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Texas Tax Code - Section 26.044. Effective Tax Rate To Pay For State Criminal Justice Mandate

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 26.044. Effective Tax Rate To Pay For State Criminal Justice Mandate

§ 26.044.  EFFECTIVE TAX RATE TO PAY FOR STATE CRIMINAL 
JUSTICE MANDATE.  (a)  The first time that a county adopts a tax 
rate after September 1, 1991, in which the state criminal justice 
mandate applies to the county, the effective maintenance and 
operation rate for the county is increased by the rate calculated 
according to the following formula:
 
      (State Criminal Justice Mandate)        

(Current Total Value - New Property Value)
	(b)  In the second and subsequent years that a county adopts 
a tax rate, if the amount spent by the county for the state criminal 
justice mandate increased over the previous year, the effective 
maintenance and operation rate for the county is increased by the 
rate calculated according to the following formula:

(This Year's State Criminal Justice Mandate - Previous Year's State
 
                 Criminal Justice Mandate)                     

(Current Total Value - New Property Value)
	(c)  The county shall include a notice of the increase in the 
effective maintenance and operation rate provided by this section, 
including a description and amount of the state criminal justice 
mandate, in the information published under Section 26.04(e) and 
Section 26.06(b) of this code.
	(d)  In this section, "state criminal justice mandate" means 
the amount spent by the county in the previous 12 months providing 
for the maintenance and operation cost of keeping inmates in 
county-paid facilities after they have been sentenced to the 
institutional division of the Texas Department of Criminal Justice 
as certified by the county auditor based on information provided by 
the county sheriff, minus the amount received from state revenue 
for reimbursement of such costs.

Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 10, § 11.10, eff. 
Aug. 29, 1991.

Last modified: August 11, 2007