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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 commuter rail district to impose a |
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property tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Subchapter H, Chapter 174, |
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Transportation Code, is amended to read as follows: |
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SUBCHAPTER H. SALES AND USE TAX [TAXES] |
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SECTION 2. Section 174.351, Transportation Code, is amended |
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to read as follows: |
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Sec. 174.351. SALES AND USE TAX AUTHORIZED. A district may |
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impose a sales and use tax [any kind of tax except an ad valorem
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property tax]. |
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SECTION 3. Section 174.352, Transportation Code, is amended |
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to read as follows: |
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Sec. 174.352. IMPOSITION OF SALES AND USE TAX. (a) A |
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district may not impose a sales and use tax or increase the rate of |
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an existing sales and use tax unless a proposition proposing the |
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imposition or rate increase is approved by a majority of the votes |
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received at an election held for that purpose. |
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(b) Each new sales and use tax or rate increase must be |
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expressed in a separate proposition consisting of a brief statement |
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of the nature of the proposed sales and use tax. |
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(c) The notice of the election must contain a statement of |
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the base or rate of the proposed sales and use tax. |
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SECTION 4. The heading to Section 174.353, Transportation |
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Code, is amended to read as follows: |
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Sec. 174.353. SALES AND USE TAX RATE. |
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SECTION 5. The heading to Section 174.354, Transportation |
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Code, is amended to read as follows: |
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Sec. 174.354. EFFECTIVE DATE OF SALES AND USE TAX. |
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SECTION 6. Chapter 174, Transportation Code, is amended by |
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adding Subchapter I to read as follows: |
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SUBCHAPTER I. PROPERTY TAX |
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Sec. 174.401. PROPERTY TAX AUTHORIZED. (a) A district may |
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impose a property tax for any district purpose, including a |
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property tax to pay: |
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(1) debt issued or assumed by the district; and |
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(2) the maintenance and operating expenses of the |
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district. |
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(b) A district may not impose a property tax unless the |
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imposition of the tax is approved by a majority of the district |
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voters voting at an election held for that purpose. |
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(c) The ballot proposition must include a brief statement of |
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the nature of the proposed property tax and may include a maximum |
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rate at which the tax may be imposed. |
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Sec. 174.402. PROPERTY TAX RATE. (a) The board shall set |
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the property tax rate. |
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(b) In setting the tax rate, the board shall consider the |
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income of the district from sources other than taxation. |
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Sec. 174.403. TAX ASSESSOR-COLLECTOR. The board may |
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provide for the appointment of a tax assessor-collector for the |
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district or may contract for the assessment and collection of taxes |
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as provided by the Tax Code. |
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SECTION 7. This Act takes effect on the date on which the |
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constitutional amendment proposed by the 82nd Legislature, Regular |
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Session, 2011, adding Section 48-g, Article III, Texas |
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Constitution, authorizing the legislature to permit commuter rail |
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districts to impose a property tax on property located in the |
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district to pay debt issued or assumed by the district and to pay |
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the maintenance and operating expenses of the district takes |
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effect. If that amendment is not approved by the voters, this Act |
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has no effect. |