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