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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for claiming an exemption from ad valorem |
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taxation by the Dallas County Utility and Reclamation District of |
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certain property subject to a tax abatement agreement with the |
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district and to the validation of certain actions of the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 4B, Chapter 628, Acts of the 68th |
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Legislature, Regular Session, 1983, is amended by adding |
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Subdivision (16) to read as follows: |
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(16) If the district enters into a tax abatement |
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agreement with the owner of single-family residential property to |
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exempt a portion of the taxable value of the property from taxation |
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as authorized by Subdivision (7)(B) of this section, the tax |
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assessor-collector for the district or a person designated by the |
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tax assessor-collector may file an application for the exemption on |
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behalf of the property owner with the chief appraiser for the |
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appraisal district in which the property is located. |
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SECTION 2. (a) All governmental and proprietary actions of |
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the Dallas County Utility and Reclamation District taken before the |
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effective date of this Act are validated, ratified, and confirmed |
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in all respects as if the actions had been taken as authorized by |
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law. |
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(b) This section does not apply to any matter that on the |
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effective date of this Act: |
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(1) is involved in litigation if the litigation |
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ultimately results in the matter being held invalid by a final court |
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judgment; or |
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(2) has been held invalid by a final court judgment. |
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SECTION 3. (a) The legal notice of the intention to |
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introduce this Act, setting forth the general substance of this |
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Act, has been published as provided by law, and the notice and a |
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copy of this Act have been furnished to all persons, agencies, |
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officials, or entities to which they are required to be furnished |
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under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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Government Code. |
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(b) The governor, one of the required recipients, has |
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submitted the notice and Act to the Texas Commission on |
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Environmental Quality. |
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(c) The Texas Commission on Environmental Quality has filed |
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its recommendations relating to this Act with the governor, the |
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lieutenant governor, and the speaker of the house of |
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representatives within the required time. |
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(d) All requirements of the constitution and laws of this |
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state and the rules and procedures of the legislature with respect |
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to the notice, introduction, and passage of this Act are fulfilled |
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and accomplished. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |