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Texas Tax Code - TAX § 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) In this section, “indigent defense compensation expenditures” for a tax year means the difference between:

(1) the amount paid by a county in the period beginning on July 1 of the tax year preceding the tax year for which the tax is adopted and ending on June 30 of the tax year for which the tax is adopted to:

(A) provide appointed counsel for indigent individuals in criminal or civil proceedings in accordance with the schedule of fees adopted under Article 26.05, Code of Criminal Procedure; and

(B) fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure; and

(2) the amount of any state grants received by the county during that period for those purposes.

(b) If a county's indigent defense compensation expenditures exceed the amount of those expenditures for the preceding tax year, the no-new-revenue maintenance and operations rate for the county is increased by the lesser of the rates computed according to the following formulas:

(Current Tax Year's Indigent Defense Compensation Expenditures--Preceding Tax Year's Indigent Defense Compensation Expenditures) / (Current Total Value--New Property Value)

or

(Preceding Tax Year's Indigent Defense Compensation Expenditures x 0.05) / (Current Total Value--New Property Value)

(c) The county shall include a notice of the increase in the no-new-revenue maintenance and operations rate provided by this section, including a description and the amount of indigent defense compensation expenditures, in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-26-0442/

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