Texas Local Government Code Title 12, Chapter 377 - Municipal Development Districts

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 377.001 - Definitions
  In this chapter: (1) "Board" means the board of directors of a municipal development district. (2) "District" means a municipal development district created under this...
• Texas Section 377.002 - Scope
  (a) A municipality may create a district as provided in this chapter in: (1) all or part of the boundaries of the municipality; (2) all...

SUBCHAPTER B MUNICIPAL DEVELOPMENT DISTRICT

• Texas Section 377.003 - Constitutional Purpose
  This chapter creates a program under Section 52-a, Article III, Texas Constitution. Added by Acts 2005, 79th Leg., Ch. 232 (S.B. 466), Sec. 3, eff....
• Texas Section 377.021 - Creation
  (a) A municipality may call an election on the question of creating a municipal development district under this chapter to plan, acquire, establish, develop, construct,...

SUBCHAPTER C BOARD OF DIRECTORS

• Texas Section 377.022 - Political Subdivision; Open Meetings
  (a) A district is a political subdivision of this state and of the municipality that created the district. (b) A district is subject to Chapter...
• Texas Section 377.051 - Composition And Appointment Of Board
  (a) A district is governed by a board of at least four directors. (b) The board is appointed by the governing body of the municipality...
• Texas Section 377.052 - Compensation
  A board member is not entitled to compensation, but is entitled to reimbursement for actual and necessary expenses. Added by Acts 1997, 75th Leg., ch....
• Texas Section 377.053 - Meetings
  The board shall conduct its meetings in the municipality that created the district. Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept....

SUBCHAPTER D POWERS AND DUTIES

• Texas Section 377.054 - Officers
  The board shall designate from the members of the board a presiding officer, a secretary, and other officers the board considers necessary. Added by Acts...
• Texas Section 377.071 - General Powers Of District
  (a) A district may: (1) perform any act necessary to the full exercise of the district's powers; (2) accept a grant or loan from a:...
• Texas Section 377.072 - Development Project Fund
  (a) A district shall establish by resolution a fund known as the development project fund. The district may establish separate accounts within the fund. (b)...
• Texas Section 377.073 - Bonds And Other Obligations
  (a) A district may issue bonds, including revenue bonds and refunding bonds, or other obligations to pay the costs of a development project. (b) The...

SUBCHAPTER E SALES AND USE TAX

• Texas Section 377.074 - Public Purpose Of Project
  (a) The legislature finds for all constitutional and statutory purposes that a development project is owned, used, and held for public purposes by the district....
• Texas Section 377.101 - Sales And Use Tax
  (a) A district by order may impose a sales and use tax under this subchapter. (b) A district may impose a tax under this subchapter...
• Texas Section 377.102 - Tax Code Applicable
  (a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this subchapter except as inconsistent with this...
• Texas Section 377.103 - Tax Rate
  The rate of a tax adopted under this subchapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent. Added by Acts 1997, 75th Leg.,...
• Texas Section 377.104 - Repeal Or Rate Change
  (a) A district that has adopted a sales and use tax under this subchapter may by order and subject to Section 377.101(c), change the rate...
• Texas Section 377.105 - Imposition Of Tax
  (a) If the district adopts the tax, a tax is imposed on the receipts from the sale at retail of taxable items in the district...
• Texas Section 377.106 - Effective Date Of Tax
  Except as provided by Section 377.107, the adoption of the tax, the change of the tax rate, or the repeal of the tax takes effect...
• Texas Section 377.107 - Collection Of Tax To Pay Bonds Or Other Obligations
  (a) If the district votes to repeal the sales and use tax under Section 377.104, and the district had issued bonds or incurred other obligations...
• Texas Section 377.108 - Deposit Of Tax Revenues
  Revenue from the tax imposed under this subchapter shall be deposited in the development project fund of the district imposing the tax. Added by Acts...

Last modified: September 28, 2016