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A BILL TO BE ENTITLED
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AN ACT
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relating to certain limitations on the ad valorem tax rate of a |
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school district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 26, Tax Code, is amended by adding |
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Section 26.083 to read as follows: |
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Sec. 26.083. TEMPORARY AUTHORIZATION TO ADOPT SCHOOL |
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DISTRICT TAX RATE THAT EXCEEDS DISTRICT'S ROLLBACK TAX RATE. (a) |
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The governing body of a school district in the manner provided by |
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law for official action by the governing body may call an election |
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to authorize the district to adopt a maintenance and operations tax |
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rate not to exceed a specified rate for a specified period. |
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(b) An election under this section must be held on a uniform |
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election date. If the governing body of the school district has not |
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adopted a tax rate for the current tax year before the date the |
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election is held, the election applies to the district's tax rate |
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for the current tax year and the following tax year. If the |
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governing body of the school district adopted a tax rate for the |
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current tax year before the date the election is held, the election |
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applies to the district's tax rate for the following two tax years. |
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(c) The ballot for the election shall be prepared to permit |
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voting for or against the proposition: "Authorizing the (name of |
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school district) to adopt a tax rate for maintenance and operations |
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purposes for (the current tax year and the following tax year or the |
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following two tax years, as applicable) at a rate not to exceed $ |
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per $100 valuation." The ballot proposition must include the |
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proposed limit on the school district's maintenance and operations |
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tax rate. |
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(d) If a majority of the votes cast in the election favor the |
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proposition, the district, for the current tax year and the |
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following tax year or for the following two tax years, as |
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applicable, may adopt a tax rate that does not exceed the sum of the |
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rate stated in the ballot proposition and the district's current |
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debt rate for the applicable year without being required to hold an |
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election under Section 26.08 to ratify the adopted tax rate, |
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regardless of whether the adopted tax rate exceeds the district's |
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rollback tax rate for that tax year. |
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(e) If the proposition is not approved as provided by |
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Subsection (d), Section 26.08 applies to the school district's tax |
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rate for the applicable tax years. |
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SECTION 2. This Act applies to the ad valorem tax rate of a |
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school district for a tax year beginning on or after the effective |
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date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |