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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a school district to impose ad valorem |
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taxes. |
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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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Subsection (p) to read as follows: |
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(p) This subsection applies only to a school district that |
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borders another state of the United States, includes within its |
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territory at least 75 percent but not more than 85 percent of the |
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territory of a single county, and has at least 500 but not more than |
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1,000 students in average daily attendance as defined by Section |
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42.302, Education Code. Notwithstanding Subsections (i), (n), and |
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(o), if for the preceding tax year the district adopted a |
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maintenance and operations tax rate that was less than the |
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district's effective maintenance and operations tax rate for that |
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preceding tax year, the rollback tax rate of the district for the |
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current tax year is calculated as if the district adopted a |
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maintenance and operations tax rate for the preceding tax year that |
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was equal to the district's effective maintenance and operations |
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tax rate for that preceding tax year. |
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SECTION 2. Section 45.001(a), Education Code, is amended to |
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read as follows: |
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(a) The governing board of an independent school district, |
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including the city council or commission that has jurisdiction over |
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a municipally controlled independent school district, the |
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governing board of a rural high school district, and the |
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commissioners court of a county, on behalf of each common school |
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district under its jurisdiction, may: |
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(1) issue bonds for: |
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(A) the construction, acquisition, and equipment |
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of school buildings in the district; |
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(B) the acquisition of property or the |
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refinancing of property financed under a contract entered under |
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Subchapter A, Chapter 271, Local Government Code, regardless of |
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whether payment obligations under the contract are due in the |
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current year or a future year; |
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(C) the purchase of the necessary sites for |
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school buildings; and |
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(D) the purchase of new school buses; and |
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(2) may levy, pledge, assess, and collect annual ad |
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valorem taxes sufficient to pay the principal of and interest on the |
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bonds as or before the principal and interest become due, subject to |
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Section 45.003. |
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SECTION 3. (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 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |