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A BILL TO BE ENTITLED
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AN ACT
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relating to the establishment by school districts of a school |
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security district; authorizing school district taxes for crime |
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prevention measures. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle G, Title 2, Education Code, is amended |
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by adding Chapter 37A to read as follows: |
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CHAPTER 37A. SCHOOL SECURITY DISTRICT |
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SUBCHAPTER A. CREATION OF DISTRICT; GOVERNANCE; TAXING AUTHORITY |
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Sec. 37A.001. CREATION OF DISTRICT. (a) Subject to voter |
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approval, the board of trustees of a school district may create a |
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school security district with the authority to impose taxes in |
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accordance with this chapter for the purpose of providing crime |
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prevention measures. |
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(b) The boundaries of a school security district must be |
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coextensive with the boundaries of the school district. |
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Sec. 37A.002. PUBLIC HEARING ON CREATION OF DISTRICT. (a) |
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A school district that proposes to create a school security |
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district must conduct a public hearing at which the details of the |
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proposal are discussed before an authorization election under |
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Section 37A.003 may be ordered. |
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(b) The school district shall give reasonable notice of the |
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hearing to residents of the school district by posting notice on the |
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school district Internet website, by publishing notice in a |
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newspaper of general circulation in the school district, and by |
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other appropriate methods if necessary to provide effective notice. |
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The notice must include: |
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(1) a description of the purpose of the school |
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security district, including the types of crime prevention measures |
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sought to be provided; |
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(2) an estimate of the costs of providing the types of |
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crime prevention measures identified under Subdivision (1); and |
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(3) a statement regarding: |
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(A) whether the board of trustees proposes to |
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seek voter approval of a sales and use tax, a school security ad |
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valorem tax, or both; |
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(B) the anticipated rate of each proposed tax; |
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and |
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(C) the estimated revenue for each of the |
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following five fiscal years that would result from each proposed |
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tax at the anticipated rate. |
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Sec. 37A.003. AUTHORIZATION ELECTION. (a) A school |
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security district may be created and a sales and use tax, a school |
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security ad valorem tax, or both, as determined by the board of |
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trustees, imposed only if the creation and each applicable tax are |
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approved by a majority of the qualified voters of the school |
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district voting at an election held for that purpose. |
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(b) An order of the board of trustees calling an election |
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must state: |
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(1) the nature of the election, including the |
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proposition that is to appear on the ballot; |
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(2) the date of the election; |
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(3) the hours during which the polls will be open; |
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(4) the location of the polling places; |
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(5) in summary form, the proposed crime prevention |
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measures to be provided by the school security district and the |
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budget for providing those measures; and |
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(6) the proposed rate of the sales and use tax, if |
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applicable, and the proposed rate of the school security ad valorem |
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tax, if applicable, to be imposed by the school district to fund the |
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crime prevention measures. |
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(c) The ballot for an election to create a school security |
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district shall be printed to permit voting for or against the |
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proposition: "The creation of the __________ (name of school |
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district) School Security District dedicated to crime prevention |
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measures and the adoption of a proposed sales and use tax at a rate |
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of _____ (rate specified in the election order, if applicable) and a |
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proposed school security ad valorem tax at a rate of _____ (rate |
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specified in the election order, if applicable)." |
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(d) The board of trustees shall meet after the election and |
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canvass the returns of the election. If a majority of the votes |
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cast favor the creation of the school security district and the |
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imposition of the proposed tax or taxes, the board of trustees |
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shall: |
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(1) issue an order declaring the school security |
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district created and the tax or taxes authorized; |
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(2) notify the comptroller regarding the results of |
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the election if the election authorized a sales and use tax; and |
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(3) notify the tax assessor and collector for the |
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school district if the election authorized a school security ad |
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valorem tax. |
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Sec. 37A.004. GOVERNING BODY. (a) The board of trustees of |
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the school district that creates a school security district serves |
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as the governing body of the school security district. |
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(b) In acting as the governing body of the school security |
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district, the board of trustees may exercise any power the board may |
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exercise in governing the school district, including employing and |
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commissioning officers under Section 37.081. |
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Sec. 37A.005. SALES AND USE TAX. (a) The rate of a sales |
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and use tax proposed under this chapter must be expressed in |
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increments of one-eighth of one percent, with a minimum proposed |
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rate of one-eighth of one percent and a maximum proposed rate that |
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the board of trustees determines is appropriate and would not |
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result in a combined rate that exceeds the maximum combined rate |
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prescribed by Section 321.101(f), Tax Code. |
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(b) A school district that obtains voter approval of the |
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imposition of a sales and use tax in an election held under Section |
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37A.003 may impose the tax at the rate specified in the ballot |
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proposition. |
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(c) Except as otherwise provided by this chapter, Chapter |
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321, Tax Code, applies to a sales and use tax authorized by this |
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chapter in the same manner as that chapter applies to the tax |
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authorized by that chapter. |
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(d) Section 321.506, Tax Code, does not apply to a sales and |
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use tax authorized by this chapter. |
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(e) The adoption of a sales and use tax authorized by this |
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chapter takes effect on the first day of the first calendar quarter |
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that occurs after the first complete calendar quarter that occurs |
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after the date the comptroller receives notice of the results of the |
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election. |
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(f) If the comptroller determines that an effective date |
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provided by Subsection (e) will occur before the comptroller can |
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reasonably take the action required to begin collecting the tax, |
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the effective date may be extended by the comptroller until the |
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first day of the next succeeding calendar quarter. |
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(g) Revenue from a sales and use tax imposed under this |
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chapter may be used only to provide crime prevention measures in the |
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school security district. |
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Sec. 37A.006. SCHOOL SECURITY AD VALOREM TAX. (a) A school |
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district that obtains voter approval of the imposition of a school |
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security ad valorem tax in an election held under Section 37A.003 |
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may impose the tax at the rate specified in the ballot proposition. |
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(b) The adoption of a school security ad valorem tax takes |
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effect on January 1 following the date of the election at which the |
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tax was authorized. |
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(c) Revenue from the school security ad valorem tax may be |
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used only to provide crime prevention measures in the school |
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security district. |
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SUBCHAPTER B. REFERENDUM ON CONTINUATION OR DISSOLUTION OF |
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DISTRICT |
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Sec. 37A.201. REFERENDUM AUTHORIZED. (a) The board of |
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trustees of a school district that has created a school security |
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district may hold a referendum on the question of whether to: |
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(1) continue the school security district for a period |
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of five years; or |
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(2) dissolve the school security district. |
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(b) The board of trustees may order a referendum authorized |
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by this section on its own motion by a majority vote of its members. |
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(c) The board of trustees shall order a referendum |
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authorized by this section on presentation of a petition that |
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requests continuation or dissolution of the school security |
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district and complies with the requirements of this subchapter. |
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(d) For a continuation referendum, the ballot shall be |
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printed to permit voting for or against the proposition: "Whether |
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the __________ (name of the school district that created the |
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district) School Security District and the school security sales |
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and use tax and ad valorem tax (as applicable) should be continued |
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for a period of five years." |
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(e) For a dissolution referendum, the ballot shall be |
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printed to permit voting for or against the proposition: "Whether |
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the __________ (name of the school district that created the |
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district) School Security District should be dissolved and the |
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school security sales and use tax and ad valorem tax (as applicable) |
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should be abolished." |
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Sec. 37A.202. APPLICATION FOR PETITION. (a) On written |
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application of 10 or more registered voters of the school district, |
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the secretary of the school district that created the school |
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security district shall issue to the applicants a petition to be |
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circulated among registered voters for their signatures. |
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(b) To be valid, an application for a petition to continue |
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the school security district must contain: |
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(1) the following heading: "Application for a |
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Petition for a Local Option Referendum to Continue the School |
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Security District and to Continue the School Security Sales and Use |
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Tax and Ad Valorem Tax (as applicable)"; |
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(2) the following statement of the issue to be voted |
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on: "Whether the __________ (name of the school district that |
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created the district) School Security District and the school |
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security sales and use tax and ad valorem tax (as applicable) should |
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be continued for a period of five years"; |
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(3) the following statement immediately above the |
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signatures of the applicants: "It is the purpose and intent of the |
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applicants whose signatures appear below that the school security |
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district and the school security sales and use tax and ad valorem |
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tax (as applicable) in __________ (name of the school district that |
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created the school security district) be continued for a period of |
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five years"; and |
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(4) the printed name, signature, residence address, |
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and voter registration certificate number or date of birth of each |
