| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to split payments of ad valorem taxes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.03, Tax Code, is amended by amending |
|
|
Subsection (b) and adding Subsection (d) to read as follows: |
|
|
(b) Except as provided by Subsection (d), the [The] |
|
|
split-payment option, if adopted, applies to taxes for all units |
|
|
for which the adopting taxing unit collects taxes. |
|
|
(d) This subsection applies only to a county having a |
|
|
population of 250,000 or more that borders a county having a |
|
|
population of 3.4 million or more and the Gulf of Mexico. The |
|
|
commissioners court of the county may provide, in the manner |
|
|
required by law for official action by the commissioners court, |
|
|
that the split-payment option applies only to the taxes collected |
|
|
by the county that are imposed on residence homesteads. |
|
|
SECTION 2. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2007. |