83R8080 KKA-D
 
  By: Williams, Whitmire S.B. No. 509
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the establishment by school districts of a school
  security district; authorizing school district taxes for crime
  prevention measures.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle G, Title 2, Education Code, is amended
  by adding Chapter 37A to read as follows:
  CHAPTER 37A. SCHOOL SECURITY DISTRICT
  SUBCHAPTER A. CREATION OF DISTRICT; GOVERNANCE; TAXING AUTHORITY
         Sec. 37A.001.  CREATION OF DISTRICT. (a) Subject to voter
  approval, the board of trustees of a school district may create a
  school security district with the authority to impose taxes in
  accordance with this chapter for the purpose of providing crime
  prevention measures.
         (b)  The boundaries of a school security district must be
  coextensive with the boundaries of the school district.
         Sec. 37A.002.  PUBLIC HEARING ON CREATION OF DISTRICT. (a)
  A school district that proposes to create a school security
  district must conduct a public hearing at which the details of the
  proposal are discussed before an authorization election under
  Section 37A.003 may be ordered.
         (b)  The school district shall give reasonable notice of the
  hearing to residents of the school district by posting notice on the
  school district Internet website, by publishing notice in a
  newspaper of general circulation in the school district, and by
  other appropriate methods if necessary to provide effective notice.
  The notice must include:
               (1)  a description of the purpose of the school
  security district, including the types of crime prevention measures
  sought to be provided;
               (2)  an estimate of the costs of providing the types of
  crime prevention measures identified under Subdivision (1); and
               (3)  a statement regarding:
                     (A)  whether the board of trustees proposes to
  seek voter approval of a sales and use tax, a school security ad
  valorem tax, or both;
                     (B)  the anticipated rate of each proposed tax;
  and
                     (C)  the estimated revenue for each of the
  following five fiscal years that would result from each proposed
  tax at the anticipated rate.
         Sec. 37A.003.  AUTHORIZATION ELECTION. (a) A school
  security district may be created and a sales and use tax, a school
  security ad valorem tax, or both, as determined by the board of
  trustees, imposed only if the creation and each applicable tax are
  approved by a majority of the qualified voters of the school
  district voting at an election held for that purpose.
         (b)  An order of the board of trustees calling an election
  must state:
               (1)  the nature of the election, including the
  proposition that is to appear on the ballot;
               (2)  the date of the election;
               (3)  the hours during which the polls will be open;
               (4)  the location of the polling places;
               (5)  in summary form, the proposed crime prevention
  measures to be provided by the school security district and the
  budget for providing those measures; and
               (6)  the proposed rate of the sales and use tax, if
  applicable, and the proposed rate of the school security ad valorem
  tax, if applicable, to be imposed by the school district to fund the
  crime prevention measures.
         (c)  The ballot for an election to create a school security
  district shall be printed to permit voting for or against the
  proposition: "The creation of the __________ (name of school
  district) School Security District dedicated to crime prevention
  measures and the adoption of a proposed sales and use tax at a rate
  of _____ (rate specified in the election order, if applicable) and a
  proposed school security ad valorem tax at a rate of _____ (rate
  specified in the election order, if applicable)."
         (d)  The board of trustees shall meet after the election and
  canvass the returns of the election. If a majority of the votes
  cast favor the creation of the school security district and the
  imposition of the proposed tax or taxes, the board of trustees
  shall:
               (1)  issue an order declaring the school security
  district created and the tax or taxes authorized;
               (2)  notify the comptroller regarding the results of
  the election if the election authorized a sales and use tax; and
               (3)  notify the tax assessor and collector for the
  school district if the election authorized a school security ad
  valorem tax.
         Sec. 37A.004.  GOVERNING BODY. (a)  The board of trustees of
  the school district that creates a school security district serves
  as the governing body of the school security district.
         (b)  In acting as the governing body of the school security
  district, the board of trustees may exercise any power the board may
  exercise in governing the school district, including employing and
  commissioning officers under Section 37.081.
