of this section. |
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(b) If the assessor for a taxing unit submitted the 2007 |
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appraisal roll for the taxing unit to the governing body of the |
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taxing unit under Section 26.04(b), Tax Code, before the effective |
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date of this Act, Sections 26.04(e-2) and 26.06(c-1), Tax Code, as |
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added by this Act, apply to the publication of the notices required |
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by Sections 26.04(e) and 26.06, Tax Code, only in connection with |
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the adoption of the ad valorem tax rate for the taxing unit for the |
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2008 and subsequent tax years. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |