| (a) This section, made pursuant to Texas Education
Code (TEC), §48.011 and §48.004, addresses calculations
in TEC, §48.2551 and §48.2552.
(b) For purposes of determining a district's maximum
compressed tax rate (MCR) for a given tax year under TEC, §§48.2551(b)(1)(B),
48.2551(c), and 48.2552(b), if the calculation of a school district's
maximum compressed maintenance and operations (M&O) tax rate for
that year would result in an MCR less than 90% of the highest district's
maximum compressed M&O tax rate, the district's maximum compressed
M&O tax rate is 90% of the highest maximum compressed M&O
tax rate for that year.
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