(a) This section, made pursuant to Texas Education Code (TEC), §48.011 and §48.004, addresses calculations in TEC, §48.2551.
(b) For purposes of determining a district's maximum compressed tax rate (MCR) under TEC, §48.2551(b), for the 2020-2021 school year, the value of the district's prior year MCR is $0.93.

Source Note: The provisions of this §61.1001 adopted to be effective March 30, 2020, 45 TexReg 2157