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A BILL TO BE ENTITLED
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AN ACT
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relating to providing transparency in the budget adoption process |
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of municipalities and counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 102.007, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) At the conclusion of the public hearing, the governing |
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body of the municipality shall take action on the proposed budget. |
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A vote to adopt the budget must be a record vote. |
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(d) An adopted budget must contain a cover page that |
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includes: |
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(1) one of the following statements in 18-point or |
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larger type that accurately describes the adopted budget: |
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(A) "This budget will raise more revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of increase), which is a (insert percentage increase) |
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percent increase from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; |
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(B) "This budget will raise less revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of decrease), which is a (insert percentage decrease) |
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percent decrease from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; or |
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(C) "This budget will raise the same amount of |
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revenue from property taxes as last year's budget. The property tax |
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revenue to be raised from new property added to the tax roll this |
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year is (insert amount computed by multiplying the proposed tax |
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rate by the value of new property added to the roll)."; |
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(2) the record vote of each member of the governing |
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body by name voting on the adoption of the budget; |
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(3) the municipal property tax rates for the preceding |
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fiscal year, and each municipal property tax rate that has been |
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adopted or calculated for the current fiscal year, including: |
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(A) the property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; and |
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(4) the total amount of bonds and other debt |
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obligations owed by the municipality. |
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SECTION 2. Section 102.008, Local Government Code, is |
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amended to read as follows: |
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Sec. 102.008. APPROVED BUDGET FILED WITH MUNICIPAL CLERK: |
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POSTING ON INTERNET. (a) On final approval of the budget by the |
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governing body of the municipality, the governing body shall: |
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(1) file the budget with the municipal clerk; and |
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(2) if the municipality maintains an Internet website, |
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take action to ensure that: |
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(A) a copy of the budget, including the cover |
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page, is posted on the website; and |
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(B) the record vote described by Section |
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102.007(d)(2) is posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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(b) The governing body shall take action to ensure that the |
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cover page of the budget is amended to include the property tax |
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rates required by Section 102.007(d)(3) for the current fiscal year |
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if the rates are not included on the cover page when the budget is |
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filed with the municipal clerk. The governing body shall file an |
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amended cover page with the municipal clerk and take action to |
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ensure that the amended cover page is posted on the municipality's |
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website. |
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SECTION 3. Section 111.008, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) At the conclusion of the public hearing, the |
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commissioners court shall take action on the proposed budget. A |
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vote to adopt the budget must be a record vote. |
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(d) An adopted budget must contain a cover page that |
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includes: |
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(1) one of the following statements in 18-point or |
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larger type that accurately describes the adopted budget: |
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(A) "This budget will raise more revenue from |
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|
property taxes than last year's budget by an amount of (insert total |
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|
dollar amount of increase), which is a (insert percentage increase) |
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percent increase from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; |
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(B) "This budget will raise less revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of decrease), which is a (insert percentage decrease) |
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percent decrease from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; or |
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(C) "This budget will raise the same amount of |
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revenue from property taxes as last year's budget. The property tax |
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revenue to be raised from new property added to the tax roll this |
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year is (insert amount computed by multiplying the proposed tax |
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rate by the value of new property added to the roll)."; |
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(2) the record vote of each member of the |
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commissioners court by name voting on the adoption of the budget; |
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(3) the county property tax rates for the preceding |
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fiscal year, and each county property tax rate that has been adopted |
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or calculated for the current fiscal year, including: |
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(A) the property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; and |
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(4) the total amount of bonds and other debt |
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obligations owed by the county. |
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SECTION 4. Section 111.009, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: |
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POSTING ON INTERNET. (a) On final approval of the budget by the |
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commissioners court, the court shall: |
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(1) file the budget with the county clerk; and |
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(2) if the county maintains an Internet website, take |
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|
action to ensure that: |
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(A) a copy of the budget, including the cover |
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page, is posted on the website; and |
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(B) the record vote described by Section |
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111.008(d)(2) is posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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(b) The commissioners court shall take action to ensure that |
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the cover page of the budget is amended to include the property tax |
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rates required by Section 111.008(d)(3) for the current fiscal year |
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if the rates are not included on the cover page when the budget is |
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filed with the county clerk. The commissioners court shall file an |
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amended cover page with the county clerk and take action to ensure |
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that the amended cover page is posted on the county's website. |
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SECTION 5. Section 111.039, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) At the conclusion of the public hearing, the |
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commissioners court shall take action on the proposed budget. A |
