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A BILL TO BE ENTITLED
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AN ACT
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relating to a restriction on the frequency with which a county, |
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municipality, or junior college district may hold a |
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petition-initiated election on whether to establish a limitation on |
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increases in the amount of ad valorem taxes imposed by the county, |
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municipality, or junior college district on residence homesteads of |
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the elderly or disabled. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.261, Tax Code, is amended by adding |
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Subsections (a-1) and (a-2) to read as follows: |
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(a-1) This subsection applies only to a county, |
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municipality, or junior college district that, in any 36-month |
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period, has held at least two elections under Section 1-b(h), |
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Article VIII, Texas Constitution, each of which was called on |
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receipt of a petition under that section and at each of which the |
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voters of the county, municipality, or junior college district did |
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not approve the establishment of a limitation on county, municipal, |
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or junior college district tax increases under that section. |
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Notwithstanding the subsequent receipt of a valid petition under |
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Section 1-b(h), Article VIII, Texas Constitution, the county, |
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municipality, or junior college district may not hold another |
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election under that section before the third anniversary of the |
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date of the most recent of the two elections held in a 36-month |
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period under that section by the county, municipality, or junior |
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college district. |
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(a-2) Subsection (a-1) may not be construed to: |
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(1) prohibit the governing body of a county, |
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municipality, or junior college district from establishing, at any |
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time and by its own action in the manner required by law for |
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official action, a limitation on county, municipal, or junior |
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college district tax increases under Section 1-b(h), Article VIII, |
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Texas Constitution; or |
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(2) prohibit the governing body of a county, |
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municipality, or junior college district that is authorized by a |
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law outside this code to call, without a voter petition, an election |
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under Section 1-b(h), Article VIII, Texas Constitution, from |
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calling, at any time and by its own action in the manner required by |
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law for official action, a subsequent election under that section |
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to allow the voters of the county, municipality, or junior college |
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district to determine whether to establish a limitation on county, |
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municipal, or junior college district tax increases under that |
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section. |
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SECTION 2. This Act takes effect September 1, 2007. |