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AN ACT
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relating to the counties eligible to create a county assistance |
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district that may impose a sales and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 387.002, Local Government Code, is |
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repealed. |
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SECTION 2. Section 387.003, Local Government Code, is |
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amended by amending Subsections (a), (b), and (f) and adding |
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Subsections (b-1), (g), and (h) to read as follows: |
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(a) The commissioners court of the county may call an |
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election on the question of creating a county assistance district |
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under this chapter to perform the following functions in the |
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district: |
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(1) the construction, maintenance, or improvement of |
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roads or highways; |
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(2) the provision of law enforcement and detention |
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services; |
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(3) the maintenance or improvement of libraries, |
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museums, parks, or other recreational facilities; |
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(4) the provision of services that benefit the public |
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health or welfare, including the provision of firefighting and fire |
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prevention services; or |
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(5) the promotion of economic development and tourism. |
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(b) The order calling the election must: |
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(1) define the boundaries of the district to include |
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any portion of the county in which the combined tax rate of all |
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local sales and use taxes imposed, including the rate to be imposed |
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by the district if approved at the election, would not exceed two |
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percent [that is not located in an authority governed by Chapter 451
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or 452, Transportation Code]; and |
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(2) call for the election to be held within those |
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boundaries. |
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(b-1) If the proposed district includes any territory of a |
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municipality, the commissioners court shall send notice by |
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certified mail to the governing body of the municipality of the |
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commissioners court's intent to create the district. If the |
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municipality has created a development corporation under Section 4A |
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or 4B, Development Corporation Act of 1979 (Article 5190.6, |
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Vernon's Texas Civil Statutes), the commissioners court shall also |
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send the notice to the board of directors of the corporation. The |
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commissioners court must send the notice not later than the 60th day |
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before the date the commissioners court orders the election. The |
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governing body of the municipality may exclude the territory of the |
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municipality from the proposed district by sending notice by |
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certified mail to the commissioners court of the governing body's |
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desire to exclude the municipal territory from the district. The |
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governing body must send the notice not later than the 45th day |
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after the date the governing body receives notice from the |
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commissioners court under this subsection. The territory of a |
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municipality that is excluded under this subsection may |
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subsequently be included in the district in an election held under |
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Subsection (f) with the consent of the municipality. |
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(f) The commissioners court may call an election to be held |
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in an area of the county that is not located in a district created |
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under this section to determine whether the area should be included |
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in the district and whether the district's sales and use tax should |
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be imposed in the area. An election may not be held in an area in |
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which the combined tax rate of all local sales and use taxes |
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imposed, including the rate to be imposed by the district if |
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approved at the election, would exceed two percent [that is
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included in an authority governed by Chapter 451 or 452,
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Transportation Code]. |
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(g) The area in which an election is held under Subsection |
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(f) is included in the district and the sales and use tax is imposed |
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if a majority of the votes received at the election favor inclusion |
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in the district and imposition of the sales and use tax. |
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(h) If more than one election to authorize a local sales and |
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use tax is held on the same day in the area of a proposed district or |
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an area proposed to be added to a district and if the resulting |
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approval by the voters would cause the imposition of a local sales |
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and use tax in any area to exceed two percent, only a tax authorized |
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at an election under this section may be imposed. |
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SECTION 3. The change in law made by this Act by adding |
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Section 387.003(b-1), Local Government Code, applies only to an |
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election ordered on or after the effective date of this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, 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. 1720 was passed by the House on April |
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12, 2007, by the following vote: Yeas 135, Nays 6, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1720 on May 21, 2007, by the following vote: Yeas 132, Nays 9, |
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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. 1720 was passed by the Senate, with |
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amendments, on May 17, 2007, by the following vote: Yeas 29, Nays |
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2. |
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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 |