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A BILL TO BE ENTITLED
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AN ACT
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relating to the adoption by a school district of a budget and an ad |
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valorem tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.01(e), Tax Code, is amended to read as |
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follows: |
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(e) Except as provided by Subsection (f), by March 31 [June
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7], the chief appraiser shall prepare and certify to the assessor |
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for each county, municipality, and school district participating in |
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the appraisal district an estimate of the taxable value of property |
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in that taxing unit. The chief appraiser shall assist each county, |
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municipality, and school district in determining values of property |
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in that taxing unit for the taxing unit's budgetary purposes. |
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SECTION 2. Section 26.05, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) Notwithstanding Subsection (a), the governing body of a |
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school district that elects to adopt a tax rate before the adoption |
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of a budget for the fiscal year that begins in the current tax year |
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may adopt a tax rate for the current tax year before receipt of the |
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certified appraisal roll for the school district if the chief |
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appraiser of the appraisal district in which the school district |
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participates has certified to the assessor for the school district |
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an estimate of the taxable value of property in the school district |
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as provided by Section 26.01(e). If a school district adopts a tax |
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rate under this subsection, the effective tax rate and the rollback |
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tax rate of the district shall be calculated based on the certified |
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estimate of taxable value. |
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SECTION 3. Section 44.004, Education Code, is amended by |
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amending Subsection (h) and adding Subsection (j) to read as |
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follows: |
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(h) Notwithstanding any other provision of this section, a |
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school district with a fiscal year beginning July 1 may use the |
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certified estimate of the taxable value of district property |
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required by Section 26.01(e) [26.01(d)], Tax Code, in preparing the |
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notice required by this section if the district does not receive on |
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or before June 7 the certified appraisal roll for the district |
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required by Section 26.01(a), Tax Code. |
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(j) Notwithstanding Subsections (g), (h), and (i), a school |
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district may adopt a budget after the district adopts a tax rate for |
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the tax year in which the fiscal year covered by the budget begins |
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if the district elects to adopt a tax rate before receiving the |
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certified appraisal roll for the district as provided by Section |
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26.05(g). If a school district elects to adopt a tax rate before |
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adopting a budget, the district must publish notice and hold a |
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meeting for the purpose of discussing the proposed tax rate as |
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provided by this section. Following adoption of the tax rate, the |
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district must publish notice and hold another public meeting before |
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the district may adopt a budget. The comptroller shall prescribe |
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the language and format to be used in the notices. The school |
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district may use the certified estimate of taxable value in |
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preparing a notice under this subsection. |
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SECTION 4. Section 3.005, Election Code, is amended by |
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amending Subsection (a) and adding Subsection (d) to read as |
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follows: |
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(a) Except as provided by Subsections [Subsection] (c) and |
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(d), an election ordered by an authority of a political subdivision |
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shall be ordered not later than the 62nd day before election day. |
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(d) An election under Section 26.08, Tax Code, to ratify a |
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tax rate adopted by the governing body of a school district under |
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Section 26.05(g) of that code shall be ordered not later than the |
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30th day before election day. |
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SECTION 5. Section 4.008, Election Code, is amended to read |
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as follows: |
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Sec. 4.008. NOTICE TO COUNTY CLERK. (a) Except as |
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provided by Subsection (b), the [The] governing body of a political |
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subdivision, other than a county, that orders an election shall |
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deliver notice of the election to the county clerk of each county in |
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which the political subdivision is located not later than the 60th |
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day before election day. |
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(b) The governing body of a school district that orders an |
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election under Section 26.08, Tax Code, to ratify an ad valorem tax |
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rate adopted by the governing body under Section 26.05(g) of that |
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code shall deliver notice of the election to the county clerk of |
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each county in which the school district is located not later than |
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the 30th day before election day. |
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SECTION 6. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 7. This Act takes effect January 1, 2010. |