H.B. No. 2723
 
 
 
 
AN ACT
  relating to public notice of the availability on the Internet of
  property-tax-related information.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 44.004(c), Education Code, is amended to
  read as follows:
         (c)  The notice of public meeting to discuss and adopt the
  budget and the proposed tax rate may not be smaller than one-quarter
  page of a standard-size or a tabloid-size newspaper, and the
  headline on the notice must be in 18-point or larger type. Subject
  to Subsection (d), the notice must:
               (1)  contain a statement in the following form:
  "NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE
         "The (name of school district) will hold a public meeting at
  (time, date, year) in (name of room, building, physical location,
  city, state). The purpose of this meeting is to discuss the school
  district's budget that will determine the tax rate that will be
  adopted. Public participation in the discussion is invited." The
  statement of the purpose of the meeting must be in bold type. In
  reduced type, the notice must state: "The tax rate that is
  ultimately adopted at this meeting or at a separate meeting at a
  later date may not exceed the proposed rate shown below unless the
  district publishes a revised notice containing the same information
  and comparisons set out below and holds another public meeting to
  discuss the revised notice." In addition, in reduced type, the
  notice must state: "Visit Texas.gov/PropertyTaxes to find a link to
  your local property tax database on which you can easily access
  information regarding your property taxes, including information
  about proposed tax rates and scheduled public hearings of each
  entity that taxes your property.";
               (2)  contain a section entitled "Comparison of Proposed
  Budget with Last Year's Budget," which must show the difference,
  expressed as a percent increase or decrease, as applicable, in the
  amounts budgeted for the preceding fiscal year and the amount
  budgeted for the fiscal year that begins in the current tax year for
  each of the following:
                     (A)  maintenance and operations;
                     (B)  debt service; and
                     (C)  total expenditures;
               (3)  contain a section entitled "Total Appraised Value
  and Total Taxable Value," which must show the total appraised value
  and the total taxable value of all property and the total appraised
  value and the total taxable value of new property taxable by the
  district in the preceding tax year and the current tax year as
  calculated under Section 26.04, Tax Code;
               (4)  contain a statement of the total amount of the
  outstanding and unpaid bonded indebtedness of the school district;
               (5)  contain a section entitled "Comparison of Proposed
  Rates with Last Year's Rates," which must:
                     (A)  show in rows the tax rates described by
  Subparagraphs (i)-(iii), expressed as amounts per $100 valuation of
  property, for columns entitled "Maintenance & Operations,"
  "Interest & Sinking Fund," and "Total," which is the sum of
  "Maintenance & Operations" and "Interest & Sinking Fund":
                           (i)  the school district's "Last Year's
  Rate";
                           (ii)  the "Rate to Maintain Same Level of
  Maintenance & Operations Revenue & Pay Debt Service," which:
                                 (a)  in the case of "Maintenance &
  Operations," is the tax rate that, when applied to the current
  taxable value for the district, as certified by the chief appraiser
  under Section 26.01, Tax Code, and as adjusted to reflect changes
  made by the chief appraiser as of the time the notice is prepared,
  would impose taxes in an amount that, when added to state funds to
  be distributed to the district under Chapter 48, would provide the
  same amount of maintenance and operations taxes and state funds
  distributed under Chapter 48 per student in average daily
  attendance for the applicable school year that was available to the
  district in the preceding school year; and
                                 (b)  in the case of "Interest & Sinking
  Fund," is the tax rate that, when applied to the current taxable
  value for the district, as certified by the chief appraiser under
  Section 26.01, Tax Code, and as adjusted to reflect changes made by
  the chief appraiser as of the time the notice is prepared, and when
  multiplied by the district's anticipated collection rate, would
  impose taxes in an amount that, when added to state funds to be
  distributed to the district under Chapter 46 and any excess taxes
  collected to service the district's debt during the preceding tax
  year but not used for that purpose during that year, would provide
  the amount required to service the district's debt; and
                           (iii)  the "Proposed Rate";
