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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) The governing body of a taxing unit that has its taxes |
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collected by another taxing unit that has adopted the split-payment |
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option under Subsection (a) may provide, in the manner required by |
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law for official action by the body, that the split-payment option |
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does not apply to the taxing unit's taxes collected by the other |
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taxing unit. |
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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. |