By: Martinez Fischer H.B. No. 4463
A BILL TO BE ENTITLED
AN ACT
relating to the creation of Austin Desired Development Zone
District No. 5; providing authority to levy an assessment, impose
taxes, and issue bonds; and granting a limited power of eminent
domain.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 4, Special District Local Laws
Code, is amended by adding Chapter 38__ to read as follows:
CHAPTER 38__. Austin Desired Development Zone District No. 5
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 38__.001. DEFINITIONS. In this chapter:
(1) "Board" means the district's board of directors.
(2) "City" means the City of Austin.
(3) "County" means Travis County.
(4) "Director" means a board member.
(5) "District" means the Austin Desired Development
Zone District No. 5.
Sec. 38__.002. NATURE OF DISTRICT. Austin Desired
Development Zone District No. 5 is a special district created under
Section 59, Article XVI, Texas Constitution.
Sec. 38__.003. PURPOSE; DECLARATION OF INTENT. (a) The
creation of the district is essential to accomplish the purposes of
Sections 52 and 52-a, Article III, and Section 59, Article XVI,
Texas Constitution, and other public purposes stated in this
chapter. By creating the district and in authorizing the city, the
county, and other political subdivisions to contract with the
district, the legislature has established a program to accomplish
the public purposes set out in Section 52-a, Article III, Texas
Constitution.
(b) The creation of the district is necessary to promote,
develop, encourage, and maintain employment, commerce,
transportation, housing, tourism, recreation, the arts,
entertainment, economic development, safety, and the public
welfare in the district.
Sec. 38__.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 the improvements and services to be provided by
the district under powers conferred by Sections 52 and 52-a,
Article III, and Section 59, Article XVI, Texas Constitution, and
other powers granted under this chapter.
(c) The creation of the district is in the public interest
and is essential to:
(1) further the public purposes of developing and
diversifying the economy of the state;
(2) eliminate unemployment and underemployment; and
(3) develop or expand transportation and commerce.
(d) The district will:
(1) promote the health, safety, and general welfare of
residents, employers, potential employees, employees, visitors,
and consumers in the district, and of the public;
(2) provide needed funding for the district to
preserve, maintain, and enhance the economic health and vitality of
the district territory as a community and business center; and
(3) promote the health, safety, welfare, and enjoyment
of the public by providing pedestrian ways and by landscaping and
developing certain areas in the district, which are necessary for
the restoration, preservation, and enhancement of scenic beauty;
and
(4) provide for water, wastewater, drainage, road, and
recreational facilities for the district.
(e) Pedestrian ways along or across a street, whether at
grade or above or below the surface, and street lighting, street
landscaping, parking, and street art objects are parts of and
necessary components of a street and are considered to be a street
or road improvement.
(f) The district will not act as the agent or
instrumentality of any private interest even though the district
will benefit many private interests as well as the public.
Sec. 38__.005. INITIAL DISTRICT TERRITORY. (a) The
district is initially composed of the territory described by
Section 2 of the Act enacting this chapter.
(b) The boundaries and field notes contained in Section 2 of
the Act enacting this chapter form a closure. A mistake in the field
notes or in copying the field notes in the legislative process does
not affect the district's:
(1) organization, existence, or validity;
(2) right to issue any type of bond for the purposes
for which the district is created or to pay the principal of and
interest on the bond;
(3) right to impose or collect an assessment or tax; or
(4) legality or operation.
Sec. 38__.006. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
All or any part of the area of the district is eligible to be
included in:
(1) a tax increment reinvestment zone created under
Chapter 311, Tax Code;
(2) a tax abatement reinvestment zone created under
Chapter 312, Tax Code; or
(3) an enterprise zone created under Chapter 2303,
Government Code.
Sec. 38__.007. APPLICABILITY OF MUNICIPAL MANAGEMENT
DISTRICTS LAW. Except as otherwise provided by this chapter,
Chapter 375, Local Government Code, applies to the district.
Sec. 38__.008. LIBERAL CONSTRUCTION OF CHAPTER. This
chapter shall be liberally construed in conformity with the
findings and purposes stated in this chapter.
Sec. 38__.009. CONFIRMATION AND DIRECTORS' ELECTION
REQUIRED. The temporary directors shall hold an election to
confirm the creation of the district and to elect four permanent
directors as provided by Section 49.102, Water Code.
Sec. 38__.010. CONSENT OF MUNICIPALITY REQUIRED. (a) The
temporary directors may not hold an election under Section 38__.009
until the city has consented by ordinance or resolution to the
creation of the district and to the inclusion of land in the
district.
(b) The city may condition its consent to the creation of
the district, to the inclusion of land in the district, and to the
exercise or limitation of powers granted to the district under this
Chapter by requiring the owner of any land included in the district
to negotiate and enter into a written agreement with the City of
Austin under this Chapter and Sections 43.0563 and 212.172, Local
Government Code.
(c) An agreement between a municipality and a landowner
entered into prior to the effective date of this chapter and that
complies with this section is validated.
