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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to provide for credits against the ad valorem taxes imposed by a |
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school district on the property of certain persons who provide an |
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educational alternative for a child eligible to attend a public |
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school in the district. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Sections 1-p and 1-q to read as follows: |
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Sec. 1-p. (a) The legislature by general law may provide |
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that a corporation that owns property taxable by a school district |
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and pays the tuition for a child who is educationally disadvantaged |
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to attend a private school when the child is eligible to attend a |
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public school in the school district free of tuition is entitled to |
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a tax credit against the ad valorem taxes imposed by the school |
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district on the corporation's property. |
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(b) This section does not authorize the legislature to |
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require a school district to refund ad valorem taxes that have been |
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paid by a corporation. |
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(c) The legislature by general law may define |
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"educationally disadvantaged" and "private school" for purposes of |
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this section. |
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Sec. 1-q. (a) The legislature by general law may provide |
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that a person who receives an exemption under Section 1-b(c) of this |
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article from ad valorem taxes imposed by a school district and who |
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pays the tuition for the person's child to attend a private school |
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as defined by the legislature or who home schools the person's child |
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when the child is eligible to attend a public school in the school |
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district free of tuition is entitled to a tax credit against the ad |
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valorem taxes imposed by the school district on the person's |
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residence homestead. |
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(b) This section does not authorize the legislature to |
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require a school district to refund ad valorem taxes that have been |
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paid by a person. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 3, 2015. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to provide for credits against the ad valorem taxes |
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imposed by a school district on the property of certain persons who |
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provide an educational alternative for a child eligible to attend a |
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public school in the district." |