Bill Text: TX SB509 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the establishment by school districts of a school security district; authorizing school district taxes for crime prevention measures.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-04-04 - Left pending in subcommittee [SB509 Detail]
Download: Texas-2013-SB509-Introduced.html
83R8080 KKA-D | ||
By: Williams, Whitmire | S.B. No. 509 |
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relating to the establishment by school districts of a school | ||
security district; authorizing school district taxes for crime | ||
prevention measures. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle G, Title 2, Education Code, is amended | ||
by adding Chapter 37A to read as follows: | ||
CHAPTER 37A. SCHOOL SECURITY DISTRICT | ||
SUBCHAPTER A. CREATION OF DISTRICT; GOVERNANCE; TAXING AUTHORITY | ||
Sec. 37A.001. CREATION OF DISTRICT. (a) Subject to voter | ||
approval, the board of trustees of a school district may create a | ||
school security district with the authority to impose taxes in | ||
accordance with this chapter for the purpose of providing crime | ||
prevention measures. | ||
(b) The boundaries of a school security district must be | ||
coextensive with the boundaries of the school district. | ||
Sec. 37A.002. PUBLIC HEARING ON CREATION OF DISTRICT. (a) | ||
A school district that proposes to create a school security | ||
district must conduct a public hearing at which the details of the | ||
proposal are discussed before an authorization election under | ||
Section 37A.003 may be ordered. | ||
(b) The school district shall give reasonable notice of the | ||
hearing to residents of the school district by posting notice on the | ||
school district Internet website, by publishing notice in a | ||
newspaper of general circulation in the school district, and by | ||
other appropriate methods if necessary to provide effective notice. | ||
The notice must include: | ||
(1) a description of the purpose of the school | ||
security district, including the types of crime prevention measures | ||
sought to be provided; | ||
(2) an estimate of the costs of providing the types of | ||
crime prevention measures identified under Subdivision (1); and | ||
(3) a statement regarding: | ||
(A) whether the board of trustees proposes to | ||
seek voter approval of a sales and use tax, a school security ad | ||
valorem tax, or both; | ||
(B) the anticipated rate of each proposed tax; | ||
and | ||
(C) the estimated revenue for each of the | ||
following five fiscal years that would result from each proposed | ||
tax at the anticipated rate. | ||
Sec. 37A.003. AUTHORIZATION ELECTION. (a) A school | ||
security district may be created and a sales and use tax, a school | ||
security ad valorem tax, or both, as determined by the board of | ||
trustees, imposed only if the creation and each applicable tax are | ||
approved by a majority of the qualified voters of the school | ||
district voting at an election held for that purpose. | ||
(b) An order of the board of trustees calling an election | ||
must state: | ||
(1) the nature of the election, including the | ||
proposition that is to appear on the ballot; | ||
(2) the date of the election; | ||
(3) the hours during which the polls will be open; | ||
(4) the location of the polling places; | ||
(5) in summary form, the proposed crime prevention | ||
measures to be provided by the school security district and the | ||
budget for providing those measures; and | ||
(6) the proposed rate of the sales and use tax, if | ||
applicable, and the proposed rate of the school security ad valorem | ||
tax, if applicable, to be imposed by the school district to fund the | ||
crime prevention measures. | ||
(c) The ballot for an election to create a school security | ||
district shall be printed to permit voting for or against the | ||
proposition: "The creation of the __________ (name of school | ||
district) School Security District dedicated to crime prevention | ||
measures and the adoption of a proposed sales and use tax at a rate | ||
of _____ (rate specified in the election order, if applicable) and a | ||
proposed school security ad valorem tax at a rate of _____ (rate | ||
specified in the election order, if applicable)." | ||
(d) The board of trustees shall meet after the election and | ||
canvass the returns of the election. If a majority of the votes | ||
cast favor the creation of the school security district and the | ||
imposition of the proposed tax or taxes, the board of trustees | ||
shall: | ||
(1) issue an order declaring the school security | ||
district created and the tax or taxes authorized; | ||
(2) notify the comptroller regarding the results of | ||
the election if the election authorized a sales and use tax; and | ||
(3) notify the tax assessor and collector for the | ||
school district if the election authorized a school security ad | ||
valorem tax. | ||
Sec. 37A.004. GOVERNING BODY. (a) The board of trustees of | ||
the school district that creates a school security district serves | ||
as the governing body of the school security district. | ||
(b) In acting as the governing body of the school security | ||
district, the board of trustees may exercise any power the board may | ||
exercise in governing the school district, including employing and | ||
commissioning officers under Section 37.081. | ||
Sec. 37A.005. SALES AND USE TAX. (a) The rate of a sales | ||
and use tax proposed under this chapter must be expressed in | ||
increments of one-eighth of one percent, with a minimum proposed | ||
rate of one-eighth of one percent and a maximum proposed rate that | ||
the board of trustees determines is appropriate and would not | ||
result in a combined rate that exceeds the maximum combined rate | ||
prescribed by Section 321.101(f), Tax Code. | ||
(b) A school district that obtains voter approval of the | ||
imposition of a sales and use tax in an election held under Section | ||
37A.003 may impose the tax at the rate specified in the ballot | ||
proposition. | ||
(c) Except as otherwise provided by this chapter, Chapter | ||
321, Tax Code, applies to a sales and use tax authorized by this | ||
chapter in the same manner as that chapter applies to the tax | ||
authorized by that chapter. | ||
(d) Section 321.506, Tax Code, does not apply to a sales and | ||
use tax authorized by this chapter. | ||
(e) The adoption of a sales and use tax authorized by this | ||
chapter takes effect on the first day of the first calendar quarter | ||
that occurs after the first complete calendar quarter that occurs | ||
after the date the comptroller receives notice of the results of the | ||
election. | ||
(f) If the comptroller determines that an effective date | ||
provided by Subsection (e) will occur before the comptroller can | ||
reasonably take the action required to begin collecting the tax, | ||
the effective date may be extended by the comptroller until the | ||
first day of the next succeeding calendar quarter. | ||
(g) Revenue from a sales and use tax imposed under this | ||
chapter may be used only to provide crime prevention measures in the | ||
school security district. | ||
Sec. 37A.006. SCHOOL SECURITY AD VALOREM TAX. (a) A school | ||
district that obtains voter approval of the imposition of a school | ||
security ad valorem tax in an election held under Section 37A.003 | ||
may impose the tax at the rate specified in the ballot proposition. | ||
(b) The adoption of a school security ad valorem tax takes | ||
effect on January 1 following the date of the election at which the | ||
tax was authorized. | ||
(c) Revenue from the school security ad valorem tax may be | ||
used only to provide crime prevention measures in the school | ||
security district. | ||
SUBCHAPTER B. REFERENDUM ON CONTINUATION OR DISSOLUTION OF | ||
DISTRICT | ||
Sec. 37A.201. REFERENDUM AUTHORIZED. (a) The board of | ||
trustees of a school district that has created a school security | ||
district may hold a referendum on the question of whether to: | ||
(1) continue the school security district for a period | ||
of five years; or | ||
(2) dissolve the school security district. | ||
(b) The board of trustees may order a referendum authorized | ||
by this section on its own motion by a majority vote of its members. | ||
(c) The board of trustees shall order a referendum | ||
authorized by this section on presentation of a petition that | ||
requests continuation or dissolution of the school security | ||
district and complies with the requirements of this subchapter. | ||
(d) For a continuation referendum, the ballot shall be | ||
printed to permit voting for or against the proposition: "Whether | ||
the __________ (name of the school district that created the | ||
district) School Security District and the school security sales | ||
and use tax and ad valorem tax (as applicable) should be continued | ||
for a period of five years." | ||
(e) For a dissolution referendum, the ballot shall be | ||
printed to permit voting for or against the proposition: "Whether | ||
the __________ (name of the school district that created the | ||
district) School Security District should be dissolved and the | ||
school security sales and use tax and ad valorem tax (as applicable) | ||
should be abolished." | ||
Sec. 37A.202. APPLICATION FOR PETITION. (a) On written | ||
application of 10 or more registered voters of the school district, | ||
the secretary of the school district that created the school | ||
security district shall issue to the applicants a petition to be | ||
circulated among registered voters for their signatures. | ||
(b) To be valid, an application for a petition to continue | ||
the school security district must contain: | ||
(1) the following heading: "Application for a | ||
Petition for a Local Option Referendum to Continue the School | ||
Security District and to Continue the School Security Sales and Use | ||
Tax and Ad Valorem Tax (as applicable)"; | ||
(2) the following statement of the issue to be voted | ||
on: "Whether the __________ (name of the school district that | ||
created the district) School Security District and the school | ||
security sales and use tax and ad valorem tax (as applicable) should | ||
be continued for a period of five years"; | ||
(3) the following statement immediately above the | ||
signatures of the applicants: "It is the purpose and intent of the | ||
applicants whose signatures appear below that the school security | ||
district and the school security sales and use tax and ad valorem | ||
tax (as applicable) in __________ (name of the school district that | ||