(d) Section 54.016, Water Code, does not apply to the
district or to an agreement under this section. An agreement under
this section constitutes the city's consent to the creation of the
district under Section 42.042, Local Government Code.
[Sections 38__.012 - 38__.050 reserved for expansion]
SUBCHAPTER B. BOARD OF DIRECTORS
Sec. 38 __.051. GOVERNING BODY; TERMS. (a) The district is
governed by a board of seven directors. Four of the directors are
elected. Three of the directors are appointed under Sec. 38__.053.
(b) Except as provided by Sec. 38__.052, directors serve
staggered four-year terms, with two elected directors' terms and
one or two appointed director's terms expiring on June 1 of each
even-numbered year. The term of office for each director first
appointed under Sec. 38__.053 shall begin on the date the four
permanent directors are elected under Section 38__.009
Sec. 38__.052. TEMPORARY DIRECTORS. (a) On or after the
effective date of the Act creating this chapter, the owner or owners
of a majority of the assessed value of the real property in the
district as determined by the most recent certified tax appraisal
roll for the county may submit a petition to the Texas Commission on
Environmental Quality requesting that the commission appoint as
temporary directors the four persons named in the petition. The
commission shall appoint as temporary directors the four persons
named in the petition.
(b) Temporary directors serve until the earlier of:
(1) the date four permanent directors are elected
under Section 38__.009; or
(2) the fourth anniversary of the effective date of
the Act creating this chapter.
(c) If permanent directors have not been elected under
Section 38__.009 and the terms of the temporary directors have
expired, successor temporary directors shall be appointed or
reappointed as provided by Subsection (d) to serve terms that
expire on the earlier of:
(1) the date four permanent directors are elected
under Section 38__.009; or
(2) the fourth anniversary of the date of the
appointment or reappointment.
(d) If Subsection (c) applies, the owner or owners of a
majority of the assessed value of the real property in the district
according to the most recent certified tax appraisal roll for the
county may submit a petition to the commission requesting that the
commission appoint as successor temporary directors the four
persons named in the petition. The commission shall appoint as
successor temporary directors the four persons named in the
petition.
Sec. 38__.053. APPOINTMENT OF DIRECTOR. (a) The City
Council of the city shall appoint one director, and may appoint a
second director after notice is provided by the board to the city
under Subsection (c). A person is appointed if a majority of the
members of the City Council vote to appoint that person.
(b) The county Commissioners Court shall appoint one
director. A person is appointed if a majority of the members of the
Commissioners Court vote to appoint that person.
(c) The Texas Commission on Environmental Quality shall
appoint one director nominated by the board. The board shall
request the name of a qualified director nominee from each person
who owns at least 25 percent of the surface area of land in the
district, based on the most recent certified tax appraisal roll for
the county. The board shall nominate to the Texas Commission on
Environmental Quality the qualified director nominee whose name was
submitted by the person who owns the largest total surface area of
land in the district. If the board has not received the name of a
qualified director nominee before the 31st day after the date the
board requests the name of a qualified director nominee from every
person who owns at least 25 percent of the surface area of land in
the district, or if no person owns at least 25 percent of the
surface area of land in the district, the board shall notify the
city that it may appoint a second director under Subsection (a), and
no appointment shall be made under this subsection.
Sec. 38__.054 QUALIFICATIONS OF DIRECTOR. (a) To be
qualified to be elected and serve as an elected director or to be
qualified to be appointed and serve as an appointed director under
Subsection (c) of Section 38__.053, a person must be at least 18
years old and:
(1) a resident of the district; or
(2) an owner of property in the district.
(b) A director appointed under Section 38__.052 or
Subsection (a) or (b) of Section 38__.053 must be at least 18 years
old.
(c) A person who qualifies to serve as a director under this
section is subject to Section 375.072, Local Government Code.
Sec. 38__.055. DIRECTOR VACANCY. A vacancy in the office of
an elected director shall be filled for the unexpired term by the
majority vote of the remaining members of the board. A vacancy in
the office of a director appointed under Section 38__.053 shall be
filled for the unexpired term by a new director appointed under that
section.
Sec. 38__.056. QUORUM. (a) A majority of the directors
constitutes a quorum, and a concurrence of a majority of the
directors is required for any official action of the district
unless a lesser or greater number of votes is provided by other law.
The written consent of at least two-thirds of the directors is
required to authorize the levy of assessments, the levy of taxes,
the imposition of impact fees, or the issuance of bonds.
(b) For purposes of determining the requirements for a
majority of the board under this section, the following are not
counted:
(1) a board position vacant for any reason, including
death, resignation, or disqualification; or
(2) a director who is abstaining from participation in
a vote because of a conflict of interest.
Sec. 38__.057. COMPENSATION. A director is entitled to
receive fees of office and reimbursement for actual expenses as
provided by Section 49.060, Water Code.
