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