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A BILL TO BE ENTITLED
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AN ACT
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relating to the approval by commissioners courts of the annual |
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budget of emergency services districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 775, Health and Safety |
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Code, is amended by adding Section 775.0737 to read as follows: |
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Sec. 775.0737. BUDGET APPROVAL REQUIRED. (a) This section |
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does not apply to a district described by Section 775.302(a). |
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(b) The commissioners court of a county in which a district |
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is located shall adopt a schedule for the district to submit to the |
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county for final approval the district's annual budget, tax rate |
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calculations and notices, and recommended tax rate. |
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(c) The schedule must take into account requirements of this |
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chapter, Chapter 26, Tax Code, and Section 21, Article VIII, Texas |
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Constitution, applicable to adopting a district tax rate, and must |
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provide a reasonable amount of time for the commissioners court to |
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review the submissions required by Subsection (d). If the district |
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is located wholly or partly in more than one county, the county |
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commissioners court of each county in which the district is located |
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shall coordinate to develop the schedule jointly. |
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(d) In accordance with the schedule adopted under this |
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section, the board shall submit to each commissioners court of a |
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county in which the district is located the district's annual |
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budget, tax rate calculations and notices, and recommended tax |
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rate. |
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(e) If a commissioners court does not approve or deny a |
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budget submitted under this section before the 31st day after the |
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date the budget is submitted, the commissioners court is considered |
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to have approved the budget. |
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(f) If a commissioners court does not approve or deny a tax |
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rate recommended under this section before the 31st day after the |
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date the recommended tax rate is submitted, the commissioners court |
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is considered to have approved the recommended tax rate. |
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(g) If a commissioners court denies the annual budget |
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submitted under Subsection (d), the district may not make |
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expenditures under that budget except for an obligation incurred |
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before the beginning of the fiscal year for which the budget was |
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submitted. |
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(h) If a commissioners court denies the tax rate submitted |
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under Subsection (d), the district may not impose the tax at a rate |
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greater than that imposed in the fiscal year preceding the one for |
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which the tax rate was submitted. |
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SECTION 2. This Act takes effect September 1, 2021. |