TITLE: Relating to the procedure by which a taxing unit is required to provide public notice of certain ad valorem tax-related information.

SUMMARY: Relating to the procedure by which a taxing unit is required to provide public notice of certain ad valorem tax-related information.

FULL TEXT:
AN ACT relating to the procedure by which a taxing unit is required to provide public notice of certain ad valorem tax-related information. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 26.04, Tax Code, is amended by adding Subsection (e-6) to read as follows: (e-6) The designated officer or employee of a taxing unit required to post information on the home page of the taxing unit's Internet website under Subsection (e) shall publish a summary of that information and the uniform resource locator (URL) address of the location where that information is posted in a newspaper of general circulation in each county in which the taxing unit is located. This subsection does not apply to a taxing unit if: (1) the taxing unit is located wholly or partly in a county with a population of one million or more; or (2) no part of the taxing unit is located in a county in which a newspaper of general circulation is published. SECTION 2. The change in law made by this Act applies only to an ad valorem tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect September 1, 2024.