                     (B)  contain fourth and fifth columns aligned with
  the columns required by Paragraph (A) that show, for each row
  required by Paragraph (A):
                           (i)  the "Local Revenue per Student," which
  is computed by multiplying the district's total taxable value of
  property, as certified by the chief appraiser for the applicable
  school year under Section 26.01, Tax Code, and as adjusted to
  reflect changes made by the chief appraiser as of the time the
  notice is prepared, by the total tax rate, and dividing the product
  by the number of students in average daily attendance in the
  district for the applicable school year; and
                           (ii)  the "State Revenue per Student," which
  is computed by determining the amount of state aid received or to be
  received by the district under Chapters 43, 46, and 48 and dividing
  that amount by the number of students in average daily attendance in
  the district for the applicable school year; and
                     (C)  contain an asterisk after each calculation
  for "Interest & Sinking Fund" and a footnote to the section that, in
  reduced type, states "The Interest & Sinking Fund tax revenue is
  used to pay for bonded indebtedness on construction, equipment, or
  both. The bonds, and the tax rate necessary to pay those bonds, were
  approved by the voters of this district.";
               (6)  contain a section entitled "Comparison of Proposed
  Levy with Last Year's Levy on Average Residence," which must:
                     (A)  show in rows the information described by
  Subparagraphs (i)-(iv), rounded to the nearest dollar, for columns
  entitled "Last Year" and "This Year":
                           (i)  "Average Market Value of Residences,"
  determined using the same group of residences for each year;
                           (ii)  "Average Taxable Value of Residences,"
  determined after taking into account the limitation on the
  appraised value of residences under Section 23.23, Tax Code, and
  after subtracting all homestead exemptions applicable in each year,
  other than exemptions available only to disabled persons or persons
  65 years of age or older or their surviving spouses, and using the
  same group of residences for each year;
                           (iii)  "Last Year's Rate Versus Proposed
  Rate per $100 Value"; and
                           (iv)  "Taxes Due on Average Residence,"
  determined using the same group of residences for each year; and
                     (B)  contain the following information: "Increase
  (Decrease) in Taxes" expressed in dollars and cents, which is
  computed by subtracting the "Taxes Due on Average Residence" for
  the preceding tax year from the "Taxes Due on Average Residence" for
  the current tax year;
               (7)  contain the following statement in bold print:
  "Under state law, the dollar amount of school taxes imposed on the
  residence of a person 65 years of age or older or of the surviving
  spouse of such a person, if the surviving spouse was 55 years of age
  or older when the person died, may not be increased above the amount
  paid in the first year after the person turned 65, regardless of
  changes in tax rate or property value.";
               (8)  contain the following statement in bold print:
  "Notice of Voter-Approval Rate: The highest tax rate the district
  can adopt before requiring voter approval at an election is (the
  school district voter-approval rate determined under Section
  26.08, Tax Code). This election will be automatically held if the
  district adopts a rate in excess of the voter-approval rate of (the
  school district voter-approval rate)."; and
               (9)  contain a section entitled "Fund Balances," which
  must include the estimated amount of interest and sinking fund
  balances and the estimated amount of maintenance and operation or
  general fund balances remaining at the end of the current fiscal
  year that are not encumbered with or by corresponding debt
  obligation, less estimated funds necessary for the operation of the
  district before the receipt of the first payment under Chapter 48 in
  the succeeding school year.
         SECTION 2.  Section 25.19, Tax Code, is amended by adding
  Subsection (m) to read as follows:
         (m)  A notice required by Subsection (a) or (g) must include
  the following statement: "Beginning August 7th, visit
  Texas.gov/PropertyTaxes to find a link to your local property tax
  database on which you can easily access information regarding your
  property taxes, including information regarding the amount of taxes
  that each entity that taxes your property will impose if the entity
  adopts its proposed tax rate. Your local property tax database will
  be updated regularly during August and September as local elected
  officials propose and adopt the property tax rates that will
  determine how much you pay in property taxes."
