Texas Tax Code - Section 6.061. Changes In Method Of Financing
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§ 6.061. CHANGES IN METHOD OF FINANCING. (a) The board of
directors of an appraisal district, by resolution adopted and
delivered to each taxing unit participating in the district after
June 15 and before August 15, may prescribe a different method of
allocating the costs of operating the district unless the governing
body of any taxing unit that participates in the district adopts a
resolution opposing the different method, and files it with the
board of directors before September 1. If a board proposal is
rejected, the board shall notify, in writing, each taxing unit
participating in the district before September 15.
(b) The taxing units participating in an appraisal district
may adopt a different method of allocating the costs of operating
the district if the governing bodies of three-fourths of the taxing
units that are entitled to vote on the appointment of board members
adopt resolutions providing for the other method. However, a
change under this subsection is not valid if it requires any taxing
unit to pay a greater proportion of the appraisal district's costs
than the unit would pay under Section 6.06 of this code without the
consent of the governing body of that unit.
(c) An official copy of a resolution under this section must
be filed with the chief appraiser of the appraisal district after
April 30 and before May 15 or the resolution is ineffective.
(d) Before May 20, the chief appraiser shall determine
whether a sufficient number of eligible taxing units have filed
valid resolutions proposing a change in the allocation of district
costs for the change to take effect. Before May 25, the chief
appraiser shall notify each taxing unit participating in the
district of each change that is adopted.
(e) A change in allocation of district costs made as
provided by this section remains in effect until changed in a manner
provided by this section or rescinded by resolution of a majority of
the governing bodies that are entitled to vote on appointment of
board members under Section 6.03 of this code.
(f) Repealed by Acts 1993, 73rd Leg., ch. 347, § 4.13(2),
eff. May 31, 1993.
Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, § 19,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, § 3,
eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, § 17, eff. Aug.
26, 1991; Acts 1993, 73rd Leg., ch. 347, § 4.13(2), eff. May 31,
1993.
Section: 6.036 6.037 6.04 6.05 6.051 6.052 6.06 6.061 6.062 6.063 6.07 6.08 6.09 6.10 6.11
Last modified: August 10, 2007
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