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A BILL TO BE ENTITLED
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AN ACT
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relating to the information required to be provided in or with a |
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school district ad valorem tax bill. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.01, Tax Code, is amended by adding |
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Subsection (d-2) to read as follows: |
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(d-2) This subsection applies only to a school district. If |
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the governing body of the school district has adopted a tax rate |
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that exceeds the district's rollback tax rate and an election under |
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Section 26.08 to determine whether to approve the adopted tax rate |
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is required and has not been held as of the date the tax bill is |
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mailed, the tax bill or the separate statement must provide notice |
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that the registered voters of the district will have an opportunity |
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at an election to determine whether to approve the adopted tax rate. |
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The notice must include: |
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(1) the date of the election; and |
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(2) the maximum amount of taxes the school district |
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may impose on the property if at the election the voters of the |
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district do not approve the adopted tax rate. |
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SECTION 2. The change in law made by this Act applies only |
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to a tax bill mailed on or after the effective date of this Act. A |
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tax bill mailed before the effective date of this Act is governed by |
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the law as it existed immediately before the effective date of this |
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Act, and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2017. |