[Sections 38__.058 - 38__.100 reserved for expansion]
SUBCHAPTER C. POWERS AND DUTIES
Sec. 38__.101. GENERAL POWERS AND DUTIES. The district has
the powers and duties provided by:
(1) the general laws relating to conservation and
reclamation districts created under Section 59, Article XVI, Texas
Constitution, including Chapters 49 and 54, Water Code;
(2) Section 52, Article III, Texas Constitution,
including the power to design, acquire, construct, finance, issue
bonds for, improve, operate, maintain, and convey to this state, a
county, or a municipality for operation and maintenance
macadamized, graveled, or paved roads, or improvements, including
storm drainage, in aid of those roads;
(3) Subchapter A, Chapter 372, Local Government Code,
in the same manner as a municipality or a county;
(4) Chapter 375, Local Government Code;
(5) Chapter 380, Local Government Code, in the same
manner as a municipality;
(6) Chapter 394, Local Government Code, to a housing
finance corporation created and operating under that chapter, in
the same manner as a housing finance corporation;
(7) Subchapter C, Chapter 402, Local Government Code,
in the same manner as a municipality; and
(8) Chapters 501, 502, and 505, Local Government Code,
in the same manner as a municipality to which one or more of those
chapters applies.
Sec. 38__.102. AGREEMENTS; GRANTS. (a) The district may
make an agreement with or accept a gift, grant, or loan from any
person. A service agreement made by the district shall be
terminable at will and without penalty upon 30 days notice of
termination, unless the district secures the written consent of the
City of Austin to modify or exclude those termination provisions,
except for service agreements with the following persons or
entities:
(1) a developer of land within the district, as
defined by Section 49.052(d), Water Code;
(2) a government agency, entity, or political
subdivision;
(3) a retail public utility or electric cooperative,
concerning water, wastewater, gas, electricity, telecommunication,
drainage, or other utility services and facilities; or
(4) a provider of services relating to solid waste
collection, transfer, processing, reuse, resale, disposal, and
management.
(b) The implementation of a project is a governmental
function or service for the purposes of Chapter 791, Government
Code.
(c) The board may enter into a contract with the board of
directors of a tax increment reinvestment zone created under
Chapter 311, Tax Code, and the governing body of the municipality or
county that created the zone to manage the zone or implement the
project plan and reinvestment zone financing plan.
Sec. 38__.103. AUTHORITY TO CONTRACT FOR LAW ENFORCEMENT
AND FIRE-FIGHTING SERVICES. (a) To protect the public interest,
the district may contract with a qualified party, including the
county or the city, for the provision of law enforcement services in
the district for a fee.
(b) The district may provide fire-fighting services under
Section 49.351, Water Code and has the powers and duties of a
municipality under Section 775.022, Health & Safety Code.
Sec. 38__.104. ECONOMIC DEVELOPMENT PROGRAMS. The district
may establish and provide for the administration of one or more
programs to promote state or local economic development and to
stimulate business and commercial activity in the district,
including programs to:
(1) make loans and grants of public money; and
(2) provide district personnel and services.
Sec. 38__.105. STRATEGIC PARTNERSHIP AGREEMENT. The
district may negotiate and enter into a written strategic
partnership with the City of Austin under Section 43.0751, Local
Government Code. A power granted to the district under this Chapter
may be restricted or prohibited by the terms and conditions of an
agreement between the City of Austin and the district under this
section.
Sec. 38__.106. LIMITED EMINENT DOMAIN. (a) The district
may exercise the power of eminent domain under Section 49.222,
Water Code.
(b) The district may not exercise the power of eminent
domain outside the district boundaries to acquire:
(1) a site for a water treatment plant, water storage
facility, wastewater treatment plant, or wastewater disposal
plant; or
(2) a recreational facility as defined by Section
49.462, Water Code.
Sec. 38__.107. ANNEXATION OR EXCLUSION OF LAND BY DISTRICT.
(a) The district may annex land as provided by Subchapter J,
Chapter 49, Water Code.
(b) The district may exclude land as provided by Subchapter
J, Chapter 49, Water Code. Section 375.044(b), Local Government
Code, does not apply to the district.
Sec 38__.108. SUITS. The District shall not be a voluntary
party to any suit against the city by a district resident or a
person who owns property in the district unless the district has
standing to bring the suit.
[Sections 38__.109 - 38__.150 reserved for expansion]
SUBCHAPTER D. PUBLIC TRANSIT SYSTEM AND PARKING FACILITIES
Sec. 38__.151. PUBLIC TRANSIT SYSTEM. (a) The district may
acquire, lease as lessor or lessee, construct, develop, own,
operate, and maintain a public transit system to serve the area
within the boundaries of the district.
(b) The district may contract with a regional transit
authority for the provision of a public transit system and public
transit services.
Sec. 38__.152. PARKING FACILITIES AUTHORIZED; OPERATION BY
PRIVATE ENTITY; TAX EXEMPTION. (a) The district may acquire, lease
as lessor or lessee, construct, develop, own, operate, and maintain
parking facilities or a system of parking facilities, including:
(1) lots, garages, parking terminals, or other
structures or accommodations for parking motor vehicles off the
streets; and
(2) equipment, entrances, exits, fencing, and other
accessories necessary for safety and convenience in parking
vehicles.
