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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for a credit against the ad valorem taxes imposed on the |
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property of certain businesses that are required to close by an |
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order, proclamation, or other instrument issued by a state or local |
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official as a result of a disaster. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-r to read as follows: |
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Sec. 1-r. The legislature by general law may provide for a |
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credit against the ad valorem taxes imposed on property necessary |
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for and used to operate a business that is required to close by an |
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order, proclamation, or other instrument issued by the governor, |
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another official of this state, or the governing body or an official |
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of a political subdivision of this state in response to a disaster. |
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The legislature may provide eligibility requirements for a credit |
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authorized by this section and may provide formulas for computing |
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the amount of the credit that a property owner may receive in a tax |
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year. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for a credit against the ad valorem taxes |
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imposed on the property of certain businesses that are required to |
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close by an order, proclamation, or other instrument issued by a |
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state or local official as a result of a disaster." |