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applicant. |
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(c) To be valid, an application for a petition to dissolve |
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the school security district must contain: |
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(1) the following heading: "Application for a |
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Petition for a Local Option Referendum to Dissolve the School |
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Security District and to Abolish the School Security Sales and Use |
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Tax and Ad Valorem Tax (as applicable)"; |
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(2) the following statement of the issue to be voted |
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on: "Whether the __________ (name of the school district that |
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created the district) School Security District should be dissolved |
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and the school security sales and use tax and ad valorem tax (as |
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applicable) should be abolished"; |
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(3) the following statement immediately above the |
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signatures of the applicants: "It is the purpose and intent of the |
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applicants whose signatures appear below that the school security |
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district be dissolved and the school security sales and use tax and |
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ad valorem tax (as applicable) in __________ (name of the school |
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district that created the school security district) be abolished"; |
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and |
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(4) the printed name, signature, residence address, |
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and voter registration certificate number or date of birth of each |
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applicant. |
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Sec. 37A.203. PETITION. (a) To be valid, a petition for a |
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referendum to continue the school security district must contain: |
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(1) the following heading: "Petition for a Local |
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Option Referendum to Continue the ____________ (name of the school |
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district that created the school security district) School Security |
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District and to Continue the School Security Sales and Use Tax and |
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Ad Valorem Tax (as applicable)"; |
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(2) a statement of the issue to be voted on in the same |
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words used in the application; |
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(3) the following statement immediately above the |
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signatures of the petitioners: "It is the purpose and intent of the |
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petitioners whose signatures appear below that the school security |
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district and the school security sales and use tax and ad valorem |
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tax (as applicable) in __________ (name of the school district that |
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created the school security district) be continued for a period of |
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five years"; |
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(4) lines and spaces for the names, signatures, |
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residence addresses, and voter registration certificate numbers or |
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dates of birth of the petitioners; and |
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(5) the date of issuance, the serial number, and the |
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seal of the secretary of the school district on each page. |
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(b) To be valid, a petition for a referendum to dissolve the |
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school security district must contain: |
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(1) the following heading: "Petition for a Local |
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Option Referendum to Dissolve the __________ (name of the school |
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district that created the district) School Security District and to |
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Abolish the School Security Sales and Use Tax and Ad Valorem Tax (as |
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applicable)"; |
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(2) a statement of the issue to be voted on in the same |
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words used in the application; |
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(3) the following statement immediately above the |
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signatures of the petitioners: "It is the purpose and intent of the |
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petitioners whose signatures appear below that the school security |
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district be dissolved and the school security sales and use tax and |
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ad valorem tax (as applicable) in ____________ (name of the school |
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district that created the school security district) be abolished"; |
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(4) lines and spaces for the names, signatures, |
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residence addresses, and voter registration certificate numbers or |
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dates of birth of the petitioners; and |
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(5) the date of issuance, the serial number, and the |
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seal of the secretary of the school district on each page. |
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Sec. 37A.204. COPIES OF APPLICATION AND PETITION. The |
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secretary of the school district shall keep an application and a |
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copy of the petition in the files of the secretary's office. The |
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secretary shall issue to the applicants as many copies as they |
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request. |
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Sec. 37A.205. FILING OF PETITION. To form the basis for the |
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ordering of a referendum, the petition must: |
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(1) be filed with the secretary of the school district |
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not later than the 60th day after the date of its issuance; and |
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(2) contain at least a number of signatures of |
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registered voters of the school district equal to 50 percent of the |
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number of votes cast in the school district in the most recent |
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election at which the school security district was created or |
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continued. |
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Sec. 37A.206. REVIEW BY SECRETARY. (a) The secretary of |
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the school district shall, on the request of any person, check each |
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name on a petition to determine whether the signer is a registered |
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voter of the school district. A person requesting verification by |
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the secretary shall pay the secretary a sum equal to 20 cents for |
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each name before the verification begins. |
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(b) The secretary may not count a signature if the secretary |
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has a reason to believe that: |
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(1) it is not the actual signature of the purported |
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signer; |
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(2) it is a duplication either of a name or of |
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handwriting used in any other signature on the petition; or |
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(3) the residence address of the signer is not |