(b) A parking facility of the district may be leased to, or
operated for the district by, an entity other than the district.
(c) The district's parking facilities are a program
authorized by the legislature under Section 52-a, Article III,
Texas Constitution.
(d) The district's parking facilities serve the public
purposes of the district and are owned, used, and held for a public
purpose even if leased or operated by a private entity for a term of
years.
(e) The district's public parking facilities and any lease
to a private entity are exempt from the payment of ad valorem taxes
and state and local sales and use taxes.
Sec. 38__.153. RULES. The district may adopt rules
covering its public transit system or its public parking system.
Sec. 38__.154. FINANCING OF PUBLIC TRANSIT SYSTEM OR
PARKING FACILITIES. (a) The district may use any of its resources,
including revenue, assessments, taxes, or grant or contract
proceeds, to pay the cost of acquiring or operating a public transit
system or public parking facilities.
(b) The district may:
(1) set, charge, impose, and collect fees, charges, or
tolls for the use of the public transit system or the public parking
facilities; and
(2) issue bonds or notes to finance the cost of these
facilities.
[Sections 38__.155 - 38__.200 reserved for expansion]
SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS
Sec. 38__.201. DISBURSEMENTS AND TRANSFERS OF MONEY. The
board by resolution shall establish the number of directors'
signatures and the procedure required for a disbursement or
transfer of the district's money.
Sec. 38__.202. MONEY USED FOR IMPROVEMENTS OR SERVICES.
The district may acquire, construct, finance, operate, or maintain
any improvement or service authorized under this chapter or Chapter
375, Local Government Code, using any money available to the
district.
Sec. 38__.203. PETITION REQUIRED FOR FINANCING SERVICES AND
IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
service or improvement project with assessments under this chapter
unless a written petition requesting that service or improvement
has been filed with the board.
(b) A petition filed under Subsection (a) must be signed by
the owners of a majority of the assessed value of the real property
in the district subject to assessment as determined by the most
recent certified tax appraisal roll for the county.
Sec. 38__.204. METHOD OF NOTICE FOR HEARING. The district
may mail the notice required by Section 375.115(c), Local
Government Code, by certified or first class United States mail.
The board shall determine the method of notice.
Sec. 38__.205. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
The board by resolution may impose and collect an assessment for any
purpose authorized by this chapter in all or any part of the
district.
(b) An assessment, a reassessment, or an assessment
resulting from an addition to or correction of the assessment roll
by the district, penalties and interest on an assessment or
reassessment, an expense of collection, and reasonable attorney's
fees incurred by the district:
(1) are a first and prior lien against the property
assessed;
(2) are superior to any other lien or claim other than
a lien or claim for county, school district, or municipal ad valorem
taxes; and
(3) are the personal liability of and a charge against
the owners of the property even if the owners are not named in the
assessment proceedings.
(c) The lien is effective from the date of the board's
resolution imposing the assessment until the date the assessment is
paid. The board may enforce the lien in the same manner that the
board may enforce an ad valorem tax lien against real property.
(d) The board may make a correction to or deletion from the
assessment roll that does not increase the amount of assessment of
any parcel of land without providing notice and holding a hearing in
the manner required for additional assessments.
Sec. 38__.206. UTILITY PROPERTY EXEMPT FROM IMPACT FEES AND
ASSESSMENTS. The district may not impose an impact fee or
assessment on the property, including the equipment,
rights-of-way, facilities, or improvements, of:
(1) an electric utility or a power generation company
as defined by Section 31.002, Utilities Code;
(2) a gas utility as defined by Section 101.003 or
121.001, Utilities Code;
(3) a telecommunications provider as defined by
Section 51.002, Utilities Code; or
(4) a person who provides to the public cable
television or advanced telecommunications services.
Sec. 38__.207. RESIDENTIAL PROPERTY. Section 375.161,
Local Government Code, does not apply to the district.
Sec. 38__.208. OPERATION AND MAINTENANCE TAX. (a) If
authorized at an election held in accordance with Section 38__.212,
the district may impose an operation and maintenance tax on taxable
property in the district in accordance with Section 49.107, Water
Code, for any district purpose, including to:
(1) maintain and operate the district;
(2) construct or acquire improvements; or
(3) provide a service.
(b) The board shall determine the tax rate. The rate may not
exceed the rate approved at the election.
Sec. 38__.209. CONTRACT TAXES. (a) In accordance with
Section 49.108, Water Code, the district may impose a tax other than
an operation and maintenance tax and use the revenue derived from
the tax to make payments under a contract after the provisions of
the contract have been approved by a majority of the district voters
voting at an election held for that purpose.
(b) A contract approved by the district voters may contain a
provision stating that the contract may be modified or amended by
the board without further voter approval.
Sec. 38__.210. AUTHORITY TO ISSUE BONDS. (a) The district
may issue by competitive bid bonds, notes, or other obligations
payable wholly or partly from taxes, assessments, impact fees,
revenue, grants, or other money of the district, or any combination
of those sources of money, to pay for any authorized district
purpose.
