conflict with the City's charter.
Article VIII, section l-b(h) provides that upon receipt of a proper voter petition, the governing body of a municipality shall order an election concerning adoption ofthe tax freeze. TEX. CONST.art. VIII, $ l-b(h).6 The provision does not address the timing of such elections, and is also silent about calling an election on a tax freeze proposition that has previously been submitted for an election and defeated. Id. Section 11.261 of the Tax Code provides generally for implementing a
5Compnre Tex. Att'y Gen. op. No. GA-0025(2003)(detemining that stahmry runoffrequirementsand a municipalinstant-runoffprovisionirreconcilablyconflict),with Op. Tex. Sec'y StateNo. JH-I (1991)at 2 (home-rule city may require,by charteror ordinancepursuantto charter,that write-incandidatesfile a declarationof write-in candidacy,because"[h]omerule citiesare givenbroadauthorityunderarticleXI, section5, of the TexasConstitution to adopta charterand enactordinancespursuantto that charter. The only limitationunderthe constitutionis that the charteror ordinancesbe consistentwiththe constitutionor the generallawsof the state.").
6ArticleVIII, sectionl-b(h) provides:
The governingbodyof a county,a city or town,or ajuniorcollegedistrictby officialaction may providethat if a personwho is disabledor is sixty-five(65) years of age or older receivesa residencehomesteadexemptionprescribedm authorizedby this section, the total amountof ad valoremtaxesimposedon thathomesteadby thecounty,thecityOItom, or thejunior collegedistrict maynot be increasedwhileit remainsthe residencehomesteadof thatpersonor thatperson'sspouse whois disabledor sixty-five(65)yearsof ageor olderandreceivesa residencehomesteadexemption on the homestead. As an alternative,cmreceiptof a petitionsignedby five percent(5%) of the registeredvotersof the county,the city or town,or thejunior collegedistrict,the governingbody of the county,the cityortom, or thejunior collegedistrictshallcallanelectionto determineby majority vote whetherto establisha tax limitationprovidedby this subsection.If a county,a city or town,or a junior collegedistrictestablishesa tax limitationprovidedby this subsectionand a disabledperscm or a personsixty-five(65)yearsof age01olderdiesin a yearin whichthe personreceiveda residence homesteadexemption,the totalamountof ad valoremtaxesimposedon the homesteadby the county, the city or town, or the junior collegedistrictmaynot be increasedwhile it remainsthe residence homesteadof thatperson'ssurvivingspcmseif the spouseis fifty-five(55)yearsof age or olderat the time of the person'sdeath,subjectto any exceptionsprovidedby generallaw. The legislature,by generallaw,mayprovidefor thetransferof all 01a proportionateamountof a tax limitationprovided by this subsectionfor a personwho qualitiesfor the limitationand establishesa differentresidence homesteadwithinthe samecounty,within the samecity or town,or withinthe samejunior college district. A county,a cityor town,or ajunior collegedistrictthatestablishesa tax limitationunderthis subsectionmustcomplywitha lawprovidingfor the transferof the limitation,evenif the legislature enacts the law subsequentto the county's,the city's or town's,or the junior college district's establishmentof thelimitation.Taxesotherwiselimitedbya county,a cityor town,or a juniorcollege districtunderthis subsectionmaybe increasedto the extentthe valueof the homesteadis increased by improvementsotherthanrepairsandotherthanimprovements madeto complywithgovernmental requirementsand except as may be consistentwith the transfer of a tax limitationunder a law authorizedby this subsection.The governingbody of a county,a city or town,or a junior college districtmaynot repealor rescinda tax limitationestablishedunderthis subsection.
TEX.CONST.art. VIII, 5 l-b(h). The Honorable Stephen E. Ogden - Page 4 (GA-0269)
tax limitation that has been adopted under the amendment. TEX.TAXCODEANN. 4 11.261 (Vernon Supp. 2004-05). It is likewise silent about the timing for calling an election. Compare with id. $5 6.26(e) (Vernon 2003) (providing for an election on whether to consolidate tax assessing and collecting functions within certain period following a voter petition); 26.08(b) (providing for a rollback election on tax rates within certain period following a voter petition); 26.085(d) (providing for an election on dedication of funds to a college district within a