Bill Text: TX SB324 | 2017-2018 | 85th Legislature | Introduced

Texas Senate Bill 324 (Prior Session Legislation)

Introduced

Bill Title: Relating to the authority of the Travis County Municipal Utility District No. 3 to enter into certain agreements relating to the ad valorem taxation of certain property located in the district.

Sponsorship: Partisan Bill (Republican 1)

Status: (N/A - Dead) 2017-05-08 - Left pending in committee [SB324 Detail]

Download: Texas-2017-SB324-Introduced.html

	85R21718 DMS-F

	By: Buckingham	S.B. No. 324



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