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A BILL TO BE ENTITLED
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AN ACT
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relating to the date on which a school district is required to hold |
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an ad valorem tax rollback election. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.08(b), Tax Code, is amended to read as |
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follows: |
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(b) The governing body shall order that the election be held |
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in the school district on a date not less than 30 or more than 90 |
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days after the day on which it adopted the tax rate. Section |
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41.001, Election Code, does not apply to the election [unless a date
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specified by that section falls within the time permitted by this
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section]. At the election, the ballots shall be prepared to permit |
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voting for or against the proposition: "Approving the ad valorem |
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tax rate of $_____ per $100 valuation in (name of school district) |
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for the current year, a rate that is $_____ higher per $100 |
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valuation than the school district rollback tax rate." The ballot |
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proposition must include the adopted tax rate and the difference |
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between that rate and the rollback tax rate in the appropriate |
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places. |
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SECTION 2. (a) The change in law made by this Act applies to |
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the ad valorem tax rate of a school district beginning with the 2009 |
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tax year, except as provided by Subsection (b) of this section. |
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(b) If the governing body of a school district adopted an ad |
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valorem tax rate for the school district for the 2009 tax year |
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before the effective date of this Act, the change in law made by |
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this Act applies to the ad valorem tax rate of that school district |
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beginning with the 2010 tax year, and the law in effect when the tax |
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rate was adopted applies to the 2009 tax year with respect to that |
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school district. |
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SECTION 3. This Act takes effect September 1, 2009. |