TITLE: Relating to the approval by commissioners courts of the annual budget of emergency services districts.

SUMMARY: Relating to the approval by commissioners courts of the annual budget of emergency services districts.

FULL TEXT:
AN ACT relating to the approval by commissioners courts of the annual budget of emergency services districts. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter E, Chapter 775, Health and Safety Code, is amended by adding Section 775.0737 to read as follows: Sec. 775.0737. BUDGET APPROVAL REQUIRED. (a) This section does not apply to a district described by Section 775.302(a). (b) The commissioners court of a county in which a district is located shall adopt a schedule for the district to submit to the county for final approval the district's annual budget, tax rate calculations and notices, and recommended tax rate. (c) The schedule must take into account requirements of this chapter, Chapter 26, Tax Code, and Section 21, Article VIII, Texas Constitution, applicable to adopting a district tax rate, and must provide a reasonable amount of time for the commissioners court to review the submissions required by Subsection (d). If the district is located wholly or partly in more than one county, the county commissioners court of each county in which the district is located shall coordinate to develop the schedule jointly. (d) In accordance with the schedule adopted under this section, the board shall submit to each commissioners court of a county in which the district is located the district's annual budget, tax rate calculations and notices, and recommended tax rate. (e) If a commissioners court does not approve or deny a budget submitted under this section before the 31st day after the date the budget is submitted, the commissioners court is considered to have approved the budget. (f) If a commissioners court does not approve or deny a tax rate recommended under this section before the 31st day after the date the recommended tax rate is submitted, the commissioners court is considered to have approved the recommended tax rate. (g) If a commissioners court denies the annual budget submitted under Subsection (d), the district may not make expenditures under that budget except for an obligation incurred before the beginning of the fiscal year for which the budget was submitted. (h) If a commissioners court denies the tax rate submitted under Subsection (d), the district may not impose the tax at a rate greater than that imposed in the fiscal year preceding the one for which the tax rate was submitted. SECTION 2. This Act takes effect September 1, 2021.