Opinion No.

Honorable Gib Lewis Speaker Texas House of Representatives P.O. Box 2910 Austin, Texas 78769

Re: Whether section 26.08 of the Tax Code, which permits a tax rate roll-back election to limit school taxes, is unconstitutional (RQ-1286)

Dear Speaker Lewis:

Section 26.08 of the Tax Code provides that if the governing body of a school district adopts a tax rate that exceeds the so-called "effective tax rate" calculated pursuant to either section 26.04 or section 26.042 of the Tax Code by more than eight percent, the qualified voters of the taxing unit by petition may require that an election be held…