         SECTION 3.  Section 26.04(e-2), Tax Code, is amended to read
  as follows:
         (e-2)  By August 7 or as soon thereafter as practicable, the
  chief appraiser of each appraisal district shall deliver by regular
  mail or e-mail to each owner of property located in the appraisal
  district a notice that the estimated amount of taxes to be imposed
  on the owner's property by each taxing unit in which the property is
  located may be found in the property tax database maintained by the
  appraisal district under Section 26.17. The notice must include:
               (1)  the following [a] statement: "Visit
  Texas.gov/PropertyTaxes to find a link to your local property tax
  database on which you can easily access information regarding your
  property taxes, including information regarding the amount of taxes
  that each entity that taxes your property will impose if the entity
  adopts its proposed tax rate. Your local property tax database will
  be updated regularly during August and September as local elected
  officials propose and adopt the property tax rates that will
  determine how much you pay in property taxes." [directing the
  property owner to an Internet website from which the owner may
  access information related to the actions taken or proposed to be
  taken by each taxing unit in which the property is located that may
  affect the taxes imposed on the owner's property];
               (2)  a statement that the property owner may request
  from the county assessor-collector for the county in which the
  property is located or, if the county assessor-collector does not
  assess taxes for the county, the person who assesses taxes for the
  county under Section 6.24(b), contact information for the assessor
  for each taxing unit in which the property is located, who must
  provide the information described by this subsection to the owner
  on request; and
               (3)  the name, address, and telephone number of the
  county assessor-collector for the county in which the property is
  located or, if the county assessor-collector does not assess taxes
  for the county, the person who assesses taxes for the county under
  Section 6.24(b).
         SECTION 4.  Section 26.052, Tax Code, is amended by adding
  Subsection (e-1) to read as follows:
         (e-1)  Public notice provided under Subsection (c) must
  include the following statement: "Visit Texas.gov/PropertyTaxes to
  find a link to your local property tax database on which you can
  easily access information regarding your property taxes, including
  information about proposed tax rates and scheduled public hearings
  of each entity that taxes your property."
         SECTION 5.  Sections 26.06(b-1), (b-2), and (b-3), Tax Code,
  are amended to read as follows:
         (b-1)  If the proposed tax rate exceeds the no-new-revenue
  tax rate and the voter-approval tax rate of the taxing unit, the
  notice must contain a statement in the following form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate.  This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is also greater than the
  voter-approval tax rate.  If (name of taxing unit) adopts the
  proposed tax rate, (name of taxing unit) is required to hold an
  election so that the voters may accept or reject the proposed tax
  rate.  If a majority of the voters reject the proposed tax rate, the
  tax rate of the (name of taxing unit) will be the voter-approval tax
  rate.  The election will be held on (date of election).  You may
  contact the (name of office responsible for administering the
  election) for information about voting locations.  The hours of
  voting on election day are (voting hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)
         "Visit Texas.gov/PropertyTaxes to find a link to your local
  property tax database on which you can easily access information
  regarding your property taxes, including information about
  proposed tax rates and scheduled public hearings of each entity
  that taxes your property.
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (b-2)  If the proposed tax rate exceeds the no-new-revenue
  tax rate but does not exceed the voter-approval tax rate of the
  taxing unit, the notice must contain a statement in the following
  form:
  "NOTICE OF PUBLIC HEARING ON TAX INCREASE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is greater than the no-new-revenue tax
  rate.  This means that (name of taxing unit) is proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is not greater than the voter-approval
  tax rate.  As a result, (name of taxing unit) is not required to
  hold an election at which voters may accept or reject the proposed
  tax rate.  However, you may express your support for or opposition
  to the proposed tax rate by contacting the members of the (name of
  governing body) of (name of taxing unit) at their offices or by
  attending the public hearing mentioned above.
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax increase or, if one
  or more were absent, indicating the absences.)
         "Visit Texas.gov/PropertyTaxes to find a link to your local
  property tax database on which you can easily access information
  regarding your property taxes, including information about
  proposed tax rates and scheduled public hearings of each entity
  that taxes your property.
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         (b-3)  If the proposed tax rate does not exceed the
  no-new-revenue tax rate but exceeds the voter-approval tax rate of
  the taxing unit, the notice must contain a statement in the
  following form:
  "NOTICE OF PUBLIC HEARING ON TAX RATE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate.  This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public hearing on the proposed tax rate will be held on
  (date and time) at (meeting place).
         "The proposed tax rate is greater than the voter-approval tax
  rate.  If (name of taxing unit) adopts the proposed tax rate, (name
  of taxing unit) is required to hold an election so that the voters
  may accept or reject the proposed tax rate.  If a majority of the
  voters reject the proposed tax rate, the tax rate of the (name of
  taxing unit) will be the voter-approval tax rate.  The election
  will be held on (date of election).  You may contact the (name of
  office responsible for administering the election) for information
  about voting locations.  The hours of voting on election day are
  (voting hours).
