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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing an emergency services district to impose an |
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ad valorem tax for the acquisition of land, equipment, or apparatus |
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or the construction of capital improvements. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 775.018(a), Health and Safety Code, is |
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amended to read as follows: |
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(a) On the granting of a petition, the commissioners court |
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shall order an election to confirm the district's creation and |
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authorize the imposition of the taxes provided and [a tax] not to |
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exceed the rates [rate] allowed by Section 48-e, Article III, Texas |
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Constitution. Any conditions negotiated under Section 775.014(h) |
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must be included on the ballot. |
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SECTION 2. Section 775.074, Health and Safety Code, is |
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amended by adding Subsection (a-1) to read as follows: |
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(a-1) In addition to the ad valorem tax authorized under |
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Subsection (a) and subject to Sections 775.018 and 775.0745, the |
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board shall annually impose an ad valorem tax on all real and |
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personal property in the district that is subject to district |
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taxation for the acquisition of land, equipment, or apparatus or |
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the construction of capital improvements. The board may use or |
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pledge the revenue from the tax for any related purpose, including |
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for the purposes provided by Subsections (b) and (c). |
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SECTION 3. This Act takes effect January 1, 2010, but only |
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if the constitutional amendment proposed by the 81st Legislature, |
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Regular Session, 2009, to authorize an emergency services district |
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to impose an ad valorem tax on property situated in the district not |
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to exceed five cents for the acquisition of land, equipment, or |
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apparatus or the construction of capital improvements, is approved |
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by the voters. If the proposed amendment is not approved by the |
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voters, this Act has no effect. |