Sec. 1102.306. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES. (a) After the board finds that the district is dissolved, the board shall:
(1) determine any debt owed by the district; and
(2) impose on the property included on the district's tax roll a tax that is in proportion of any debt to the property value.
(b) On the payment of all outstanding debts and obligations of the district, the board shall order the board 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 board secretary to transmit the money to the Brazoria 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 1102.202 1102.203 1102.204 1102.205 1102.206 1102.207 1102.251 1102.252 1102.253 1102.301 1102.302 1102.303 1102.304 1102.305 1102.306Last modified: September 28, 2016