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A BILL TO BE ENTITLED
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AN ACT
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relating to the adoption and repeal of an additional ad valorem road |
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tax for the maintenance of county roads. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 256.052(b), (c), and (h), |
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Transportation Code, are amended to read as follows: |
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(b) The [On a petition signed by a majority of the |
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registered voters of a political subdivision or other specified |
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portion of a county, the] commissioners court of a [the] county by |
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order: |
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(1) may declare a political subdivision or other |
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specified portion of the county, the territory of which must be |
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defined by metes and bounds in the order, as a defined district for |
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the purposes of the tax; and |
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(2) shall declare a [the] political subdivision or |
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other specified portion of the county to be a defined district for |
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the purposes of the tax on receipt of a petition for that |
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declaration that: |
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(A) is signed by a majority of the registered |
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voters of the specified portion of the county; and |
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(B) defines [and shall record the order in the |
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court's minutes. The petition must define] by metes and bounds the |
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territory requested to be included in the proposed defined |
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district. |
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(c) The commissioners court: |
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(1) may order an election to adopt the tax; and |
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(2) shall order an election to adopt the tax if it |
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receives a petition requesting the election that is signed by: |
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(A) [(1)] at least 200 registered voters of the |
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county, if the petition requests an election to approve a tax for |
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the county; [or] |
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(B) [(2)] at least 50 registered voters of the |
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political subdivision [or defined district], if the petition |
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requests an election to approve a tax for a political subdivision; |
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or |
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(C) a majority of the registered voters of the |
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defined district, if the petition requests an election to approve a |
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tax for a defined district. |
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(h) The commissioners court may not order an election or |
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grant a [A] petition calling for an election to adopt a tax under |
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this section [may not be granted] on or before the first anniversary |
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of the date of an election held under this section at which the |
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voters do not approve the adoption of the tax. |
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SECTION 2. Section 256.053, Transportation Code, is amended |
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to read as follows: |
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Sec. 256.053. REPEAL OF SPECIAL ROAD TAX. (a) The |
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commissioners court of a county: |
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(1) may order and conduct an election in the |
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applicable area on the question of whether to repeal a tax adopted |
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under Section 256.052; |
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(2) shall order an election in the applicable area to |
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repeal a tax adopted under Section 256.052 if the commissioners |
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court receives a petition signed by the applicable number of |
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registered voters under Section 256.052(c); |
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(3) may repeal a tax adopted under Section 256.052 if |
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the commissioners court determines that the tax is no longer |
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needed; and |
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(4) shall repeal a tax adopted under Section 256.052 |
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if the repeal is approved by a majority of the registered voters |
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voting at an election under Subdivision (1) or (2) [may order and |
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conduct an election to repeal a tax adopted under Section 256.052 in |
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the manner provided for an election to adopt the tax]. |
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(b) The commissioners court may not repeal a tax or order [A |
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petition requesting] an election to repeal a [the] tax [may not be |
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granted] on or before the second anniversary of the date of the |
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election at which the tax is adopted. |
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(c) The commissioners court may order [grant a petition |
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calling for] an election to repeal a [the] tax only if satisfactory |
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proof is presented to the court that: |
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(1) there is great dissatisfaction with the tax; and |
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(2) it is probable that a majority of the residents of |
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the county, political subdivision, or defined district who are |
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qualified to vote for the tax would vote for repeal of the tax. |
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(d) If a tax under Section 256.052 is repealed under this |
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section, the commissioners court shall, as applicable: |
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(1) refund to the taxpayers a pro rata share of |
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unobligated tax revenue remaining at the time of the repeal; or |
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(2) continue to impose the tax only until the amount |
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collected is sufficient to pay any debt to which the tax is |
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obligated at the time of the repeal. |
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SECTION 3. This Act takes effect September 1, 2021. |