created the school security district) be continued for a period of | ||
five years"; and | ||
(4) the printed name, signature, residence address, | ||
and voter registration certificate number or date of birth of each | ||
applicant. | ||
(c) To be valid, an application for a petition to dissolve | ||
the school security district must contain: | ||
(1) the following heading: "Application for a | ||
Petition for a Local Option Referendum to Dissolve the School | ||
Security District and to Abolish the School Security Sales and Use | ||
Tax and Ad Valorem Tax (as applicable)"; | ||
(2) the following statement of the issue to be voted | ||
on: "Whether the __________ (name of the school district that | ||
created the district) School Security District should be dissolved | ||
and the school security sales and use tax and ad valorem tax (as | ||
applicable) should be abolished"; | ||
(3) the following statement immediately above the | ||
signatures of the applicants: "It is the purpose and intent of the | ||
applicants whose signatures appear below that the school security | ||
district be dissolved and the school security sales and use tax and | ||
ad valorem tax (as applicable) in __________ (name of the school | ||
district that created the school security district) be abolished"; | ||
and | ||
(4) the printed name, signature, residence address, | ||
and voter registration certificate number or date of birth of each | ||
applicant. | ||
Sec. 37A.203. PETITION. (a) To be valid, a petition for a | ||
referendum to continue the school security district must contain: | ||
(1) the following heading: "Petition for a Local | ||
Option Referendum to Continue the ____________ (name of the school | ||
district that created the school security district) School Security | ||
District and to Continue the School Security Sales and Use Tax and | ||
Ad Valorem Tax (as applicable)"; | ||
(2) a statement of the issue to be voted on in the same | ||
words used in the application; | ||
(3) the following statement immediately above the | ||
signatures of the petitioners: "It is the purpose and intent of the | ||
petitioners whose signatures appear below that the school security | ||
district and the school security sales and use tax and ad valorem | ||
tax (as applicable) in __________ (name of the school district that | ||
created the school security district) be continued for a period of | ||
five years"; | ||
(4) lines and spaces for the names, signatures, | ||
residence addresses, and voter registration certificate numbers or | ||
dates of birth of the petitioners; and | ||
(5) the date of issuance, the serial number, and the | ||
seal of the secretary of the school district on each page. | ||
(b) To be valid, a petition for a referendum to dissolve the | ||
school security district must contain: | ||
(1) the following heading: "Petition for a Local | ||
Option Referendum to Dissolve the __________ (name of the school | ||
district that created the district) School Security District and to | ||
Abolish the School Security Sales and Use Tax and Ad Valorem Tax (as | ||
applicable)"; | ||
(2) a statement of the issue to be voted on in the same | ||
words used in the application; | ||
(3) the following statement immediately above the | ||
signatures of the petitioners: "It is the purpose and intent of the | ||
petitioners whose signatures appear below that the school security | ||
district be dissolved and the school security sales and use tax and | ||
ad valorem tax (as applicable) in ____________ (name of the school | ||
district that created the school security district) be abolished"; | ||
(4) lines and spaces for the names, signatures, | ||
residence addresses, and voter registration certificate numbers or | ||
dates of birth of the petitioners; and | ||
(5) the date of issuance, the serial number, and the | ||
seal of the secretary of the school district on each page. | ||
Sec. 37A.204. COPIES OF APPLICATION AND PETITION. The | ||
secretary of the school district shall keep an application and a | ||
copy of the petition in the files of the secretary's office. The | ||
secretary shall issue to the applicants as many copies as they | ||
request. | ||
Sec. 37A.205. FILING OF PETITION. To form the basis for the | ||
ordering of a referendum, the petition must: | ||
(1) be filed with the secretary of the school district | ||
not later than the 60th day after the date of its issuance; and | ||
(2) contain at least a number of signatures of | ||
registered voters of the school district equal to 50 percent of the | ||
number of votes cast in the school district in the most recent | ||
election at which the school security district was created or | ||
continued. | ||
Sec. 37A.206. REVIEW BY SECRETARY. (a) The secretary of | ||
the school district shall, on the request of any person, check each | ||
name on a petition to determine whether the signer is a registered | ||
voter of the school district. A person requesting verification by | ||
the secretary shall pay the secretary a sum equal to 20 cents for | ||
each name before the verification begins. | ||
(b) The secretary may not count a signature if the secretary | ||
has a reason to believe that: | ||
(1) it is not the actual signature of the purported | ||
signer; | ||
(2) it is a duplication either of a name or of | ||