         Sec. 37A.005.  SALES AND USE TAX. (a) The rate of a sales
  and use tax proposed under this chapter must be expressed in
  increments of one-eighth of one percent, with a minimum proposed
  rate of one-eighth of one percent and a maximum proposed rate that
  the board of trustees determines is appropriate and would not
  result in a combined rate that exceeds the maximum combined rate
  prescribed by Section 321.101(f), Tax Code.
         (b)  A school district that obtains voter approval of the
  imposition of a sales and use tax in an election held under Section
  37A.003 may impose the tax at the rate specified in the ballot
  proposition.
         (c)  Except as otherwise provided by this chapter, Chapter
  321, Tax Code, applies to a sales and use tax authorized by this
  chapter in the same manner as that chapter applies to the tax
  authorized by that chapter.
         (d)  Section 321.506, Tax Code, does not apply to a sales and
  use tax authorized by this chapter.
         (e)  The adoption of a sales and use tax authorized by this
  chapter takes effect on the first day of the first calendar quarter
  that occurs after the first complete calendar quarter that occurs
  after the date the comptroller receives notice of the results of the
  election.
         (f)  If the comptroller determines that an effective date
  provided by Subsection (e) will occur before the comptroller can
  reasonably take the action required to begin collecting the tax,
  the effective date may be extended by the comptroller until the
  first day of the next succeeding calendar quarter.
         (g)  Revenue from a sales and use tax imposed under this
  chapter may be used only to provide crime prevention measures in the
  school security district.
         Sec. 37A.006.  SCHOOL SECURITY AD VALOREM TAX. (a) A school
  district that obtains voter approval of the imposition of a school
  security ad valorem tax in an election held under Section 37A.003
  may impose the tax at the rate specified in the ballot proposition.
         (b)  The adoption of a school security ad valorem tax takes
  effect on January 1 following the date of the election at which the
  tax was authorized.
         (c)  Revenue from the school security ad valorem tax may be
  used only to provide crime prevention measures in the school
  security district.
  SUBCHAPTER B. REFERENDUM ON CONTINUATION OR DISSOLUTION OF
  DISTRICT
         Sec. 37A.201.  REFERENDUM AUTHORIZED. (a) The board of
  trustees of a school district that has created a school security
  district may hold a referendum on the question of whether to:
               (1)  continue the school security district for a period
  of five years; or
               (2)  dissolve the school security district.
         (b)  The board of trustees may order a referendum authorized
  by this section on its own motion by a majority vote of its members.
         (c)  The board of trustees shall order a referendum
  authorized by this section on presentation of a petition that
  requests continuation or dissolution of the school security
  district and complies with the requirements of this subchapter.
         (d)  For a continuation referendum, the ballot shall be
  printed to permit voting for or against the proposition: "Whether
  the __________ (name of the school district that created the
  district) School Security District and the school security sales
  and use tax and ad valorem tax (as applicable) should be continued
  for a period of five years."
         (e)  For a dissolution referendum, the ballot shall be
  printed to permit voting for or against the proposition: "Whether
  the __________ (name of the school district that created the
  district) School Security District should be dissolved and the
  school security sales and use tax and ad valorem tax (as applicable)
  should be abolished."
         Sec. 37A.202.  APPLICATION FOR PETITION. (a) On written
  application of 10 or more registered voters of the school district,
  the secretary of the school district that created the school
  security district shall issue to the applicants a petition to be
  circulated among registered voters for their signatures.
         (b)  To be valid, an application for a petition to continue
  the school security district must contain:
               (1)  the following heading: "Application for a
  Petition for a Local Option Referendum to Continue the School
  Security District and to Continue the School Security Sales and Use
  Tax and Ad Valorem Tax (as applicable)";
               (2)  the following statement of the issue to be voted
  on: "Whether the __________ (name of the school district that
  created the district) School Security District and the school
  security sales and use tax and ad valorem tax (as applicable) should
  be continued for a period of five years";
               (3)  the following statement immediately above the
  signatures of the applicants: "It is the purpose and intent of the
  applicants whose signatures appear below that the school security
  district and the school security sales and use tax and ad valorem
  tax (as applicable) in __________ (name of the school district that
  created the school security district) be continued for a period of
  five years"; and
               (4)  the printed name, signature, residence address,
  and voter registration certificate number or date of birth of each
  applicant.
