This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

 
 
  S.B. No. 1024
 
 
 
 
AN ACT
  relating to authority of a school district to mail a tax bill with
  an adopted rate that is higher than the district's rollback tax rate
  before the date of a rollback election.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.08, Tax Code, is amended by adding
  Subsections (d-1) and (d-2) to read as follows:
         (d-1)  If, after tax bills for the school district have been
  mailed, a proposition to approve the school district's adopted tax
  rate is not approved by the voters of the district at an election
  held under this section, on subsequent adoption of a new tax rate by
  the governing body of the district, the assessor for the school
  shall prepare and mail corrected tax bills. The assessor shall
  include with each bill a brief explanation of the reason for and
  effect of the corrected bill. The date on which the taxes become
  delinquent for the year is extended by a number of days equal to the
  number of days between the date the first tax bills were sent and
  the date the corrected tax bills were sent.
         (d-2)  If a property owner pays taxes calculated using the
  originally adopted tax rate of the school district and the
  proposition to approve the adopted tax rate is not approved by
  voters, the school district shall refund the difference between the
  amount of taxes paid and the amount due under the subsequently
  adopted rate if the difference between the amount of taxes paid and
  the amount due under the subsequent rate is $1 or more. If the
  difference between the amount of taxes paid and the amount due under
  the subsequent rate is less than $1, the school district shall
  refund the difference on request of the taxpayer. An application
  for a refund of less than $1 must be made within 90 days after the
  date the refund becomes due or the taxpayer forfeits the right to
  the refund.
         SECTION 2.  This Act takes effect September 1, 2009.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1024 passed the Senate on
  April 30, 2009, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1024 passed the House on
  May 27, 2009, by the following vote:  Yeas 148, Nays 0, one
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor