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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to permit a municipality with a population of less than 10,000 to |
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provide that municipal ad valorem taxes imposed on real property in |
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or adjacent to an area that has qualified for funding under certain |
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revitalization or redevelopment programs not be increased for a |
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limited period. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-o to read as follows: |
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Sec. 1-o. To aid in the elimination of slum and blighted |
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conditions in less populated communities in this state, to promote |
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rural economic development in this state, and to improve the |
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economy of this state, the legislature by general law may authorize |
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the governing body of a municipality having a population of less |
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than 10,000, in the manner required by law for official action, to |
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provide that ad valorem taxes imposed by the municipality on real |
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property that is located in or adjacent to a designated area of the |
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municipality that has qualified for funding under the Downtown |
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Revitalization Program or the Main Street Improvements Program |
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administered by the Texas Department of Agriculture, or a successor |
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program administered by that agency, not be increased for the first |
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five tax years after the tax year in which the limitation on |
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municipal tax increases is established. A general law enacted |
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under this section must provide that a limitation on ad valorem tax |
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increases authorized by this section: |
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(1) must be established by the governing body of the |
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municipality before December 31 of the first tax year after the tax |
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year in which funding under the program administered by the Texas |
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Department of Agriculture is initially approved for the designated |
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area; |
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(2) takes effect as to a parcel of real property on |
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January 1 of the tax year following the tax year in which the |
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governing body takes action under this section; and |
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(3) expires on the earlier of: |
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(A) January 1 of the sixth tax year following the |
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tax year in which the governing body takes action under this |
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section; or |
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(B) January 1 of the first tax year in which the |
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owner of the property when the limitation takes effect ceases to own |
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the property. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, authorizing the legislature to permit the |
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governing body of a municipality having a population of less than |
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10,000 to provide that municipal ad valorem taxes imposed on real |
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property in or adjacent to an area that has qualified for funding |
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under certain programs administered by the Texas Department of |
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Agriculture not be increased for the first five tax years after the |
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tax year in which the limitation is established and expires January |
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1, 2009. |
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(b) Section 1-o, Article VIII, of this constitution takes |
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effect January 1, 2008, and applies only to a tax year that begins |
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on or after that date. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 6, 2007. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to permit the governing body of a municipality having a |
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population of less than 10,000 to provide that municipal ad valorem |
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taxes imposed on real property in or adjacent to an area that has |
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qualified for funding under certain programs administered by the |
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Texas Department of Agriculture not be increased for the first five |
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tax years after the tax year in which the limitation on municipal |
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tax increases is established." |