(b) The limitation on the outstanding principal amount of
bonds, notes, and other obligations set forth in Section 49.4645,
Water Code, does not apply to the district.
Sec. 38__.211. CITY APPROVAL OF DISTRICT BONDS. (a) No
later than 30 days before the first publication of notice of sale of
a district bond, the district shall provide to the city a copy of
the district's application to the Texas Commission on Environmental
Quality for approval of the bond sale, a copy of the staff
memorandum from the Texas Commission on Environmental Quality
approving the projects and the bonds, the proposed bond resolution,
the preliminary official statement for the bond sale, the bid form,
and the notice of sale, as applicable.
(b) The city may refuse to approve a bond sale only if the
city determines that issuance of the bonds would cause the district
to be substantially out of compliance with a material provision of a
written agreement with the city under Section 38__.010, Section
38__.105, or any other written agreement with the city pertaining
to the district's creation or operation.
(c) The city shall notify the district of its refusal to
approve a bond sale under Subsection (b) no later than the 15th day
after its receipt of the information provided under Subsection (a),
or the bond sale shall be deemed to be approved by the City.
(d) The district shall not issue or sell a bond that the city
has refused to approve under this section.
Sec. 38__.212. TAXES FOR BONDS. At the time the district
issues bonds payable wholly or partly from ad valorem taxes, the
board shall provide for the annual imposition of a continuing
direct annual ad valorem tax, without limit as to rate or amount,
for each year while all or part of the bonds are outstanding as
required and in the manner provided by Sections 54.601 and 54.602,
Water Code.
Sec. 38__.213. ELECTIONS REGARDING TAXES AND BONDS. (a)
The district may issue, without an election, bonds, notes, and
other obligations secured by:
(1) revenue other than ad valorem taxes; or
(2) contract payments described by Section 38__.209.
(b) The district shall hold an election in the manner
provided by Subchapter L, Chapter 375, Local Government Code, to
obtain voter approval before the district imposes an ad valorem tax
or sales and use tax or issues bonds payable from ad valorem taxes.
(c) Section 375.243, Local Government Code, does not apply
to the district.
(d) All or any part of any facilities or improvements which
may be acquired by a district by the issuance of its bonds may be
included in one single proposition to be voted on at the election or
the bonds may be submitted in several propositions.
Sec 38__.214. CITY NOT REQUIRED TO PAY DISTRICT
OBLIGATIONS. Except as provided by Section 375.263, Local
Government Code, the city is not required to pay a bond, note, or
other obligation of the district.
Sec. 38__.215. COMPETITIVE BIDDING. Subchapter I, Chapter
49, Water Code, applies to the district. Subchapter K, Chapter 375,
Local Government Code, does not apply to the district if the
district complies with the requirements of Section 375.222, Local
Government Code, as it existed on January 1, 2009.
Sec. 38__.216. TAX AND ASSESSMENT ABATEMENTS. The district
may grant in the manner authorized by Chapter 312, Tax Code, an
abatement for a tax or assessment owed to the district.
Sec. 38__.217. TAX INCREMENT FINANCING POWERS. (a) The
district may designate all or any part of the district as a tax
increment reinvestment zone, and the district may use tax increment
financing under Chapter 311, Tax Code, in the manner provided by
that chapter for a municipality, except as modified by this
section.
(b) The district has all powers provided under Chapter 311,
Tax Code.
(c) The district and an overlapping taxing unit may enter
into an interlocal agreement for the payment of all or a portion of
the tax increment of the unit to the district.
(d) For the purpose of tax increment financing under this
section, the board functions as the board of directors of the
reinvestment zone. Section 311.009, Tax Code, does not apply to the
district.
[Sections 38__.218 - 38__.300 reserved for expansion]
SUBCHAPTER F. SALES AND USE TAX
Sec. 38__.301. MEANINGS OF WORDS AND PHRASES. Words and
phrases used in this subchapter that are defined by Chapters 151 and
321, Tax Code, have the meanings assigned by Chapters 151 and 321,
Tax Code.
Sec. 38__.302. APPLICABILITY OF CERTAIN TAX CODE
PROVISIONS. (a) Except as otherwise provided by this subchapter,
Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code,
apply to taxes imposed under this subchapter and to the
administration and enforcement of those taxes in the same manner
that those laws apply to state taxes.
(b) Chapter 321, Tax Code, relating to municipal sales and
use taxes, applies to the application, collection, charge, and
administration of a sales and use tax imposed under this subchapter
to the extent consistent with this chapter, as if references in
Chapter 321, Tax Code, to a municipality referred to the district
and references to a governing body referred to the board.
(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404,
321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not
apply to a tax imposed under this subchapter.
Sec. 38__.303. AUTHORIZATION; ELECTION. (a) The district
may adopt a sales and use tax to serve the purposes of the district
after an election in which a majority of the voters of the district
voting in the election authorize the adoption of the tax.
(b) The board by order may call an election to authorize a
sales and use tax. The election may be held with any other district
election.
(c) The district shall provide notice of the election and
shall hold the election in the manner prescribed by Section 38.212.