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correct. |
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Sec. 37A.207. CERTIFICATION. Not later than the 40th day |
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after the date a petition is filed, excluding Saturdays, Sundays, |
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and legal holidays, the secretary of the school district shall |
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certify to the board of trustees the number of registered voters |
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signing the petition. |
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Sec. 37A.208. ELECTION ORDER. (a) The board of trustees |
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shall record on its minutes the date the petition is filed and the |
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date it is certified by the secretary. |
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(b) If the petition contains the required number of |
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signatures and is in proper order, the board of trustees shall, at |
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its next regular session after the certification by the secretary, |
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order a referendum to be held at the regular polling place in each |
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election precinct in the school district on the next permissible |
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uniform election date authorized by Section 41.001(a), Election |
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Code. |
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(c) The board of trustees shall state in the order the |
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proposition to be voted on in the referendum. The order is prima |
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facie evidence of compliance with all provisions necessary to give |
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it validity. |
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Sec. 37A.209. RESULTS OF REFERENDUM. If less than a |
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majority of the votes cast in a continuation referendum are for the |
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continuation of a school security district or if a majority of the |
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votes cast in a dissolution referendum are for dissolution of the |
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school security district: |
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(1) the board of trustees shall certify that fact to |
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the secretary of state; and |
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(2) the school security district is dissolved and |
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ceases to operate on the earlier of: |
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(A) the last day of the school security |
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district's fiscal year; or |
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(B) the 180th day after the date that the |
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continuation or dissolution referendum is held. |
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Sec. 37A.210. EFFECTIVE DATE OF TAX CHANGES. (a) If less |
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than a majority of the votes cast in a continuation referendum are |
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for the continuation of the school security district or if a |
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majority of the votes cast in a dissolution referendum are for |
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dissolution of the school security district, the board of trustees |
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shall notify the comptroller, if the school district imposes a |
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school security sales and use tax, and the tax assessor and |
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collector for the school district, if the school district imposes a |
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school security ad valorem tax, in writing of the results of the |
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referendum. |
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(b) If the district is to be dissolved as a result of the |
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referendum: |
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(1) the abolition of the school security sales and use |
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tax, if applicable, takes effect on the first day of the first |
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calendar quarter that occurs after the expiration of the first |
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complete calendar quarter that occurs after the comptroller |
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receives a notice of the results of the continuation or dissolution |
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referendum; and |
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(2) the abolition of the school security ad valorem |
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tax takes effect beginning January 1 following the date of the |
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election resulting in the abolition of the tax. |
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(c) If the comptroller determines that an effective date |
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provided by Subsection (b)(1) will occur before the comptroller can |
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reasonably take the action required to implement abolition of the |
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school security sales and use tax, the comptroller may extend the |
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effective date until the final day of the succeeding calendar |
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quarter. |
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SUBCHAPTER C. DISTRICT DISSOLUTION |
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Sec. 37A.301. DISSOLUTION OF SCHOOL SECURITY DISTRICT. (a) |
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A school security district is dissolved on the first uniform |
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election date that occurs after the fifth anniversary of the date |
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that the school district began to impose taxes for school security |
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district purposes if the school district has not held a |
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continuation or dissolution referendum. |
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(b) A school security district is dissolved on the first |
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uniform election date that occurs after the fifth anniversary of |
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the date of the most recent continuation or dissolution referendum. |
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(c) Subsection (b) does not apply to a school security |
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district that is continued under Section 37A.201, and that district |
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is dissolved at the end of the period for which it was continued. |
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(d) On the date a school security district is dissolved, the |
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school security district shall transfer all funds to the school |
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district that created the district. The transferred funds may be |
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used by the school district only for crime prevention measures. |
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(e) After the date a school security district is dissolved, |
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the school district that created the school security district may |
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not impose taxes authorized by this chapter. |
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SECTION 2. Section 26.08, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) The rate of a school security ad valorem tax imposed |
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by a school district in accordance with Chapter 37A, Education |
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Code, is not included in the district's tax rate for purposes of |
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Subsection (a). |
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SECTION 3. This Act takes effect on the date on which the |
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constitutional amendment proposed by __.J.R. No. ___, 83rd |
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Legislature, Regular Session, 2013, takes effect. If that |
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amendment is not approved by the voters, this Act has no effect. |