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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem taxes assessed by an emergency services |
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district; removing the debt service component of the ad valorem tax |
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rate from the computation of the maximum tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 775.018(a), Health and Safety Code, is |
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amended to read as follows: |
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(a) On the granting of a petition, the commissioners court |
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shall order an election to confirm the district's creation and |
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authorize the imposition of an ad valorem [a] tax [not to exceed the
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rate allowed by Section 48-e, Article III, Texas
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Constitution]. Any conditions negotiated under Section 775.014(h) |
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must be included on the ballot. |
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SECTION 2. Section 775.074, Health and Safety Code, is |
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amended by adding Subsection (f) to read as follows: |
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(f) The board may not establish a maintenance and operations |
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tax rate that exceeds 10 cents on each $100 valuation of taxable |
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property in the district. A reference in this chapter to a maximum |
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ad valorem tax rate means the maximum rate prescribed by this |
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subsection. |
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SECTION 3. Section 775.0745(a), Health and Safety Code is |
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amended to read as follows: |
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(a) If the board decides to increase the maximum tax rate of |
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the district to any rate at or below the rate allowed by this |
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chapter [or Section 48-e, Article III, Texas Constitution], the |
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board must order an election to authorize the increase. The |
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proposition on the ballot must state the proposed maximum tax rate |
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to be authorized at the election. |
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SECTION 4. (a) This Act takes effect only if the |
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constitutional amendment proposed by the 83rd Legislature, Regular |
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Session, 2013, clarifying the authority of emergency services |
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districts to levy taxes and issue bonds or other obligations and |
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removing the limitation on the ad valorem tax rate takes effect. If |
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that amendment is not approved by the voters, this Act has no |
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effect. |
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(b) This Act takes effect on the date on which the |
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constitutional amendment described by Subsection (a) of this |
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section takes effect. |