         (c)  To be valid, an application for a petition to dissolve
  the school security district must contain:
               (1)  the following heading: "Application for a
  Petition for a Local Option Referendum to Dissolve the School
  Security District and to Abolish the School Security Sales and Use
  Tax and Ad Valorem Tax (as applicable)";
               (2)  the following statement of the issue to be voted
  on: "Whether the __________ (name of the school district that
  created the district) School Security District should be dissolved
  and the school security sales and use tax and ad valorem tax (as
  applicable) should be abolished";
               (3)  the following statement immediately above the
  signatures of the applicants: "It is the purpose and intent of the
  applicants whose signatures appear below that the school security
  district be dissolved and the school security sales and use tax and
  ad valorem tax (as applicable) in __________ (name of the school
  district that created the school security district) be abolished";
  and
               (4)  the printed name, signature, residence address,
  and voter registration certificate number or date of birth of each
  applicant.
         Sec. 37A.203.  PETITION. (a) To be valid, a petition for a
  referendum to continue the school security district must contain:
               (1)  the following heading: "Petition for a Local
  Option Referendum to Continue the ____________ (name of the school
  district that created the school security district) School Security
  District and to Continue the School Security Sales and Use Tax and
  Ad Valorem Tax (as applicable)";
               (2)  a statement of the issue to be voted on in the same
  words used in the application;
               (3)  the following statement immediately above the
  signatures of the petitioners: "It is the purpose and intent of the
  petitioners whose signatures appear below that the school security
  district and the school security sales and use tax and ad valorem
  tax (as applicable) in __________ (name of the school district that
  created the school security district) be continued for a period of
  five years";
               (4)  lines and spaces for the names, signatures,
  residence addresses, and voter registration certificate numbers or
  dates of birth of the petitioners; and
               (5)  the date of issuance, the serial number, and the
  seal of the secretary of the school district on each page.
         (b)  To be valid, a petition for a referendum to dissolve the
  school security district must contain:
               (1)  the following heading: "Petition for a Local
  Option Referendum to Dissolve the __________ (name of the school
  district that created the district) School Security District and to
  Abolish the School Security Sales and Use Tax and Ad Valorem Tax (as
  applicable)";
               (2)  a statement of the issue to be voted on in the same
  words used in the application;
               (3)  the following statement immediately above the
  signatures of the petitioners: "It is the purpose and intent of the
  petitioners whose signatures appear below that the school security
  district be dissolved and the school security sales and use tax and
  ad valorem tax (as applicable) in ____________ (name of the school
  district that created the school security district) be abolished";
               (4)  lines and spaces for the names, signatures,
  residence addresses, and voter registration certificate numbers or
  dates of birth of the petitioners; and
               (5)  the date of issuance, the serial number, and the
  seal of the secretary of the school district on each page.
         Sec. 37A.204.  COPIES OF APPLICATION AND PETITION. The
  secretary of the school district shall keep an application and a
  copy of the petition in the files of the secretary's office. The
  secretary shall issue to the applicants as many copies as they
  request.
         Sec. 37A.205.  FILING OF PETITION. To form the basis for the
  ordering of a referendum, the petition must:
               (1)  be filed with the secretary of the school district
  not later than the 60th day after the date of its issuance; and
               (2)  contain at least a number of signatures of
  registered voters of the school district equal to 50 percent of the
  number of votes cast in the school district in the most recent
  election at which the school security district was created or
  continued.
         Sec. 37A.206.  REVIEW BY SECRETARY. (a) The secretary of
  the school district shall, on the request of any person, check each
  name on a petition to determine whether the signer is a registered
  voter of the school district. A person requesting verification by
  the secretary shall pay the secretary a sum equal to 20 cents for
  each name before the verification begins.
         (b)  The secretary may not count a signature if the secretary
  has a reason to believe that:
               (1)  it is not the actual signature of the purported
  signer;
               (2)  it is a duplication either of a name or of
  handwriting used in any other signature on the petition; or
               (3)  the residence address of the signer is not
  correct.
