GA-0373

Greg Abbott

Categories

Schools and School Districts , Special Districts and Authorities , Appraisal Districts , Taxes and Taxation - Political Subdivisions

Summary

Amendment of Tax Code section 31.05(a), prior to amendment an independent school district could not adopt an early payment discount when the district did not collect its own taxes and had contracted for the county appraisal district to collect school district taxes|Early payment discount, an independent school district may offer such a discount regardless of the entity that collects its taxes beginning with the 2005 tax year for some districts and the 2006 tax year for others

Opinion File

ga0373.pdf