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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to permit the voters of a county to allow county and any municipal |
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ad valorem taxes to be imposed on certain real property on the basis |
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of a five-year average taxable value. |
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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 25 to read as follows: |
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Sec. 25. Notwithstanding any other provision of this |
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article, the legislature by general law may authorize the |
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commissioners court of a county, on receipt of a petition signed by |
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a number of registered voters of the county equal to at least 10 |
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percent of the number of voters of the county who voted in the most |
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recent gubernatorial election, to call an election in the county to |
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permit the voters to determine whether to allow an owner of real |
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property in the county to require that county and any municipal ad |
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valorem taxes be assessed on the owner's real property on the basis |
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of a five-year average of the property's taxable value. A general |
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law enacted under this section may prescribe procedures for the |
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administration of this section and may prescribe sanctions to |
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enforce those procedures. A general law enacted under this section |
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may not apply to the taxation of land assessed as agricultural land |
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under Section 1-d of this article or taxed as open-space land under |
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Section 1-d-1 of this article. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 3, 2009. |
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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 voters of a county to allow an owner of |
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real property other than land appraised for agricultural use or |
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timber production to require that county and any municipal ad |
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valorem taxes be imposed on the real property on the basis of a |
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five-year average of the property's taxable value." |