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A BILL TO BE ENTITLED
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AN ACT
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relating to the time for dissolution of a crime control and |
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prevention district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 363.260(a), Local Government Code, is |
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amended to read as follows: |
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(a) If less than a majority of the votes cast in a |
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continuation referendum are for the continuation of a district or |
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if a majority of the votes cast in a dissolution referendum are for |
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dissolution of the district: |
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(1) the board shall certify that fact to the secretary |
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of state not later than the 10th day after the date of the canvass of |
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the returns; and |
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(2) the district is dissolved and ceases to operate in |
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accordance with Section 363.301 [on the earlier of:
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[(A)
the last day of the district's fiscal year;
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or
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[(B)
the 180th day after the date that the
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continuation or dissolution referendum is held]. |
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SECTION 2. Section 363.262, Local Government Code, is |
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amended to read as follows: |
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Sec. 363.262. EFFECTIVE DATE OF TAX CHANGE. (a) If less |
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than a majority of the votes cast in a continuation referendum are |
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for the continuation of the district or if a majority of the votes |
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cast in a dissolution referendum are for dissolution of the |
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district, the board shall notify the comptroller in writing of the |
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results of the referendum not later than the 10th day after the date |
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the referendum returns are canvassed. |
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(b) If the district is to be dissolved as a result of a |
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dissolution [the] referendum, the abolition of the local crime |
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control sales and use tax takes effect on the first day of the first |
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calendar quarter that occurs after the expiration of the first |
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complete calendar quarter that occurs after the comptroller |
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receives a notice of the results of the [continuation or] |
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dissolution referendum. |
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(c) If the district is to be dissolved as a result of a |
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failed continuation referendum, the abolition of the local crime |
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control sales and use tax takes effect on the date the district is |
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dissolved in accordance with S |
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ection 363.301. |
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(d) If the comptroller determines that an effective date |
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provided by Subsection (b) will occur before the comptroller can |
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reasonably take the action required to implement abolition of the |
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tax, the comptroller may extend the effective date until the final |
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day of the succeeding calendar quarter. |
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SECTION 3. Section 363.301, Local Government Code, is |
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amended to read as follows: |
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Sec. 363.301. TIME FOR DISSOLUTION OF DISTRICT. The |
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district is dissolved on expiration of the period for which the |
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district was authorized to impose taxes for district purposes |
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pursuant to the last successful creation or continuation election. |
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[(a)
The district is dissolved on the first uniform election date
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that occurs after the fifth anniversary of the date the district
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began to levy taxes for district purposes if the district has not
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held a continuation or dissolution referendum.
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[(b)
The district is dissolved on the first uniform election
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date that occurs after the fifth anniversary of the date of the most
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recent continuation or dissolution referendum.
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[(c)
Subsection (b) does not apply to a district that is
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continued under Section 363.2515, and that district is dissolved at
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the end of the period for which it was continued.] |
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SECTION 4. This Act takes effect September 1, 2019. |