Bill Text: TX SB1412 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to an additional ad valorem road tax for the maintenance of county roads.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2021-04-26 - Left pending in committee [SB1412 Detail]

Download: Texas-2021-SB1412-Introduced.html
  87R9872 JTS-D
 
  By: Paxton S.B. No. 1412
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an additional ad valorem road tax for the maintenance of
  county roads.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 256.052(b), (c), and (h),
  Transportation Code, are amended to read as follows:
         (b)  The [On a petition signed by a majority of the
  registered voters of a political subdivision or other specified
  portion of a county, the] commissioners court of a [the] county by
  order:
               (1)  may declare a political subdivision or other
  specified portion of the county, the territory of which must be
  defined by metes and bounds in the order, as a defined district for
  the purposes of the tax; and
               (2)  shall declare a [the] political subdivision or
  other specified portion of the county to be a defined district for
  the purposes of the tax on receipt of a petition for that
  declaration that:
                     (A)  is signed by a majority of the registered
  voters of the specified portion of the county; and
                     (B)  defines [and shall record the order in the
  court's minutes. The petition must define] by metes and bounds the
  territory requested to be included in the proposed defined
  district.
         (c)  The commissioners court:
               (1)  may order an election to adopt the tax; and
               (2)  shall order an election to adopt the tax if it
  receives a petition requesting the election that is signed by:
                     (A) [(1)]  at least 200 registered voters of the
  county, if the petition requests an election to approve a tax for
  the county; [or]
                     (B) [(2)]  at least 50 registered voters of the
  political subdivision [or defined district], if the petition
  requests an election to approve a tax for a political subdivision;
  or
                     (C)  a majority of the registered voters of the
  defined district, if the petition requests an election to approve a
  tax for a defined district.
         (h)  The commissioners court may not order an election or
  grant a [A] petition calling for an election to adopt a tax under
  this section [may not be granted] on or before the first anniversary
  of the date of an election held under this section at which the
  voters do not approve the adoption of the tax.
         SECTION 2.  Section 256.053, Transportation Code, is amended
  to read as follows:
         Sec. 256.053.  REPEAL OF SPECIAL ROAD TAX. (a) The
  commissioners court of a county:
               (1)  may order and conduct an election in the
  applicable area on the question of whether to repeal a tax adopted
  under Section 256.052;
               (2)  shall order an election in the applicable area to
  repeal a tax adopted under Section 256.052 if the commissioners
  court receives a petition signed by the applicable number of
  registered voters under Section 256.052(c);
               (3)  may repeal a tax adopted under Section 256.052 if
  the commissioners court determines that the tax is no longer
  needed; and
               (4)  shall repeal a tax adopted under Section 256.052
  if the repeal is approved by a majority of the registered voters
  voting at an election under Subdivision (1) or (2) [may order and
  conduct an election to repeal a tax adopted under Section 256.052 in
  the manner provided for an election to adopt the tax].
         (b)  The commissioners court may not repeal a tax or order [A
  petition requesting] an election to repeal a [the] tax [may not be
  granted] on or before the second anniversary of the date of the
  election at which the tax is adopted.
         (c)  The commissioners court may order [grant a petition
  calling for] an election to repeal a [the] tax only if satisfactory
  proof is presented to the court that:
               (1)  there is great dissatisfaction with the tax; and
               (2)  it is probable that a majority of the residents of
  the county, political subdivision, or defined district who are
  qualified to vote for the tax would vote for repeal of the tax.
         (d)  If a tax under Section 256.052 is repealed under this
  section, the commissioners court shall, as applicable:
               (1)  refund to the taxpayers a pro rata share of
  unobligated tax revenue remaining at the time of the repeal; or
               (2)  continue to impose the tax only until the amount
  collected is sufficient to pay any debt to which the tax is
  obligated at the time of the repeal.
         SECTION 3.  This Act takes effect September 1, 2021.
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