Texas Special District Local Laws Code Title 4, Chapter 3846 - East Montgomery County Improvement District

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 3846.001 - Definitions
  In this chapter: (1) "Board" means the district's board of directors. (1-a) "Community venue project" or "venue project" means a venue and related infrastructure that...
• Texas Section 3846.002 - East Montgomery County Improvement District
  A special district known as the "East Montgomery County Improvement District" is a governmental agency and political subdivision of this state. Added by Acts 2007,...
• Texas Section 3846.003 - Purpose; Declaration Of Intent
  (a) The creation of the district is essential to accomplish the purposes of Section 52, Article III, and Section 59, Article XVI, Texas Constitution, and...
• Texas Section 3846.004 - Findings Of Benefit And Public Purpose
  (a) The district is created to serve a public use and benefit. (b) All land and other property included in the district will benefit from...
• Texas Section 3846.005 - District Territory
  Except as the board may modify the territory of the district under Subchapter J, Chapter 49, Water Code, or other law, the territory of the...

SUBCHAPTER B BOARD OF DIRECTORS

• Texas Section 3846.006 - Tort Liability
  The district is a governmental unit for purposes of Chapter 101, Civil Practice and Remedies Code, and operations of the district are considered for all...
• Texas Section 3846.051 - Composition Of Board; Terms
  (a) The district is governed by a board of eight directors. (b) Directors serve staggered terms of four years, with four directors' terms expiring July...
• Texas Section 3846.052 - Election Of Directors
  An election to elect the appropriate number of directors shall be held on the uniform election date in May of each even-numbered year as provided...
• Texas Section 3846.053 - Qualifications Of Director
  (a) To be qualified to serve as a director, a person must be at least 18 years old and: (1) a district resident; (2) an...
• Texas Section 3846.054 - Participation In Voting
  Regardless of a statute to the contrary, a person who qualifies to serve on the board is qualified to serve as a director and participate...
• Texas Section 3846.055 - Law Governing Administration Of Board
  Sections 375.066, 375.067, 375.069, and 375.070, Local Government Code, apply to the board as if the board were established under Chapter 375, Local Government Code....

SUBCHAPTER C POWERS AND DUTIES

• Texas Section 3846.056 - Officers
  After the directors have been elected and have qualified as provided by Section 375.067, Local Government Code, they shall organize or reorganize by electing a...
• Texas Section 3846.101 - General Powers Of District
  The district has: (1) all powers necessary or required to accomplish the purposes for which the district was created; (2) the rights, powers, privileges, and...
• Texas Section 3846.102 - Rules
  The district may adopt rules for: (1) the administration and operation of the district; (2) the use, enjoyment, availability, protection, security, and maintenance of the...
• Texas Section 3846.103 - Specific Powers Relating To Improvement Projects Or Services
  (a) The district may undertake an improvement project separately or jointly with another person and pay all or part of the costs of improvement projects,...
• Texas Section 3846.104 - Contracts; Grants; Donations
  (a) The district may contract with any person, including a municipality, county, other political subdivision, or corporation, to accomplish the purposes of this chapter on...
• Texas Section 3846.105 - Peace Officers
  The district may not employ peace officers, but may contract with off-duty peace officers to provide public safety and security services: (1) in connection with...
• Texas Section 3846.106 - Economic Development Programs
  The district has the economic development powers granted a home-rule municipality with a population of more than 100,000 under Chapter 380, Local Government Code, and...
• Texas Section 3846.107 - Annexation Or Exclusion Of Territory
  (a) The district may add or exclude territory in the manner provided by Subchapter J, Chapter 49, Water Code. (b) Not later than the 10th...