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|
vote to adopt the budget must be a record vote. |
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|
(d) An adopted budget must contain a cover page that |
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|
includes: |
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(1) one of the following statements in 18-point or |
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|
larger type that accurately describes the adopted budget: |
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|
(A) "This budget will raise more revenue from |
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|
property taxes than last year's budget by an amount of (insert total |
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|
dollar amount of increase), which is a (insert percentage increase) |
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|
percent increase from last year's budget. The property tax revenue |
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|
to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; |
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(B) "This budget will raise less revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of decrease), which is a (insert percentage decrease) |
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percent decrease from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; or |
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(C) "This budget will raise the same amount of |
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revenue from property taxes as last year's budget. The property tax |
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revenue to be raised from new property added to the tax roll this |
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year is (insert amount computed by multiplying the proposed tax |
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rate by the value of new property added to the roll)."; |
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(2) the record vote of each member of the |
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commissioners court by name voting on the adoption of the budget; |
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(3) the county property tax rates for the preceding |
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fiscal year, and each county property tax rate that has been adopted |
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or calculated for the current fiscal year, including: |
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(A) the property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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|
rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; and |
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(4) the total amount of bonds and other debt |
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obligations owed by the county. |
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SECTION 6. Section 111.040, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING |
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ON INTERNET. (a) On final approval of the budget by the |
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commissioners court, the court shall: |
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(1) file a copy of the budget with the county auditor |
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and the county clerk; and |
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(2) if the county maintains an Internet website, take |
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|
action to ensure that: |
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(A) a copy of the budget, including the cover |
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|
page, is posted on the website; and |
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(B) the record vote described by Section |
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111.039(d)(2) is posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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(b) The commissioners court shall take action to ensure that |
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the cover page of the budget is amended to include the property tax |
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rates required by Section 111.039(d)(3) for the current fiscal year |
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if the rates are not included on the cover page when the budget is |
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filed with the county clerk. The commissioners court shall file an |
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amended cover page with the county clerk and take action to ensure |
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that the amended cover page is posted on the county's website. |
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SECTION 7. Section 111.068, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (c) to |
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read as follows: |
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(a) At the conclusion of the public hearing, the |
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commissioners court shall take action on the proposed budget. A |
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|
vote to adopt the budget must be a record vote. |
|
|
(c) An adopted budget must contain a cover page that |
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|
includes: |
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(1) one of the following statements in 18-point or |
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|
larger type that accurately describes the adopted budget: |
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|
(A) "This budget will raise more revenue from |
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|
property taxes than last year's budget by an amount of (insert total |
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|
dollar amount of increase), which is a (insert percentage increase) |
|
|
percent increase from last year's budget. The property tax revenue |
|
|
to be raised from new property added to the tax roll this year is |
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|
(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; |
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(B) "This budget will raise less revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of decrease), which is a (insert percentage decrease) |
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|
percent decrease from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; or |
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(C) "This budget will raise the same amount of |
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revenue from property taxes as last year's budget. The property tax |
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revenue to be raised from new property added to the tax roll this |
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year is (insert amount computed by multiplying the proposed tax |
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rate by the value of new property added to the roll)."; |
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(2) the record vote of each member of the |
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commissioners court by name voting on the adoption of the budget; |
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(3) the county property tax rates for the preceding |
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fiscal year, and each county property tax rate that has been adopted |
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or calculated for the current fiscal year, including: |
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(A) the property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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|
rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; and |
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(4) the total amount of bonds and other debt |
|
|
obligations owed by the county. |
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SECTION 8. Section 111.069, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.069. APPROVED BUDGET FILED WITH OFFICERS; POSTING |
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ON INTERNET. (a) On final approval of the budget by the |
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commissioners court, the court shall: |
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(1) file a copy of the budget with the county auditor |
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and the county clerk; and |
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(2) if the county maintains an Internet website, take |
|
|
action to ensure that: |
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(A) a copy of the budget, including the cover |
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|
page, is posted on the website; and |
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|
(B) the record vote described by Section |
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111.068(c)(2) is posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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(b) The commissioners court shall take action to ensure that |
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the cover page of the budget is amended to include the property tax |
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rates required by Section 111.068(c)(3) for the current fiscal year |
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if the rates are not included on the cover page when the budget is |
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filed with the county clerk. The commissioners court shall file an |
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amended cover page with the county clerk and take action to ensure |
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that the amended cover page is posted on the county's website. |
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SECTION 9. This Act applies only to a budget adopted for a |
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fiscal year beginning on or after the effective date of this Act. |
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SECTION 10. This Act takes effect September 1, 2013. |
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* * * * * |