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  H.B. No. 2338
 
 
 
 
AN ACT
  relating to the posting on the Internet by the county
  assessor-collector of information regarding ad valorem tax rates.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 26, Tax Code, is amended by adding
  Section 26.16 to read as follows:
         Sec. 26.16.  POSTING OF TAX RATES ON COUNTY'S INTERNET
  WEBSITE. (a)  The county assessor-collector for each county that
  maintains an Internet website shall post on the website of the
  county the following information for the most recent five tax years
  beginning with the 2012 tax year for each taxing unit all or part of
  the territory of which is located in the county:
               (1)  the adopted tax rate;
               (2)  the maintenance and operations rate;
               (3)  the debt rate;
               (4)  the effective tax rate;
               (5)  the effective maintenance and operations rate; and
               (6)  the rollback tax rate.
         (b)  Each taxing unit all or part of the territory of which is
  located in the county shall provide the information described by
  Subsection (a) pertaining to the taxing unit to the county
  assessor-collector annually following the adoption of a tax rate by
  the taxing unit for the current tax year. The chief appraiser of
  the appraisal district established in the county may assist the
  county assessor-collector in identifying the taxing units required
  to provide information to the assessor-collector.
         (c)  The information described by Subsection (a) must be
  presented in the form of a table under the heading "Truth in
  Taxation Summary."
         (d)  The county assessor-collector shall post immediately
  below the table prescribed by Subsection (c) the following
  statement:
         "The county is providing this table of property tax rate
  information as a service to the residents of the county. Each
  individual taxing unit is responsible for calculating the property
  tax rates listed in this table pertaining to that taxing unit and
  providing that information to the county.
         "The adopted tax rate is the tax rate adopted by the governing
  body of a taxing unit.
         "The maintenance and operations rate is the component of the
  adopted tax rate of a taxing unit that will impose the amount of
  taxes needed to fund maintenance and operation expenditures of the
  unit for the following year.
         "The debt rate is the component of the adopted tax rate of a
  taxing unit that will impose the amount of taxes needed to fund the
  unit's debt service for the following year.
         "The effective tax rate is the tax rate that would generate
  the same amount of revenue in the current tax year as was generated
  by a taxing unit's adopted tax rate in the preceding tax year from
  property that is taxable in both the current tax year and the
  preceding tax year.
         "The effective maintenance and operations rate is the tax
  rate that would generate the same amount of revenue for maintenance
  and operations in the current tax year as was generated by a taxing
  unit's maintenance and operations rate in the preceding tax year
  from property that is taxable in both the current tax year and the
  preceding tax year.
         "The rollback tax rate is the highest tax rate a taxing unit
  may adopt before requiring voter approval at an election. In the
  case of a taxing unit other than a school district, the voters by
  petition may require that a rollback election be held if the unit
  adopts a tax rate in excess of the unit's rollback tax rate. In the
  case of a school district, an election will automatically be held if
  the district wishes to adopt a tax rate in excess of the district's
  rollback tax rate."
         (e)  The comptroller by rule shall prescribe the manner in
  which the information described by this section is required to be
  presented.
         SECTION 2.  This Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2338 was passed by the House on May
  13, 2011, by the following vote:  Yeas 144, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 2338 was passed by the Senate on May
  25, 2011, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor