Providing for optional property tax elimination; and, in collection of delinquent taxes, further providing for definitions and providing for primary residence.
In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
Further providing for title of act; providing for local taxes in cities of the first class, for prohibition of tax on certain individuals and for reimbursement of taxes; and making repeals.
In local taxes, further providing for delegation of taxing powers and restrictions thereon, for payroll tax and for limitations on rates of specific taxes and providing for expiration of business gross receipts tax.
In taxation by school districts, further providing for definitions, providing for disposition of data center property tax revenue and further providing for school district tax notices.
Relating to the authority of the Harris County Municipal Utility District No. 405 to exclude territory; validating and confirming all previous acts of the district.