(d) The ballots shall be printed to provide for voting for
or against the proposition: "Authorization of a sales and use tax in
Austin Desired Development Zone Management District No. 5 at a rate
not to exceed [ ] percent."
Sec. 38__.304. ABOLISHING SALES AND USE TAX. (a) Except as
provided in Subsection (b), the board may abolish the sales and use
tax without an election.
(b) The board may not abolish the sales and use tax if the
district has outstanding debt secured by the tax.
(c) Notwithstanding subsection (b), a sales and use tax
adopted under this subchapter is automatically abolished on the
effective date of full-purpose annexation by the city of the
district.
Sec. 38__.305. SALES AND USE TAX RATE. (a) On adoption of
the tax authorized by this subchapter, there is imposed a tax on the
receipts from the sale at retail of taxable items within the
district, and an excise tax on the use, storage, or other
consumption within the district of taxable items purchased, leased,
or rented from a retailer within the district during the period that
the tax is in effect.
(b) The board shall determine the rate of the tax, which may
be in one-eighth of one percent increments not to exceed the maximum
rate authorized by the district voters at the election. The board
may lower the tax rate to the extent it does not impair any
outstanding debt or obligations payable from the tax.
(c) The rate of the excise tax is the same as the rate of the
sales tax portion of the tax and is applied to the sales price of the
taxable item.
[Sections 38__.306 - 38__.350 reserved for expansion]
SUBCHAPTER G. HOTEL OCCUPANCY TAXES
Sec. 38__.351. HOTEL OCCUPANCY TAX. (a) In this section,
"hotel" has the meaning assigned by Section 156.001, Tax Code.
(b) For purposes of this section, a reference in Chapter
351, Tax Code, to a municipality is a reference to the district and
a reference in Chapter 351, Tax Code, to the municipality's
officers or governing body is a reference to the board.
(c) Except as inconsistent with this section, Subchapter A,
Chapter 351, Tax Code, governs a hotel occupancy tax authorized by
this section.
(d) The district may impose a hotel occupancy tax and may
use revenue from the tax for any district purpose that is also an
authorized use of hotel occupancy tax revenue under Chapter 351,
Tax Code.
(e) 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 of access, license, contract, or
agreement, pays for the use or possession or for the right to the
use or possession of a room that:
(1) is in a hotel located in the district's boundaries;
(2) costs $2 or more each day; and
(3) is ordinarily used for sleeping.
(f) The amount of the tax may not exceed seven percent of the
price paid for a room in a hotel.
(g) The district may examine and receive information
related to the imposition of hotel occupancy taxes to the same
extent as if the district were a municipality.
(h) A hotel occupancy tax imposed under this subchapter is
automatically abolished on the effective date of full-purpose
annexation by the city of the district.
[Sections 38__.352 - 38__.400 reserved for expansion]
SUBCHAPTER H. DISSOLUTION
Sec. 38__.401 DISSOLUTION. (a) The district may not be
dissolved under Subchapter M, Chapter 375, Local Government Code,
or any other law that authorizes dissolution of the district until
and unless all of the district's outstanding indebtedness and
contractual obligations payable from ad valorem taxes, sales and
use taxes, assessments, or other revenue sources are paid in full or
payment is fully provided for.
(b) If the conditions of subsection (a) are satisfied, the
district may be dissolved by the affirmative vote of at least five
of the directors of the board. If the conditions of subsection (a)
are satisfied after the district has been annexed into the city for
full purposes, the city may dissolve the district by the majority
vote of its governing body.
(c) Dissolution of the district shall be in accordance with
the terms and conditions of this section and of the agreement
between the landowner and the city under Section 38.010.
(d) Sections 43.075 and 43.0715, Local Government Code, do
not apply to the district.
SECTION 2. Austin Desired Development Zone District No. 5
includes all territory contained in the following area:
DESCRIPTION OF 339.251 ACRES IN THE SANTIAGO DEL VALLE GRANT
IN TRAVIS COUNTY, TEXAS, BEING A PORTION OF A 167.748 ACRE TRACT
DESCRIBED IN A GENERAL WARRANTY DEED TO JONA ACQUISITION INC.,
DATED DECEMBER 13, 2006 AND RECORDED IN DOCUMENT NO. 2006241307 OF
THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF A
98.656 ACRE TRACT DESCRIBED IN A GENERAL WARRANTY DEED TO JONA
ACQUISITION INC., DATED OCTOBER 19, 2006 AND RECORDED IN DOCUMENT
NO. 2006204344 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY,
TEXAS, A PORTION OF A 60.921 ACRE TRACT DESCRIBED IN A SPECIAL
WARRANTY DEED TO JONA ACQUISITION INC., DATED DECEMBER 12, 2006 AND
RECORDED IN DOCUMENT NO. 2006239174 OF THE OFFICIAL PUBLIC RECORDS
OF TRAVIS COUNTY, TEXAS, A PORTION OF A 55.222 ACRE TRACT DESCRIBED
IN A SPECIAL WARRANTY DEED TO JONA ACQUISITION INC., DATED APRIL 2,
2006 AND RECORDED IN DOCUMENT NO. 2006060712 OF THE OFFICIAL PUBLIC
RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF A 25.119 ACRE TRACT
DESCRIBED IN A SPECIAL WARRANTY DEED TO JONA ACQUISITION INC.,
DATED APRIL 2, 2006 AND RECORDED IN DOCUMENT NO. 2006060707 OF THE
OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF A
7.602 ACRE TRACT DESCRIBED IN A SPECIAL WARRANTY DEED TO JONA
ACQUISITION INC., DATED APRIL 2, 2006 AND RECORDED IN DOCUMENT NO.
