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A BILL TO BE ENTITLED
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AN ACT
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relating to authority of a school district to mail a tax bill with |
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an adopted rate that is higher than the district's rollback tax rate |
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before the date of a 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, Tax Code, is amended by adding |
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Subsections (d-1) and (d-2) to read as follows: |
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(d-1) If, after tax bills for the school district have been |
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mailed, a proposition to approve the school district's adopted tax |
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rate is not approved by the voters of the district at an election |
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held under this section, on subsequent adoption of a new tax rate by |
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the governing body of the district, the assessor for the school |
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shall prepare and mail corrected tax bills. The assessor shall |
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include with each bill a brief explanation of the reason for and |
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effect of the corrected bill. The date on which the taxes become |
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delinquent for the year is extended by a number of days equal to the |
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number of days between the date the first tax bills were sent and |
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the date the corrected tax bills were sent. |
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(d-2) If a property owner pays taxes calculated using the |
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originally adopted tax rate of the school district and the |
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proposition to approve the adopted tax rate is not approved by |
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voters, the school district shall refund the difference between the |
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amount of taxes paid and the amount due under the subsequently |
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adopted rate if the difference between the amount of taxes paid and |
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the amount due under the subsequent rate is $1 or more. If the |
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difference between the amount of taxes paid and the amount due under |
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the subsequent rate is less than $1, the school district shall |
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refund the difference on request of the taxpayer. An application |
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for a refund of less than $1 must be made within 90 days after the |
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date the refund becomes due or the taxpayer forfeits the right to |
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the refund. |
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SECTION 2. This Act takes effect September 1, 2009. |