         Sec. 37A.207.  CERTIFICATION. Not later than the 40th day
  after the date a petition is filed, excluding Saturdays, Sundays,
  and legal holidays, the secretary of the school district shall
  certify to the board of trustees the number of registered voters
  signing the petition.
         Sec. 37A.208.  ELECTION ORDER. (a) The board of trustees
  shall record on its minutes the date the petition is filed and the
  date it is certified by the secretary.
         (b)  If the petition contains the required number of
  signatures and is in proper order, the board of trustees shall, at
  its next regular session after the certification by the secretary,
  order a referendum to be held at the regular polling place in each
  election precinct in the school district on the next permissible
  uniform election date authorized by Section 41.001(a), Election
  Code.
         (c)  The board of trustees shall state in the order the
  proposition to be voted on in the referendum. The order is prima
  facie evidence of compliance with all provisions necessary to give
  it validity.
         Sec. 37A.209.  RESULTS OF REFERENDUM. If less than a
  majority of the votes cast in a continuation referendum are for the
  continuation of a school security district or if a majority of the
  votes cast in a dissolution referendum are for dissolution of the
  school security district:
               (1)  the board of trustees shall certify that fact to
  the secretary of state; and
               (2)  the school security district is dissolved and
  ceases to operate on the earlier of:
                     (A)  the last day of the school security
  district's fiscal year; or
                     (B)  the 180th day after the date that the
  continuation or dissolution referendum is held.
         Sec. 37A.210.  EFFECTIVE DATE OF TAX CHANGES. (a) If less
  than a majority of the votes cast in a continuation referendum are
  for the continuation of the school security district or if a
  majority of the votes cast in a dissolution referendum are for
  dissolution of the school security district, the board of trustees
  shall notify the comptroller, if the school district imposes a
  school security sales and use tax, and the tax assessor and
  collector for the school district, if the school district imposes a
  school security ad valorem tax, in writing of the results of the
  referendum.
         (b)  If the district is to be dissolved as a result of the
  referendum:
               (1)  the abolition of the school security sales and use
  tax, if applicable, takes effect on the first day of the first
  calendar quarter that occurs after the expiration of the first
  complete calendar quarter that occurs after the comptroller
  receives a notice of the results of the continuation or dissolution
  referendum; and
               (2)  the abolition of the school security ad valorem
  tax takes effect beginning January 1 following the date of the
  election resulting in the abolition of the tax.
         (c)  If the comptroller determines that an effective date
  provided by Subsection (b)(1) will occur before the comptroller can
  reasonably take the action required to implement abolition of the
  school security sales and use tax, the comptroller may extend the
  effective date until the final day of the succeeding calendar
  quarter.
  SUBCHAPTER C. DISTRICT DISSOLUTION
         Sec. 37A.301.  DISSOLUTION OF SCHOOL SECURITY DISTRICT. (a)
  A school security district is dissolved on the first uniform
  election date that occurs after the fifth anniversary of the date
  that the school district began to impose taxes for school security
  district purposes if the school district has not held a
  continuation or dissolution referendum.
         (b)  A school security district is dissolved on the first
  uniform election date that occurs after the fifth anniversary of
  the date of the most recent continuation or dissolution referendum.
         (c)  Subsection (b) does not apply to a school security
  district that is continued under Section 37A.201, and that district
  is dissolved at the end of the period for which it was continued.
         (d)  On the date a school security district is dissolved, the
  school security district shall transfer all funds to the school
  district that created the district. The transferred funds may be
  used by the school district only for crime prevention measures.
         (e)  After the date a school security district is dissolved,
  the school district that created the school security district may
  not impose taxes authorized by this chapter.
         SECTION 2.  Section 26.08, Tax Code, is amended by adding
  Subsection (a-1) to read as follows:
         (a-1)  The rate of a school security ad valorem tax imposed
  by a school district in accordance with Chapter 37A, Education
  Code, is not included in the district's tax rate for purposes of
  Subsection (a).
         SECTION 3.  This Act takes effect on the date on which the
  constitutional amendment proposed by __.J.R. No. ___, 83rd
  Legislature, Regular Session, 2013, takes effect. If that
  amendment is not approved by the voters, this Act has no effect.