         "Your taxes owed under any of the tax rates mentioned above
  can be calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposal to consider the tax rate or, if one or
  more were absent, indicating the absences.)
         "Visit Texas.gov/PropertyTaxes to find a link to your local
  property tax database on which you can easily access information
  regarding your property taxes, including information about
  proposed tax rates and scheduled public hearings of each entity
  that taxes your property.
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         SECTION 6.  Section 26.061(b), Tax Code, is amended to read
  as follows:
         (b)  The notice of the meeting at which the governing body of
  the taxing unit will vote on the proposed tax rate must contain a
  statement in the following form:
  "NOTICE OF MEETING TO VOTE ON TAX RATE
         "PROPOSED TAX RATE          $__________ per $100
         "NO-NEW-REVENUE TAX RATE    $__________ per $100
         "VOTER-APPROVAL TAX RATE    $__________ per $100
         "The no-new-revenue tax rate is the tax rate for the (current
  tax year) tax year that will raise the same amount of property tax
  revenue for (name of taxing unit) from the same properties in both
  the (preceding tax year) tax year and the (current tax year) tax
  year.
         "The voter-approval tax rate is the highest tax rate that
  (name of taxing unit) may adopt without holding an election to seek
  voter approval of the rate.
         "The proposed tax rate is not greater than the no-new-revenue
  tax rate.  This means that (name of taxing unit) is not proposing to
  increase property taxes for the (current tax year) tax year.
         "A public meeting to vote on the proposed tax rate will be
  held on (date and time) at (meeting place).
         "The proposed tax rate is also not greater than the
  voter-approval tax rate.  As a result, (name of taxing unit) is not
  required to hold an election to seek voter approval of the
  rate.  However, you may express your support for or opposition to
  the proposed tax rate by contacting the members of the (name of
  governing body) of (name of taxing unit) at their offices or by
  attending the public meeting mentioned above.
         "Your taxes owed under any of the above rates can be
  calculated as follows:
         "Property tax amount = tax rate x taxable value of your
  property / 100
         "(Names of all members of the governing body, showing how
  each voted on the proposed tax rate or, if one or more were absent,
  indicating the absences.)
         "Visit Texas.gov/PropertyTaxes to find a link to your local
  property tax database on which you can easily access information
  regarding your property taxes, including information about
  proposed tax rates and scheduled public hearings of each entity
  that taxes your property.
         "The 86th Texas Legislature modified the manner in which the
  voter-approval tax rate is calculated to limit the rate of growth of
  property taxes in the state."
         SECTION 7.  Chapter 26, Tax Code, is amended by adding
  Section 26.175 to read as follows:
         Sec. 26.175.  PROPERTY TAX DATABASE LOCATOR WEBSITE. (a) In
  this section, "property tax database" means a property tax database
  required to be created and maintained by a chief appraiser under
  Section 26.17.
         (b)  The Department of Information Resources shall develop
  and maintain an easily accessible Internet website that lists each
  property tax database and includes a method to assist a property
  owner to identify the appropriate property tax database for the
  owner's property.
         (c)  The Internet website must provide a separate link to the
  Internet location of each property tax database.
         (d)  The address of the Internet website must be
  "Texas.gov/PropertyTaxes."
         SECTION 8.  Section 49.236(a), Water Code, is amended to
  read as follows:
         (a)  Before the board adopts an ad valorem tax rate for the
  district for debt service, operation and maintenance purposes, or
  contract purposes, the board shall give notice of each meeting of
  the board at which the adoption of a tax rate will be considered.
  The notice must:
               (1)  contain a statement in substantially the following
  form:
  "NOTICE OF PUBLIC HEARING ON TAX RATE
         "The (name of the district) will hold a public hearing on a
  proposed tax rate for the tax year (year of tax levy) on (date and
  time) at (meeting place). Your individual taxes may increase at a
  greater or lesser rate, or even decrease, depending on the tax rate
  that is adopted and on the change in the taxable value of your
  property in relation to the change in taxable value of all other
  property. The change in the taxable value of your property in
  relation to the change in the taxable value of all other property
  determines the distribution of the tax burden among all property
  owners.
