Tex.
Local Gov't Code Section 120.007
Comptroller Investigation; Tax Rate Limitation
(a)
On request by the criminal justice division of the office of the governor, the comptroller shall determine whether a county has implemented a proposed reduction or reallocation described by Section 120.002 (Election Required)(a) without the required voter approval. The comptroller shall issue a written determination to the governor, lieutenant governor, speaker of the house of representatives, and governing body of the county.(b)
The comptroller may require a county to submit information for the current or preceding fiscal year to assist the comptroller’s investigation under this section.(c)
Notwithstanding any other law, if the comptroller determines that a county implemented a proposed reduction or reallocation described by Section 120.002 (Election Required)(a) without the required voter approval, the county may not adopt an ad valorem tax rate that exceeds the county’s no-new-revenue tax rate until the earlier of:(1)
the date the comptroller issues a written determination that the county has, as applicable:(A)
reversed each funding reduction, adjusted for inflation, and personnel reduction that was a subject of the determination; or(B)
restored all reallocated funding and resources that were subjects of the determination to the original law enforcement agency; or(2)
the date on which each reduction and reallocation that was a subject of the determination has been approved in an election held in accordance with this chapter.(d)
For purposes of making the calculation required under Section 26.013 (Unused Increment Rate), Tax Code, in a tax year the comptroller determines that a county implemented a proposed reduction or reallocation described by Section 120.002 (Election Required)(a) without the required voter approval, the difference between the actual tax rate and voter-approval tax rate is considered to be zero.
Source:
Section 120.007 — Comptroller Investigation; Tax Rate Limitation, https://statutes.capitol.texas.gov/Docs/LG/htm/LG.120.htm#120.007 (accessed May 11, 2024).
