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.

This Act takes effect January 1, 2024.

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President of the Senate

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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.

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Chief Clerk of the House

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.

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Secretary of the Senate

APPROVED:

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Date

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Governor