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AN ACT
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relating to the computation of certain amounts under the Foundation |
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School Program. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.2516, Education Code, is amended by |
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amending Subsection (b) and adding Subsections (b-2), (f-1), (f-2), |
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and (f-3) to read as follows: |
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(b) Subject to Subsections (b-2), (f-1), (g), and (h), but |
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notwithstanding any other provision of this title, a school |
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district is entitled to state revenue necessary to provide the |
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district with the sum of: |
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(1) the amount of state revenue necessary to maintain |
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state and local revenue per student in weighted average daily |
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attendance in the amount equal to the greater of: |
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(A) the amount of state and local revenue per |
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student in weighted average daily attendance for the maintenance |
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and operations of the district available to the district for the |
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2005-2006 school year; |
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(B) the amount of state and local revenue per |
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student in weighted average daily attendance for the maintenance |
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and operations of the district to which the district would have been |
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entitled for the 2006-2007 school year under this chapter, as it |
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existed on January 1, 2006, or, if the district would have been |
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subject to Chapter 41, as that chapter existed on January 1, 2006, |
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the amount to which the district would have been entitled under that |
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chapter, based on the funding elements in effect for the 2005-2006 |
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school year, if the district imposed a maintenance and operations |
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tax at the rate adopted by the district for the 2005 tax year; or |
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(C) the amount of state and local revenue per |
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student in weighted average daily attendance for the maintenance |
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and operations of the district to which the district would have been |
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entitled for the 2006-2007 school year under this chapter, as it |
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existed on January 1, 2006, or, if the district would have been |
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subject to Chapter 41, as that chapter existed on January 1, 2006, |
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the amount to which the district would have been entitled under that |
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chapter, based on the funding elements in effect for the 2005-2006 |
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school year, if the district imposed a maintenance and operations |
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tax at the rate equal to the rate described by Section 26.08(i) or |
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(k)(1), Tax Code, as applicable, for the 2006 tax year; |
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(2) an amount equal to the product of $2,500 |
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multiplied by the number of classroom teachers, full-time |
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librarians, full-time counselors certified under Subchapter B, |
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Chapter 21, and full-time school nurses employed by the district |
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and entitled to a minimum salary under Section 21.402; and |
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(3) an amount equal to the product of $275 multiplied |
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by the number of students in average daily attendance in grades nine |
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through 12 in the district. |
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(b-2) The amount determined for a school district under |
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Subsection (b) is increased or reduced as follows: |
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(1) if for any school year the district is entitled to |
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a greater allotment under Section 42.155 or greater additional |
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state aid under Section 42.2515 than the allotment or additional |
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state aid to which the district was entitled under Section 42.155 or |
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42.2515, as applicable, for the school year on which the district's |
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entitlement under Subsection (b) is based, the district's |
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entitlement under Subsection (b) is increased by an amount equal to |
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the difference between the amount to which the district is entitled |
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under Section 42.155 or 42.2515, as applicable, for that school |
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year and the amount to which the district was entitled under the |
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applicable section, as applicable for: |
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(A) the 2005-2006 school year, if the amount |
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determined for the district under Subsection (b) is determined |
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under Subsection (b)(1)(A); or |
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(B) the 2006-2007 school year, if the amount |
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determined for the district under Subsection (b) is determined |
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under Subsection (b)(1)(B) or (C); and |
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(2) if for any school year the district is not entitled |
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to an allotment under Section 42.155 or additional state aid under |
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Section 42.2515 or is entitled to a lesser allotment or less |
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additional state aid under the applicable section than the |
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allotment or additional state aid to which the district was |
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entitled under the applicable section for the school year on which |
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the district's entitlement under Subsection (b) is based, the |
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district's entitlement under Subsection (b) is reduced by an amount |
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equal to the difference between the amount to which the district was |
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entitled under Section 42.155 or 42.2515, as applicable, for the |
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2005-2006 or 2006-2007 school year, as appropriate based on whether |
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the district's entitlement under Subsection (b) is determined under |
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Subsection (b)(1)(A), (B), or (C), and the amount to which the |
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district is entitled under the applicable section for the current |
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school year. |
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(f-1) The commissioner shall, in accordance with rules |
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adopted by the commissioner, adjust the amount of a school |
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district's local revenue derived from maintenance and operations |