handwriting used in any other signature on the petition; or | ||
(3) the residence address of the signer is not | ||
correct. | ||
Sec. 37A.207. CERTIFICATION. Not later than the 40th day | ||
after the date a petition is filed, excluding Saturdays, Sundays, | ||
and legal holidays, the secretary of the school district shall | ||
certify to the board of trustees the number of registered voters | ||
signing the petition. | ||
Sec. 37A.208. ELECTION ORDER. (a) The board of trustees | ||
shall record on its minutes the date the petition is filed and the | ||
date it is certified by the secretary. | ||
(b) If the petition contains the required number of | ||
signatures and is in proper order, the board of trustees shall, at | ||
its next regular session after the certification by the secretary, | ||
order a referendum to be held at the regular polling place in each | ||
election precinct in the school district on the next permissible | ||
uniform election date authorized by Section 41.001(a), Election | ||
Code. | ||
(c) The board of trustees shall state in the order the | ||
proposition to be voted on in the referendum. The order is prima | ||
facie evidence of compliance with all provisions necessary to give | ||
it validity. | ||
Sec. 37A.209. RESULTS OF REFERENDUM. If less than a | ||
majority of the votes cast in a continuation referendum are for the | ||
continuation of a school security district or if a majority of the | ||
votes cast in a dissolution referendum are for dissolution of the | ||
school security district: | ||
(1) the board of trustees shall certify that fact to | ||
the secretary of state; and | ||
(2) the school security district is dissolved and | ||
ceases to operate on the earlier of: | ||
(A) the last day of the school security | ||
district's fiscal year; or | ||
(B) the 180th day after the date that the | ||
continuation or dissolution referendum is held. | ||
Sec. 37A.210. EFFECTIVE DATE OF TAX CHANGES. (a) If less | ||
than a majority of the votes cast in a continuation referendum are | ||
for the continuation of the school security district or if a | ||
majority of the votes cast in a dissolution referendum are for | ||
dissolution of the school security district, the board of trustees | ||
shall notify the comptroller, if the school district imposes a | ||
school security sales and use tax, and the tax assessor and | ||
collector for the school district, if the school district imposes a | ||
school security ad valorem tax, in writing of the results of the | ||
referendum. | ||
(b) If the district is to be dissolved as a result of the | ||
referendum: | ||
(1) the abolition of the school security sales and use | ||
tax, if applicable, takes effect on the first day of the first | ||
calendar quarter that occurs after the expiration of the first | ||
complete calendar quarter that occurs after the comptroller | ||
receives a notice of the results of the continuation or dissolution | ||
referendum; and | ||
(2) the abolition of the school security ad valorem | ||
tax takes effect beginning January 1 following the date of the | ||
election resulting in the abolition of the tax. | ||
(c) If the comptroller determines that an effective date | ||
provided by Subsection (b)(1) will occur before the comptroller can | ||
reasonably take the action required to implement abolition of the | ||
school security sales and use tax, the comptroller may extend the | ||
effective date until the final day of the succeeding calendar | ||
quarter. | ||
SUBCHAPTER C. DISTRICT DISSOLUTION | ||
Sec. 37A.301. DISSOLUTION OF SCHOOL SECURITY DISTRICT. (a) | ||
A school security district is dissolved on the first uniform | ||
election date that occurs after the fifth anniversary of the date | ||
that the school district began to impose taxes for school security | ||
district purposes if the school district has not held a | ||
continuation or dissolution referendum. | ||
(b) A school security district is dissolved on the first | ||
uniform election date that occurs after the fifth anniversary of | ||
the date of the most recent continuation or dissolution referendum. | ||
(c) Subsection (b) does not apply to a school security | ||
district that is continued under Section 37A.201, and that district | ||
is dissolved at the end of the period for which it was continued. | ||
(d) On the date a school security district is dissolved, the | ||
school security district shall transfer all funds to the school | ||
district that created the district. The transferred funds may be | ||
used by the school district only for crime prevention measures. | ||
(e) After the date a school security district is dissolved, | ||
the school district that created the school security district may | ||
not impose taxes authorized by this chapter. | ||
SECTION 2. Section 26.08, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) The rate of a school security ad valorem tax imposed | ||
by a school district in accordance with Chapter 37A, Education | ||
Code, is not included in the district's tax rate for purposes of | ||
Subsection (a). | ||
SECTION 3. This Act takes effect on the date on which the | ||
constitutional amendment proposed by __.J.R. No. ___, 83rd | ||
Legislature, Regular Session, 2013, takes effect. If that | ||
amendment is not approved by the voters, this Act has no effect. |