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A BILL TO BE ENTITLED
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AN ACT
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relating to the elimination of the taxing authority of certain |
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county boards of education and boards of county school trustees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter G, Chapter 11, Education Code, is |
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amended by adding Section 11.305 to read as follows: |
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Sec. 11.305. COUNTYWIDE EQUALIZATION TAX PROHIBITED IN |
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COUNTIES WITH POPULATION OF 3.3 MILLION OR MORE. Notwithstanding |
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former Chapter 18, as that chapter existed on May 1, 1995, the |
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county board of education or board of county school trustees in a |
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county with a population of 3.3 million or more may not levy, |
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assess, or collect a countywide equalization tax. |
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SECTION 2. Section 45.002, Education Code, is amended to |
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read as follows: |
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Sec. 45.002. MAINTENANCE TAXES. (a) Except as provided by |
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Subsection (b), the [The] governing board of an independent school |
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district, including the city council or commission that has |
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jurisdiction over a municipally controlled independent school |
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district, the governing board of a rural high school district, and |
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the commissioners court of a county, on behalf of each common school |
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district under its jurisdiction, may levy, assess, and collect |
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annual ad valorem taxes for the further maintenance of public |
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schools in the district, subject to Section 45.003. |
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(b) The county board of education or board of county school |
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trustees in a county with a population of 3.3 million or more may |
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not levy, assess, or collect annual ad valorem taxes for the |
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maintenance of a public school. |
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SECTION 3. Section 11.305, Education Code, as added by this |
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Act, and Section 45.002, Education Code, as amended by this Act, |
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apply beginning with the 2017 tax year. Notwithstanding Section |
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11.305, Education Code, as added by this Act, or Section 45.002, |
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Education Code, as amended by this Act, a county board of education |
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or board of county school trustees may collect annual ad valorem |
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taxes levied or assessed for the 2016 or an earlier tax year. |
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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, 2017. |