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S.B. No. 1024 Chapter 777 1 AN ACT 2 relating to authority of a school district to mail a tax bill with 3 an adopted rate that is higher than the district's rollback tax rate 4 before the date of a rollback election. 5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 6 SECTION 1. Section 26.08, Tax Code, is amended by adding 7 Subsections (d-l) and (d-2) to read as follows: 8 (d-l) If, after tax bills for the school district have been 9 mailed, a proposition to approve the school district's adopted tax 10 rate is not approved by the voters of the district at an election 11 held under this section, on subsequent adoption of a new tax rate by 12 the governing body of the district, the assessor for the school 13 shall prepare and mail corrected tax bills. The assessor shall 14 include with each bill a brief explanation of the reason for and 15 effect of the corrected bill. The date on which the taxes become 16 delinquent for the year is extended by a number of days equal to the 17 number of days between the date the first tax bills were sent and 18 the date the corrected tax bills were sent. 19 (d-2) If a property owner pays taxes calculated using the 20 originally adopted tax rate of the school district and the 21 proposition to approve the adopted tax rate is not approved by 22 voters, the school district shall refund the difference between the 23 amount of taxes paid and the amount due under the subsequently 24 adopted rate if the difference between the amount of taxes paid and