| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the deadline for counties and municipalities to provide |
|
|
notice of a proposed property tax rate. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 140.010(f), Local Government Code, is |
|
|
amended to read as follows: |
|
|
(f) A county or municipality shall: |
|
|
(1) provide the notice required by Subsection (d) or |
|
|
(e), as applicable, not later than the later of September 1 or the |
|
|
30th day after the date the certified appraisal roll is received by |
|
|
the taxing unit by: |
|
|
(A) publishing the notice in a newspaper having |
|
|
general circulation in: |
|
|
(i) the county, in the case of notice |
|
|
published by a county; or |
|
|
(ii) the county in which the municipality |
|
|
is located or primarily located, in the case of notice published by |
|
|
a municipality; or |
|
|
(B) mailing the notice to each property owner in: |
|
|
(i) the county, in the case of notice |
|
|
provided by a county; or |
|
|
(ii) the municipality, in the case of |
|
|
notice provided by a municipality; and |
|
|
(2) post the notice on the Internet website of the |
|
|
county or municipality, if applicable, beginning not later than the |
|
|
later of September 1 or the 30th day after the date the certified |
|
|
appraisal roll is received by the taxing unit and continuing until |
|
|
the county or municipality adopts a tax rate. |
|
|
SECTION 2. This Act applies only to an ad valorem tax year |
|
|
that begins on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2016. |