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Texas Special District Local Laws Code - Section 1004.156. Imposition Of Tax And Return Of Surplus Taxes

Legal Research Home > Texas Lawyer > Special District Local Laws Code > Texas Special District Local Laws Code - Section 1004.156. Imposition Of Tax And Return Of Surplus Taxes

§ 1004.156. IMPOSITION OF TAX AND RETURN OF SURPLUS 
TAXES.  (a) After the board determines that the district is 
dissolved, the board shall:
		(1)  determine the debt owed by the district;  and                            
		(2)  impose on the property included in the district's 
tax rolls a tax that is in proportion of the debt to the property 
value.
	(b)  On the payment of all outstanding debts and obligations 
of the district, the board shall order the secretary to return to 
each district taxpayer the taxpayer's pro rata share of all unused 
tax money.
	(c)  A taxpayer may request that the taxpayer's share of 
surplus tax money be credited to the taxpayer's county taxes.  If a 
taxpayer requests the credit, the board shall direct the secretary 
to transmit the funds to the county tax assessor-collector.

Added by Acts 2005, 79th Leg., ch. 729, § 1.01, eff. April 1, 
2007.      

Last modified: August 10, 2007