S.B. No. 796

AN ACT
relating to split payments of ad valorem taxes for certain taxing
units.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.03, Tax Code, is amended by amending
Subsection (b) and adding Subsection (d) to read as follows:
(b) Except as provided by Subsection (d), the [The]
split-payment option, if adopted, applies to taxes for all units
for which the adopting taxing unit collects taxes.
(d) This subsection applies only to a taxing unit located in
a county having a population of 250,000 or more that borders a
county having a population of 3.3 million or more and the Gulf of
Mexico. The governing body of a taxing unit that has its taxes
collected by another taxing unit that has adopted the split-payment
option under Subsection (a) may provide, in the manner required by
law for official action by the body, that the split-payment option
does not apply to the taxing unit’s taxes collected by the other
taxing unit.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2007.

______________________________     ______________________________
President of the Senate                  Speaker of the House

I hereby certify that S.B. No. 796 passed the Senate on
April 19, 2007, by the following vote: Yeas 31, Nays 0; and that
the Senate concurred in House amendments on May 15, 2007, by the
following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate

I hereby certify that S.B. No. 796 passed the House, with
amendments, on May 7, 2007, by the following vote: Yeas 135,
Nays 0, one present not voting.

______________________________
Chief Clerk of the House

Approved:

______________________________
Date

______________________________
Governor