By: Martinez Fischer H.B. No. 4478
A BILL TO BE ENTITLED
AN ACT
relating to the creation of Austin Desired Development Zone
District No. 2; 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. 2
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. 2.
Sec. 38____.002. NATURE OF DISTRICT. Austin Desired
Development Zone District No. 2 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. 2 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. 2
includes all territory contained in the following area:
A DESCRIPTION OF 468.280 ACRES IN THE SANTIAGO DEL VALLE
GRANT IN TRAVIS COUNTY, TEXAS, BEING A PORTION OF AN 81.018 ACRE
TRACT DESCRIBED IN A SPECIAL WARRANTY DEED TO JONA ACQUISITION
INC., DATED DECEMBER 12, 2006 AND RECORDED IN DOCUMENT NO.
2006246454 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS,
A PORTION OF A 103.415 ACRE TRACT DESCRIBED IN A SPECIAL WARRANTY
DEED TO JONA ACQUISITION INC., DATED NOVEMBER 20, 2006 AND RECORDED
IN DOCUMENT NO. 2006224021 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS
COUNTY, TEXAS, 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 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 A
20.005 ACRE TRACT DESCRIBED IN A WARRANTY DEED WITH VENDOR'S LIEN TO
JOHN T. HALDENSTEIN AND JOSHUA N. HALDENSTEIN, DATED DECEMBER 14,
2000 AND RECORDED IN DOCUMENT NO. 2000203669 OF THE OFFICIAL PUBLIC
RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF A 198.302 ACRE TRACT
DESCRIBED IN A GENERAL WARRANTY DEED TO JONA ACQUISITION INC.,
DATED DECEMBER 20, 2006 AND RECORDED IN DOCUMENT NO. 2006244772 OF
THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS, A PORTION OF A
37.390 ACRE TRACT DESCRIBED IN A GENERAL WARRANTY DEED TO JONA
ACQUISITION INC., DATED OCTOBER 30, 2008 AND RECORDED IN DOCUMENT
NO. 2008179828 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY,
TEXAS, A PORTION OF A 232.233 ACRE TRACT DESCRIBED IN A SPECIAL
WARRANTY DEED WITH VENDOR'S LIEN TO JONA ACQUISITION INC., DATED
JANUARY 8, 2009 AND RECORDED IN DOCUMENT NO. 2009003190 OF THE
OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY, TEXAS, AND A PORTION OF AN
67.339 ACRE TRACT DESCRIBED IN A SPECIAL WARRANTY DEED TO JONA
ACQUISITION INC., DATED NOVEMBER 7, 2007 AND RECORDED IN DOCUMENT
NO. 2007204509 OF THE OFFICIAL PUBLIC RECORDS OF TRAVIS COUNTY,
TEXAS; SAID 468.280 ACRE TRACT BEING MORE PARTICULARLY DESCRIBED BY
METES AND BOUNDS AS FOLLOWS:
BEGINNING at a calculated point for the southeast corner of
said 103.415 acre tract, same being the northeast corner of a 0.1291
acre tract described in a deed of record under Document No.
2001163489 of the Official Public Records of Travis County, Texas,
and in the west right-of-way line of F.M. 1625 (80' right-of-way);
THENCE North 6241'37" West, with the south line of said
103.415 acre tract, same being the north line of said 0.1291 acre
tract, at a distance of 0.50 feet passing a 2" iron pipe found, and
continuing for a total distance of 75.00 feet to a 1/2" rebar with
plastic "Chaparral Boundary" cap found at the northwest corner of
said 0.1291 acre tract, same being the northeast corner of said
167.748 acre tract;
THENCE with the east lines of said 167.748 acre tract, same
being the northwest and southwest lines of said 0.1291 acre tract,
the following two (2) courses and distances:
1. South 2705'45" West, a distance of 75.17 feet to a 1/2"
rebar with "Chaparral Boundary" cap found;
2. South 6241'37" East, at a distance of 23.12 feet to a
calculated point in the east line of said 167.748 acre tract, same
being the southwest line of said 0.1291 acre tract;
THENCE crossing said 167.748 acre tract, said 42.558 acre
tract, said 20.005 acre tract, said 198.302 acre tract, said
232.233 acre tract, said 37.390 acre tract, said 67.339 acre tract,
said 81.018 acre tract, said 103.415 acre tract the following
thirty-one (31) courses and distances:
1. South 2711'27" West, a distance of 373.24 feet to a
calculated point;
2. North 6248'33" West, a distance of 157.15 feet to a
calculated point for a point of curvature to the left;
3. Following said curve to the left, 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 North 7757'16" West, a distance of
731.55 feet to a calculated point;
4. South 8654'01" West, a distance of 948.17 feet to a
calculated point for a point of curvature to the right;
5. Following said curve to the right, 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 North 7727'10" West, a distance of
755.19 feet to a calculated point;
6. North 6148'21" West, a distance of 1129.78 feet to a
calculated point;
7. North 2811'39" East, a distance of 913.30 feet to a
calculated point;
8. North 6148'21" West, a distance of 6.57 feet to a
calculated point for a point of curvature to the right;
9. Following said curve to the right, having a radius of
531.00 feet, a delta angle of 3615'15", an arc length of 335.99
feet, and a chord which bears North 4619'17" East, a distance of
330.42 feet to a calculated point;
10. North 2533'06" West, a distance of 187.89 feet to a
calculated point for a point of curvature to the left;
