Sec. 1101.306. RETURN OF SURPLUS TAXES. (a) On the payment of all outstanding debts and obligations of the district in accordance with Section 1101.305, the board shall order the board secretary to return to each district taxpayer the pro rata share of all unused tax money.
(b) 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 board secretary to transmit the money to the county tax assessor-collector.
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.
Section: Previous 1101.207 1101.208 1101.209 1101.210 1101.251 1101.252 1101.253 1101.254 1101.255 1101.301 1101.302 1101.303 1101.304 1101.305 1101.306Last modified: September 28, 2016