Summary

Tax Code subsection 6.06(j) requires that \\"payments made or due to be made by the taxing units\\" should be included in the excess-funds calculation and returned or credited back to the taxing units.|Tax Code section 6.06 permits amendments to the proposed budget of an appraisal district after the public hearing process and before final approval of the budget, and the fact that a particular line item is not \\"prepared in the proposed budget\\" by the deadline is not by itself fatal to the budget process.|Proposed salary increase that operates prospectively from the time of its proper authorization is likely not unconstitutional|An appraisal district\\'s participating taxing units may utilize Tax Code section 6.10 to disapprove the amendment of a budget by an appraisal district board.|An expenditure to which an appraisal district is bound is an expenditure that is obligated to be spent under Tax Code subsection 6.06(j).|obligated to be spent

Opinion File

ga1040.pdf