2006060704 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS,
A PORTION OF A 23.694 ACRE TRACT DESCRIBED IN A SPECIAL WARRANTY
DEED TO JONA ACQUISITION INC., DATED APRIL 2, 2006 AND RECORDED IN
DOCUMENT NO. 2006060710 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS
COUNTY, TEXAS, A PORTION OF A 42.558 ACRE TRACT DESCRIBED IN A
GENERAL WARRANTY DEED TO JONA ACQUISITION INC., DATED MAY 16, 2008
AND RECORDED IN DOCUMENT NO. 2008083861 OF THE OFFICIAL PUBLIC
RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF WENDE ROAD, A PUBLIC
ROAD IN TRAVIS COUNTY, TEXAS HAVING A RIGHT-OF-WAY WIDTH OF 40 FEET,
AND A PORTION OF SASSMAN ROAD, A PUBLIC ROAD IN TRAVIS COUNTY, TEXAS
HAVING A RIGHT-OF-WAY OF VARIABLE WIDTH.
SAVE AND EXCEPT LOT ONE, J.P. COTMAN ADDITION, AN ADDITION TO
TRAVIS COUNTY, TEXAS, ACCORDING TO THE MAP OR PLAT THEREOF,
RECORDED IN VOLUME 79, PAGE 60, OF THE PLAT RECORDS OF TRAVIS
COUNTY, TEXAS, CONVEYED TO JUAN YESCAS AND MARIA R. YESCAS IN A
WARRANTY DEED, DATED DECEMBER 30, 2004 AND RECORDED IN DOCUMENT NO.
2004242191 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS,
A 2.50 ACRE TRACT DESCRIBED IN AN INDEPENDENT EXECUTOR'S SPECIAL
WARRANTY DEED TO MICHAEL L. APPLEGATE AND HARMONY D. APPLEGATE,
DATED OCTOBER 23 2003 AND RECORDED IN DOCUMENT NO. 2003268689 OF THE
OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY TEXAS, A 3.213 ACRES TRACT
DESCRIBED IN A DEED, WITH VENDOR'S LIEN TO MARIO RODRIGUEZ & EMMA
RODRIGUEZ, DATED FEBRUARY 4, 1983 AND RECORDED IN VOLUME 7998, PAGE
656 OF THE DEED RECORDS OF TRAVIS COUNTY TEXAS, A 2.50 ACRE TRACT
DESCRIBED IN A DEED TO H. E. THYSSEN & MARGARET THYSSEN, DATED JUNE
3, 1977 AND RECORDED IN VOLUME 5827, PAGE 2441 OF THE DEED RECORDS
OF TRAVIS COUNTY TEXAS, A 0.201 ACRE TRACT DESCRIBED IN A WARRANTY
DEED TO LARRY THYSSEN, DATED OCTOBER 31, 2006 AND RECORDED IN
DOCUMENT NO. 2006224848 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS
COUNTY TEXAS; SAID 339.251 ACRE TRACT BEING MORE PARTICULARLY
DESCRIBED BY METES AND BOUNDS AS FOLLOWS:
BEGINNING at a 1/2" rebar with "Chaparral Boundary" cap found
for the southeast corner of said 167.748 acre tract, same being in
the west right-of-way line of F.M. 1625 (80' right-of-way), also
being in the north right-of-way line of Sassman Road (right-of-way
width varies);
THENCE South 2711'52" West, crossing Sassman Road with the
west right-of-way line of F.M. 1625, a distance of 70.00 feet to a
1/2" iron rod found for the northeast corner of said 98.656 acre
tract;
THENCE with the west right-of-way line of F. M. 1625, same
being the east line of said 98.656 acre tract, the following two (2)
courses and distances:
1. South 2711'52" West, a distance of 2856.46 feet to a
concrete highway monument found 40 feet right of TxDOT centerline
station 115+77;
2. South 2704'38" West, a distance of 352.97 feet to a
calculated point in said line;
THENCE crossing said 98.656 acre tract, said 60.921 acre
tract, said 51.942 acre tract, said 55.222 acre tract, said 25.119
acre tract, said 7.602 acre tract, said 23.694 acre tract, Sassman
Road, said 42.558 acre tract, and said 167.748 acre tract the
following fifteen (15) courses and distances:
1. North 6255'22" West, a distance of 149.13 feet to a
calculated point;
2. With a curve to the right, having a radius of 1800.01
feet, a delta angle of 6824'29", an arc length of 2149.12 feet, and
a chord which bears North 2843'07" West, a distance of 2023.72 feet
to a calculated point;
3. North 0529'07" East, a distance of 423.15 feet to a
calculated point;
4. With a curve to the left, having a radius of 1000.01 feet,
a delta angle of 4036'48", an arc length of 708.84 feet, and a chord
which bears North 1449'17" West, a distance of 694.10 feet to a
calculated point;
5. North 3507'41" West, a distance of 344.76 feet to a
calculated point;
6. North 5452'19" East, a distance of 25.40 feet to a
calculated point;
7. With a curve to the left, having a radius of 500.00 feet,
a delta angle of 9625'47", an arc length of 841.51 feet, and a chord
which bears North 0639'26" East, a distance of 745.65 feet to a
calculated point;
8. North 4133'28" West, a distance of 324.65 feet to a
calculated point;
9. With a curve to the right, having a radius of 500.00 feet,
a delta angle of 6945'07", an arc length of 608.70 feet, and a chord
which bears North 0640'55" West, a distance of 571.80 feet to a
