Sec. 1.045.  REFERENCE TO CERTAIN TERMS IN LAW.  Unless the context indicates otherwise:
(1)  a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26;
(2)  a reference in law to a taxing unit's effective tax rate is a reference to the taxing unit's no-new-revenue tax rate, as defined by Chapter 26; and
(3)  a reference in law to a taxing unit's rollback tax rate is a reference to the taxing unit's voter-approval tax rate, as defined by Chapter 26.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 2, eff. January 1, 2020.