Texas Statutes
Chapter 26 - Assessment
Section 26.085. Election to Limit Dedication of School Funds to Junior College

Sec. 26.085. ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO JUNIOR COLLEGE. (a) If the percentage of the total tax levy of a school district dedicated by the governing body of the school district to a junior college district under Section 45.105(e), Education Code, exceeds the percentage of the total tax levy of the school district for the preceding year dedicated to the junior college district under that section, the qualified voters of the school district by petition may require that an election be held to determine whether to limit the percentage of the total tax levy dedicated to the junior college district to the same percentage as the percentage of the preceding year's total tax levy dedicated to the junior college district.
(b) A petition is valid only if:
(1) it states that it is intended to require an election on the question of limiting the amount of school district tax funds to be dedicated to the junior college district for the current year;
(2) it is signed by a number of registered voters of the school district equal to at least 10 percent of the number of registered voters of the school district according to the most recent official list of registered voters; and
(3) it is submitted to the governing body on or before the 90th day after the date on which the governing body made the dedication to the junior college district.
(c) Not later than the 20th day after the day a petition is submitted, the governing body shall determine whether the petition is valid and pass a resolution stating its finding. If the governing body fails to act within the time allowed, the petition is treated as if it had been found valid.
(d) If the governing body finds that the petition is valid (or fails to act within the time allowed), it shall order that an election be held in the school district on a date not less than 30 or more than 90 days after the last day on which it could have acted to approve or disapprove the petition. A state law requiring local elections to be held on a specified date does not apply to the election unless a specified date falls within the time permitted by this section. At the election, the ballots shall be prepared to permit voting for or against the proposition: "Limiting the portion of the (name of school district) tax levy dedicated to the (name of junior college district) for the current year to the same portion that was dedicated last year."
(e) If a majority of the qualified voters voting on the question in the election favor the proposition, the percentage of the total tax levy of the school district for the year to which the election applies dedicated to the junior college district is reduced to the same percentage of the total tax levy that was dedicated to the junior college district by the school district in the preceding year. If the proposition is approved by a majority of the qualified voters voting in an election to limit the dedication to the junior college district in a year following a year in which there was no dedication of local tax funds to the junior college district under Section 45.105(e), Education Code, the school district may not dedicate any local tax funds to the junior college district in the year to which the election applies. If the proposition is not approved by a majority of the qualified voters voting in the election, the percentage of the total tax levy dedicated to the junior college district is the percentage adopted by the governing body.
Added by Acts 1983, 68th Leg., p. 5374, ch. 987, Sec. 2, eff. June 19, 1983. Amended by Acts 1993, 73rd Leg., ch. 728, Sec. 86, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.78, eff. Sept. 1, 1997.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 26 - Assessment

Section 26.01. Submission of Rolls to Taxing Units

Section 26.012. Definitions

Section 26.013. Unused Increment Rate

Section 26.02. Assessment Ratios Prohibited

Section 26.03. Treatment of Captured Appraised Value and Tax Increment

Section 26.04. Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates

Section 26.041. Tax Rate of Unit Imposing Additional Sales and Use Tax

Section 26.042. Calculation and Adoption of Certain Tax Rates in Disaster Area

Section 26.043. Voter-Approval and No-New-Revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax

Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate

Section 26.0441. Tax Rate Adjustment for Indigent Health Care

Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures

Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures

Section 26.0444. Tax Rate Adjustment for Defunding Municipality

Section 26.045. Voter-Approval Tax Rate Relief for Pollution Control Requirements

Section 26.05. Tax Rate

Section 26.0501. Limitation on Tax Rate of Defunding Municipality

Section 26.052. Simplified Tax Rate Notice for Taxing Units With Low Tax Levies

Section 26.06. Notice, Hearing, and Vote on Tax Increase

Section 26.061. Notice of Meeting to Vote on Proposed Tax Rate That Does Not Exceed Lower of No-New-Revenue or Voter-Approval Tax Rate

Section 26.062. Additional Information to Be Included in Tax Rate Notice

Section 26.063. Alternate Provisions for Tax Rate Notice When De Minimis Rate Exceeds Voter-Approval Tax Rate

Section 26.065. Supplemental Notice of Hearing on Tax Rate Increase

Section 26.07. Automatic Election to Approve Tax Rate of Taxing Unit Other Than School District

Section 26.075. Petition Election to Reduce Tax Rate of Taxing Unit Other Than School District

Section 26.08. Automatic Election to Approve Tax Rate of School District

Section 26.081. Petition Signatures

Section 26.085. Election to Limit Dedication of School Funds to Junior College

Section 26.09. Calculation of Tax

Section 26.10. Prorating Taxes--Loss of Exemption

Section 26.11. Prorating Taxes--Acquisition by Government

Section 26.111. Prorating Taxes--Acquisition by Charitable Organization

Section 26.1115. Calculation of Taxes on Residence Homestead Generally

Section 26.112. Calculation of Taxes on Residence Homestead of Certain Persons

Section 26.1125. Calculation of Taxes on Residence Homestead of 100 Percent or Totally Disabled Veteran

Section 26.1127. Calculation of Taxes on Donated Residence Homestead of Disabled Veteran or Surviving Spouse of Disabled Veteran

Section 26.113. Prorating Taxes--Acquisition by Nonprofit Organization

Section 26.12. Units Created During Tax Year

Section 26.13. Taxing Unit Consolidation During Tax Year

Section 26.135. Tax Dates for Certain School Districts

Section 26.14. Annexation of Property During Tax Year

Section 26.15. Correction of Tax Roll

Section 26.151. Escrow Account for Property Taxes

Section 26.16. Posting of Tax-Related Information on County's Internet Website

Section 26.17. Database of Property-Tax-Related Information

Section 26.175. Property Tax Database Locator Website

Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website