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A BILL TO BE ENTITLED
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AN ACT
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relating to split payments of ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.03, Tax Code, is amended by amending |
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Subsection (b) and adding Subsection (d) to read as follows: |
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(b) Except as provided by Subsection (d), the [The] |
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split-payment option, if adopted, applies to taxes for all units |
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for which the adopting taxing unit collects taxes. |
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(d) This subsection applies only to a county having a |
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population of 250,000 or more that borders a county having a |
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population of 3.4 million or more and the Gulf of Mexico. The |
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commissioners court of the county may provide, in the manner |
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required by law for official action by the commissioners court, |
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that the split-payment option applies only to the taxes collected |
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by the county that are imposed on residence homesteads. |
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SECTION 2. 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. |