         "Visit Texas.gov/PropertyTaxes to find a link to your local
  property tax database on which you can easily access information
  regarding your property taxes, including information about
  proposed tax rates and scheduled public hearings of each entity
  that taxes your property.
         "(Names of all board members and, if a vote was taken, an
  indication of how each voted on the proposed tax rate and an
  indication of any absences.)";
               (2)  contain the following information:
                     (A)  the district's total adopted tax rate for the
  preceding year and the proposed tax rate, expressed as an amount per
  $100;
                     (B)  the difference, expressed as an amount per
  $100 and as a percent increase or decrease, as applicable, in the
  proposed tax rate compared to the adopted tax rate for the preceding
  year;
                     (C)  the average appraised value of a residence
  homestead in the district in the preceding year and in the current
  year; the district's total homestead exemption, other than an
  exemption available only to disabled persons or persons 65 years of
  age or older, applicable to that appraised value in each of those
  years; and the average taxable value of a residence homestead in the
  district in each of those years, disregarding any homestead
  exemption available only to disabled persons or persons 65 years of
  age or older;
                     (D)  the amount of tax that would have been
  imposed by the district in the preceding year on a residence
  homestead appraised at the average appraised value of a residence
  homestead in that year, disregarding any homestead exemption
  available only to disabled persons or persons 65 years of age or
  older;
                     (E)  the amount of tax that would be imposed by the
  district in the current year on a residence homestead appraised at
  the average appraised value of a residence homestead in that year,
  disregarding any homestead exemption available only to disabled
  persons or persons 65 years of age or older, if the proposed tax
  rate is adopted;
                     (F)  the difference between the amounts of tax
  calculated under Paragraphs (D) and (E), expressed in dollars and
  cents and described as the annual percentage increase or decrease,
  as applicable, in the tax to be imposed by the district on the
  average residence homestead in the district in the current year if
  the proposed tax rate is adopted; and
                     (G)  if the proposed combined debt service,
  operation and maintenance, and contract tax rate requires or
  authorizes an election to approve or reduce the tax rate, as
  applicable, a description of the purpose of the proposed tax
  increase;
               (3)  contain a statement in substantially the following
  form, as applicable:
                     (A)  if the district is a district described by
  Section 49.23601:
  "NOTICE OF VOTE ON TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the
  taxes on the average residence homestead increasing by more than
  eight percent, an election must be held to determine whether to
  approve the operation and maintenance tax rate under Section
  49.23601, Water Code.";
                     (B)  if the district is a district described by
  Section 49.23602:
  "NOTICE OF VOTE ON TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the
  taxes on the average residence homestead increasing by more than
  3.5 percent, an election must be held to determine whether to
  approve the operation and maintenance tax rate under Section
  49.23602, Water Code."; or
                     (C)  if the district is a district described by
  Section 49.23603:
  "NOTICE OF TAXPAYERS' RIGHT TO ELECTION TO REDUCE TAX RATE
         "If the district adopts a combined debt service, operation
  and maintenance, and contract tax rate that would result in the
  taxes on the average residence homestead increasing by more than
  eight percent, the qualified voters of the district by petition may
  require that an election be held to determine whether to reduce the
  operation and maintenance tax rate to the voter-approval tax rate
  under Section 49.23603, Water Code."; and
               (4)  include the following statement: "The 86th Texas
  Legislature modified the manner in which the voter-approval tax
  rate is calculated to limit the rate of growth of property taxes in
  the state.".
         SECTION 9.  Not later than January 1, 2022, the Department of
  Information Resources shall develop the Internet website required
  by Section 26.175, Tax Code, as added by this Act.
         SECTION 10.  The changes in law made by this Act apply only
  to a notice required to be delivered for an ad valorem tax year that
  begins on or after January 1, 2022.
         SECTION 11.  This Act takes effect immediately if it
  receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.  
  If this Act does not receive the vote necessary for immediate
  effect, this Act takes effect September 1, 2021.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2723 was passed by the House on April
  15, 2021, by the following vote:  Yeas 144, Nays 0, 1 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2723 on May 18, 2021, by the following vote:  Yeas 144, Nays 0,
  1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2723 was passed by the Senate, with
  amendments, on May 11, 2021, by the following vote:  Yeas 30, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor