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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the Travis County Municipal Utility |
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District No. 3 to enter into certain agreements relating to the ad |
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valorem taxation of certain property located in the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 8395, Special District |
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Local Laws Code, is amended by adding Section 8395.102 to read as |
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follows: |
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Sec. 8395.102. TAXPAYER AGREEMENTS. (a) The district and |
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an owner of property that is located in the district and exempt from |
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ad valorem taxation by the district may enter into an agreement to |
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allow the district to tax that property, subject to the provisions |
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of this section. |
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(b) The agreement must be filed with the chief appraiser of |
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the Travis County Appraisal District not later than December 31 of |
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the tax year preceding the first tax year for which the agreement is |
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effective. The agreement is effective until the earlier of: |
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(1) the date on which the agreement expires under the |
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terms of the agreement; or |
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(2) the date on which the property described by the |
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agreement is no longer entitled to exemption from ad valorem |
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taxation. |
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(c) Notwithstanding any other law, on receipt of an |
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agreement under this section, the chief appraiser shall, beginning |
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on January 1 of the first tax year following the year in which the |
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agreement is filed and for each subsequent tax year for which the |
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agreement is effective: |
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(1) consider the property that is the subject of the |
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agreement to be taxable by the district, but not by any other taxing |
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unit; and |
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(2) take all necessary steps to ensure the property |
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that is the subject of the agreement is listed as property that is |
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taxable by the district, but not by any other taxing unit, on the |
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appraisal roll that is certified by the chief appraiser to the |
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district's assessor under Section 26.01, Tax Code. |
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(d) In this section, "taxing unit" has the meaning assigned |
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by Section 1.04, Tax Code. |
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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 January 1, 2018. |
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SECTION 3. This Act takes effect September 1, 2017. |
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* * * * * |