SUBCHAPTER D SALES AND USE TAX; GENERAL FINANCIAL PROVISIONS

• Texas Section 3846.108 - No Eminent Domain Power
  The district may not exercise the power of eminent domain. Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April...
• Texas Section 3846.151 - Sales And Use Tax; Excise Tax
  (a) For purposes of this section: (1) "Taxable items" includes all items that could be subject to a sales and use tax imposed by Montgomery...
• Texas Section 3846.152 - Tax Election Procedures
  (a) Except as provided by Subsection (b), the board may order an election to adopt, change the rate of, or abolish a sales and use...
• Texas Section 3846.153 - Ballot Wording
  (a) In an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: "The adoption of a...
• Texas Section 3846.154 - Imposition, Computation, Administration, And Governance Of Taxes
  (a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax...
• Texas Section 3846.155 - Tax Rates
  (a) The district may impose the sales and use tax in increments of one-eighth of one percent, with a minimum tax of one-half percent and...
• Texas Section 3846.156 - Abolition Of Local Sales And Use Tax
  (a) Except as provided by Subsection (b), the board by order may abolish the local sales and use tax rate without an election. (b) The...
• Texas Section 3846.157 - Use Of Tax
  The district may use the proceeds from a tax collected under this chapter only for the purposes for which the district was created. Added by...
• Texas Section 3846.158 - Effective Date Of Sales And Use Tax Or Tax Change
  The adoption of a sales and use tax rate or a change in the sales and use tax rate takes effect after the expiration of...
• Texas Section 3846.1585 - General Authority To Impose Taxes
  The district may impose for any district purpose any tax authorized by this chapter. Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969),...
• Texas Section 3846.159 - Ad Valorem Tax Prohibited; Exception
  Except as provided by Subchapter F, the district may not impose an ad valorem tax on property in the district. Added by Acts 2007, 80th...
• Texas Section 3846.160 - Fees; Charges
  The district may: (1) establish and collect only at the district's facilities user fees, concession fees, admission fees, rental fees, or other similar fees or...
• Texas Section 3846.161 - Certain Residential Property Exempt
  The district may not impose an impact fee or assessment on a single-family residential property or a residential duplex, triplex, fourplex, or condominium. Added by...
• Texas Section 3846.162 - Borrowing Money
  The district may borrow money for the corporate purposes of the district and may issue bonds as authorized by Section 3846.164 for any district purpose,...
• Texas Section 3846.163 - Payment Of Expenses
  The district may provide or secure the payment or repayment of: (1) an expense of the establishment, administration, or operation of the district; (2) a...

SUBCHAPTER E DISSOLUTION

• Texas Section 3846.164 - Bonds
  (a) The board may issue bonds as provided by Subchapter J, Chapter 375, Local Government Code. (b) In addition to the sources described in Subchapter...
• Texas Section 3846.201 - Dissolution By Board Order
  The board by order may dissolve the district at any time unless the district has outstanding indebtedness or contractual obligations. Added by Acts 2007, 80th...

SUBCHAPTER F ECONOMIC DEVELOPMENT ZONES

• Texas Section 3846.202 - Administration Of District Property Following Dissolution
  (a) After the date the board orders the dissolution of the district, the board shall transfer ownership of all property and assets of the district...
• Texas Section 3846.251 - Definitions
  In this subchapter: (1) "Governing body" means the board of directors of a development zone. (2) "Project" means the development or construction of a building,...
• Texas Section 3846.252 - Nature Of Development Zone
  A development zone is a political and corporate body and a political subdivision of the state, separate from the district. Added by Acts 2009, 81st...
• Texas Section 3846.253 - Development Zones Authorized
  The board, on its own motion or on receipt of a petition signed by the owners of all real property in a defined area of...
• Texas Section 3846.254 - Preliminary Financing Plan Required
  Before designating a development zone, the board must prepare a preliminary financing plan for the zone that includes: (1) estimated project costs, including administrative expenses;...
• Texas Section 3846.255 - Restriction On Development Zone In Residential Area
  A development zone may not be created if more than 10 percent of the property in the proposed zone, other than property that is publicly...
• Texas Section 3846.256 - Resolution Required
  The resolution designating an area as a development zone must: (1) describe the boundaries of the zone sufficiently to identify with reasonable certainty the territory...
• Texas Section 3846.257 - Confirmation Election Required
  Upon approval by the board of a resolution designating an area as a development zone, the district shall call a confirmation election to confirm the...
• Texas Section 3846.258 - Development Zone Governing Body
  (a) A member of the governing body who is not a district director shall be appointed for a term of two years, except that the...
• Texas Section 3846.259 - Organizational Meeting Of Development Zone Governing Body; Officers
  (a) Following appointment and qualification, the governing body of the development zone shall meet and organize by electing a president, a vice president, a secretary-treasurer,...
• Texas Section 3846.260 - Development Zone Boundaries
  The boundaries of a development zone may be reduced or enlarged in the manner provided by this subchapter for creation of a zone, except that...
• Texas Section 3846.261 - Project Plan And Development Zone Financing Plan Required
  Subject to approval by resolution of the district board, the governing body shall prepare and adopt, and may amend, a project plan and a development...
• Texas Section 3846.262 - Financing And Implementation Of Development Zone Project Plan
  The governing body of a development zone may exercise, or by order may delegate to the district, any powers and duties relating to the financing...
• Texas Section 3846.263 - Agreements To Implement Plans
  (a) The board and the governing body each may enter into any agreement considered necessary or convenient to implement a project plan and development zone...
• Texas Section 3846.264 - Development Zone Sales And Use Tax
  (a) If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the...

