|
|
|
|
AN ACT
|
|
relating to split payments of ad valorem taxes for certain taxing |
|
units. |
|
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 taxing unit located in |
|
a county having a population of 250,000 or more that borders a |
|
county having a population of 3.3 million or more and the Gulf of |
|
Mexico. The governing body of a taxing unit that has its taxes |
|
collected by another taxing unit that has adopted the split-payment |
|
option under Subsection (a) may provide, in the manner required by |
|
law for official action by the body, that the split-payment option |
|
does not apply to the taxing unit's taxes collected by the other |
|
taxing unit. |
|
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. |
|
|
|
|
|
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
I hereby certify that S.B. No. 796 passed the Senate on |
|
April 19, 2007, by the following vote: Yeas 31, Nays 0; and that |
|
the Senate concurred in House amendments on May 15, 2007, by the |
|
following vote: Yeas 31, Nays 0. |
|
|
|
|
______________________________ |
|
Secretary of the Senate |
|
|
I hereby certify that S.B. No. 796 passed the House, with |
|
amendments, on May 7, 2007, by the following vote: Yeas 135, |
|
Nays 0, one present not voting. |
|
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
|
|
Approved: |
|
|
|
______________________________ |
|
Date |
|
|
|
|
|
______________________________ |
|
Governor |