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tax collections, as calculated for purposes of determining the |
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amount of state revenue to which the district is entitled under this |
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section, if the district, for the 2007 tax year or a subsequent tax |
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year: |
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(1) adopts an exemption under Section 11.13(n), Tax |
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Code, that was not in effect for the 2005 or 2006 tax year, or |
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eliminates an exemption under Section 11.13(n), Tax Code, that was |
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in effect for the 2005 or 2006 tax year; |
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(2) adopts an exemption under Section 11.13(n), Tax |
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Code, at a greater or lesser percentage than the percentage in |
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effect for the district for the 2005 or 2006 tax year; |
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(3) grants an exemption under an agreement authorized |
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by Chapter 312, Tax Code, that was not in effect for the 2005 or 2006 |
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tax year, or ceases to grant an exemption authorized by that chapter |
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that was in effect for the 2005 or 2006 tax year; or |
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(4) agrees to deposit taxes into a tax increment fund |
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created under Chapter 311, Tax Code, under a reinvestment zone |
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financing plan that was not in effect for the 2005 or 2006 tax year, |
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or ceases depositing taxes into a tax increment fund created under |
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that chapter under a reinvestment zone financing plan that was in |
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effect for the 2005 or 2006 tax year. |
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(f-2) The rules adopted by the commissioner under |
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Subsection (f-1) must: |
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(1) require the commissioner to determine, as if this |
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section did not exist, the effect under Chapter 41 and this chapter |
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of a school district's action described by Subsection (f-1)(1), |
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(2), (3), or (4) on the total state revenue to which the district |
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would be entitled or the cost to the district of purchasing |
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sufficient attendance credits to reduce the district's wealth per |
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student to the equalized wealth level; and |
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(2) require an increase or reduction in the amount of |
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state revenue to which a school district is entitled under |
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Subsection (b) that is substantially equivalent to any change in |
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total state revenue or the cost of purchasing attendance credits |
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that would apply to the district if this section did not exist. |
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(f-3) An adjustment made by the commissioner under the rules |
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adopted under Subsection (f-1) is final and may not be appealed. |
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SECTION 2. Effective September 1, 2010, Section |
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42.302(a-1), Education Code, is amended to read as follows: |
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(a-1) In this section, "wealth per student" has the meaning |
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assigned by Section 41.001. For purposes of Subsection (a), the |
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dollar amount guaranteed level of state and local funds per |
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weighted student per cent of tax effort ("GL") for a school district |
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is: |
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(1) the amount of district tax revenue per weighted |
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student per cent of tax effort available to a district at the 88th |
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percentile in wealth per student, as determined by the commissioner |
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in cooperation with the Legislative Budget Board, for the |
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district's maintenance and operations tax effort equal to or less |
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than the rate equal to the product of the state compression |
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percentage, as determined under Section 42.2516, multiplied by the |
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maintenance and operations tax rate adopted by the district for the |
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2005 tax year; |
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(2) the greater of the amount of district tax revenue |
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per weighted student per cent of tax effort available to the Austin |
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Independent School District, as determined by the commissioner in |
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cooperation with the Legislative Budget Board, or the amount of |
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district tax revenue per weighted student per cent of tax effort |
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used for purposes of this subdivision in the preceding school year, |
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for the first six cents by which the district's maintenance and |
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operations tax rate exceeds the rate equal to the product of the |
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state compression percentage, as determined under Section 42.2516 |
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[and notwithstanding the limitation on district enrichment tax rate
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("DTR") under Section 42.303], multiplied by the maintenance and |
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operations tax rate adopted by the district for the 2005 tax year; |
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and |
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(3) $31.95, for the district's maintenance and |
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operations tax effort that exceeds the amount of tax effort |
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described by Subdivision (2). |
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SECTION 3. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 828 was passed by the House on May 9, |
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2007, by the following vote: Yeas 144, Nays 0, 2 present, not |
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voting; that the House refused to concur in Senate amendments to |
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H.B. No. 828 on May 25, 2007, and requested the appointment of a |
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conference committee to consider the differences between the two |
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houses; and that the House adopted the conference committee report |
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on H.B. No. 828 on May 27, 2007, by the following vote: Yeas 146, |
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Nays 0, 2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 828 was passed by the Senate, with |
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amendments, on May 23, 2007, by the following vote: Yeas 29, Nays |
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0; at the request of the House, the Senate appointed a conference |
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committee to consider the differences between the two houses; and |
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that the Senate adopted the conference committee report on H.B. No. |
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828 on May 27, 2007, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |