Texas Local Government Code 120.007 – Comptroller Investigation; Tax Rate Limitation
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(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 § 120.002(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.
Terms Used In Texas Local Government Code 120.007
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Justice: when applied to a magistrate, means justice of the peace. See Texas Government Code 312.011
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) Notwithstanding any other law, if the comptroller determines that a county implemented a proposed reduction or reallocation described by § 120.002(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 § 26.013, Tax Code, in a tax year the comptroller determines that a county implemented a proposed reduction or reallocation described by § 120.002(a) without the required voter approval, the difference between the actual tax rate and voter-approval tax rate is considered to be zero.