calculated point;
10. North 2811'39" East, a distance of 1655.67 feet to a
calculated point;
11. South 6148'21" East, a distance of 1129.78 feet to a
calculated point;
12. With a curve to the left, having a radius of 1400.00
feet, a delta angle of 3117'39", an arc length of 764.66 feet, and a
chord which bears South 7727'10" East, a distance of 755.19 feet to
a calculated point;
13. North 8654'01" East, a distance of 948.17 feet to a
calculated point;
14. With a curve to the right, having a radius of 1400.01
feet, a delta angle of 3017'26", an arc length of 740.14 feet, and a
chord which bears South 7757'16" East, a distance of 731.55 feet to
a calculated point;
15. South 6248'33" East, a distance of 209.65 feet to a
calculated point in the west right-of-way line of said F.M. 1625,
same being the southeast line of said 167.748 acre tract;
THENCE with the west right-of-way line of F.M. 1625, same
being the southeast line of said 167.748 acre tract, the following
two (2) courses and distances:
1. South 2705'45" West, a distance of 1346.91 feet to a
concrete highway monument found;
2. South 2719'52" West, a distance of 601.74 feet to a 1/2"
rebar with "Chaparral Boundary" cap found at the east corner of a
2.99 acre tract described in a deed of record in Document No.
2005117402 of the Official Public Records of Travis County, Texas,
from which a 1/2" rebar found bears South 6217'33" East, a distance
of 0.61 feet;
THENCE continuing with the southeast line of said 167.748
acre tract, same being the northeast, northwest, and southwest
lines of said 2.99 acre tract, the following three (3) courses and
distances:
1. North 6214'19" West, a distance of 361.02 feet to a 1/2"
rebar found;
2. South 2725'52" West, a distance of 360.78 feet to a 1/2"
rebar found;
3. South 6214'19" East, a distance of 361.65 feet to a 1/2"
rebar with "Chaparral Boundary" cap found in the west right-of-way
line of F.M. 1625, same being the south corner of said 2.99 acre
tract;
THENCE continuing with the southeast line of said 167.748
acre tract, same being the west right-of-way line of F.M. 1625, the
following two (2) courses and distances:
1. South 2719'52" West, a distance of 361.72 feet to a 1/2"
rebar with "Chaparral Boundary" cap found;
2. South 2711'52" West, a distance of 434.71 feet to the
POINT OF BEGINNING, containing 339.251 acres of land, more or less.
SECTION 3. LEGISLATIVE FINDINGS. The legislature finds
that:
(1) The development or redevelopment in the area in the
proposed Austin Desired Development Zone District No. 5 would not
occur solely through private investment in the reasonably
foreseeable future;
(2) The area in the proposed Austin Desired Development Zone
District No. 5 is unproductive and underdeveloped; and
(3) The conditions in the area of the proposed Austin
Desired Development Zone District No. 5 substantially arrest or
impair the sound growth of the area, are an economic or social
liability, and present a menace to the public health, safety,
morals, or welfare.
SECTION 4. (a) The legal notice of the intention to
introduce this Act, setting forth the general substance of this
Act, has been published as provided by law, and the notice and a
copy of this Act have been furnished to all persons, agencies,
officials, or entities to which they are required to be furnished
under Section 59, Article XVI, Texas Constitution, and Chapter 313,
Government Code.
(b) The governor, one of the required recipients, has
submitted the notice and Act to the Texas Commission on
Environmental Quality.
(c) The Texas Commission on Environmental Quality has filed
its recommendations relating to this Act with the governor,
lieutenant governor, and speaker of the house of representatives
within the required time.
(d) The general law relating to consent by political
subdivisions to the creation of districts with conservation,
reclamation, and road powers and the inclusion of land in those
districts has been complied with.
(e) All requirements of the constitution and laws of this
state and the rules and procedures of the legislature with respect
to the notice, introduction, and passage of this Act have been
fulfilled and accomplished.
SECTION 5. EFFECTIVE DATE. This Act takes effect
immediately if it receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this Act takes effect September 1, 2009.