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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure by which a taxing unit is required to |
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provide public notice of certain ad valorem tax-related |
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information. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.04, Tax Code, is amended by adding |
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Subsection (e-7) to read as follows: |
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(e-7) By August 7 or as soon thereafter as practicable, the |
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designated officer or employee of a taxing unit required to post |
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information on the home page of the taxing unit's Internet website |
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under Subsection (e) shall publish a summary of that information |
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and the uniform resource locator (URL) address of the location |
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where that information is posted in a newspaper of general |
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circulation in each county in which the taxing unit is located. This |
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subsection does not apply to a taxing unit if: |
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(1) the taxing unit is located wholly or partly in a |
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county with a population of one million or more; or |
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(2) no part of the taxing unit is located in a county |
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in which a newspaper of general circulation is published. |
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SECTION 2. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2026. |