SUBCHAPTER G COMMUNITY VENUES

• Texas Section 3846.265 - Development Zone Property Tax
  (a) If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the...
• Texas Section 3846.301 - Venue Projects Authorized
  (a) The district by resolution may provide for the planning, acquisition, establishment, development, construction, or renovation of a venue project. (b) The resolution must designate...
• Texas Section 3846.302 - Venue Project Fund
  (a) The district shall establish by resolution a fund known as the community venue project fund. The district shall establish separate accounts in the fund...

SUBCHAPTER H EVENT ADMISSIONS TAX

• Texas Section 3846.303 - Bonds And Other Obligations For Venue Projects
  The district may issue bonds, including revenue bonds and refunding bonds, or other obligations to pay the costs of the venue project. Added by Acts...
• Texas Section 3846.351 - Event Admissions Tax Authorized
  (a) The district by order may impose a tax on each ticket sold as admission to an event held at a venue project in the...
• Texas Section 3846.352 - Event Admissions Tax Rate
  (a) The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at a...
• Texas Section 3846.353 - Collection Of Event Admissions Tax
  (a) The district by order may require the owner or lessee of a venue project in the district to collect a tax imposed under this...

SUBCHAPTER I EVENT PARKING TAX

• Texas Section 3846.354 - Effective Date And Ending Date Of Event Admissions Tax
  (a) A tax imposed under this subchapter or a change in the rate of the tax takes effect on the date prescribed by the order...
• Texas Section 3846.401 - Event Parking Tax Authorized
  (a) The district by order may impose a tax on each motor vehicle parking in a parking facility of a community venue project. (b) The...
• Texas Section 3846.402 - Event Parking Tax Rate
  (a) The district by order may provide that the tax authorized by this subchapter is imposed at a flat amount on each parked motor vehicle...
• Texas Section 3846.403 - Collection Of Event Parking Tax
  (a) The district by order may require the owner or lessee of a parking facility to collect a tax imposed under this subchapter for the...

SUBCHAPTER J HOTEL OCCUPANCY TAX

• Texas Section 3846.404 - Effective Date And Ending Date Of Event Parking Tax
  (a) A tax imposed under this subchapter or a change in the rate of the tax takes effect on the date prescribed by the order...
• Texas Section 3846.451 - Definition
  In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code. Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec....
• Texas Section 3846.452 - Applicability Of Certain Tax Code Provisions
  (a) Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax. (b) For purposes of this...
• Texas Section 3846.453 - Hotel Occupancy Tax Authorized
  The board by order may impose, repeal, increase, or decrease the rate of a tax on a person who, under a lease, concession, permit, right...
• Texas Section 3846.454 - Limitation On Hotel Occupancy Tax Rate
  The tax rate may not exceed the maximum rate allowed under Section 352.003, Tax Code. Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B....
• Texas Section 3846.455 - Use Of Hotel Occupancy Tax
  (a) The district may use the proceeds from a hotel occupancy tax imposed under this subchapter for any district purpose and for any purpose described...
• Texas Section 3846.456 - Exemption From Hotel Occupancy Tax
  This subchapter does not apply to a hotel located wholly or partly in the city of Splendora as the boundaries of that city existed on...

Last modified: September 28, 2016