11. Following said curve to the right, having a radius of
1000.01 feet, a delta angle of 3722'12", an arc length of 652.23
feet, and a chord which bears North 4414'12" West, a distance of
640.74 feet to a calculated point;
12. North 6255'18" West, a distance of 280.83 feet to a
calculated point for a point of curvature to the right;
13. Following said curve to the right, having a radius of
800.00 feet, a delta angle of 3547'43", an arc length of 499.80
feet, and a chord which bears North 4501'27" West, a distance of
491.71 feet to a calculated point;
14. North 2707'35" West, a distance of 204.28 feet to a
calculated point for a point of curvature to the right;
15. Following said curve to the right, having a radius of
1600.01 feet, a delta angle of 10824'34", an arc length of 3027.38
feet, and a chord which bears North 2704'42" East, a distance of
2595.57 feet to a calculated point for a point of reverse curvature
to the left;
16. Following said curve to the left, having a radius of
1000.01 feet, a delta angle of 2904'06", an arc length of 507.34
feet, and a chord which bears North 6917'59" East, a distance of
501.92 feet to a calculated point;
17. North 5440'51" East, a distance of 483.26 feet to a
calculated point for a point of curvature to the left;
18. Following said curve to the left, having a radius of
1226.51 feet, a delta angle of 1603'46", an arc length of 343.85
feet, and a chord which bears South 4315'53" East, a distance of
342.73 feet to a calculated point;
19. South 5117'46" East, a distance of 107.66 feet to a
calculated point for a point of curvature to the right;
20. Following said curve to the right, having a radius of
923.51 feet, a delta angle of 1415'58", an arc length of 229.94
feet, and a chord which bears South 4409'47" East, a distance of
229.35 feet to a calculated point;
21. South 3701'48" East, a distance of 185.80 feet to a
calculated point for a point of curvature to the left;
22. Following said curve to the left, having a radius of
434.00 feet, a delta angle of 1637'02", an arc length of 125.87
feet, and a chord which bears South 4520'18" East, a distance of
125.43 feet to a calculated point;
23. South 5338'49" East, a distance of 589.06 feet to a
calculated point for a point of curvature to the right;
24. Following said curve to the right, having a radius of
720.83 feet, a delta angle of 2051'58", an arc length of 262.52
feet, and a chord which bears South 4312'50" East, a distance of
261.07 feet to a calculated point;
25. South 3249'11" East, a distance of 345.55 feet to a
calculated point for a point of curvature to the left;
26. Following said curve to the left, having a radius of
782.00 feet, a delta angle of 3006'07", an arc length of 410.85
feet, and a chord which bears South 4752'15" East, a distance of
406.14 feet to a calculated point;
27. South 6255'18" East, a distance of 878.22 feet to a
calculated point for a point of curvature to the right;
28. Following said curve to the right, having a radius of
668.00 feet, a delta angle of 9000'00", an arc length of 1049.30
feet, and a chord which bears South 1755'18" East, a distance of
944.70 feet to a calculated point;
29. South 6255'18" East, a distance of 7.00 feet to a
calculated point;
30. South 2704'42" West, a distance of 1195.83 feet to a
calculated point;
31. South 6255'18" East, a distance of 582.76 feet to a
calculated point in the east line of said 103.415 acre tract, same
being in the northwest right-of-way line of F.M. 1625;
THENCE South 2705'45" West, with the east line of said
103.415 acre tract, same being the west right-of-way line of F.M.
1625, a distance of 1273.54 feet to the POINT OF BEGINNING,
containing 468.280 acres of land, more or less.
SAVE AND EXCEPT TRACT: 0.458 ACRES
BEGINNING at a 1/2" rebar found for the southeast corner of
said 21,064 square foot tract, same being a point in the south line
of said 12.7 acre tract, also being a point in the north line of said
37.390 acre tract, from which a 1/2" rebar with "Chaparral
Boundary" cap found for the northeast corner of said 37.390 acre
tract, same being the southeast corner of said 12.7 acre tract, also
being a point in the west line of said 198.302 acre tract, bears
South 6215'58" West, a distance of 34.88 feet;
THENCE North 6215'58" West, with the south line of said 12.7
acre tract, same being the north line of said 37.390 acre tract, a
distance of 84.16 feet to a 1/2" rebar with cap set for the
southwest corner of said 21,064 square foot tract;
THENCE crossing said 12.7 acre tract, the following three (3)
courses and distances:
1. North 2703'32" East, a distance of 251.09 feet to a 1/2"
rebar found;
2. South 6200'51" East, a distance of 84.16 feet to a 1/2"
rebar found;
3. South 2703'32" West, a distance of 250.72 feet to the
POINT OF BEGINNING, containing 0.458 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. 2 would not
occur solely through private investment in the reasonably
foreseeable future;
(2) The area in the proposed Austin Desired Development Zone
District No. 2 is unproductive and underdeveloped; and
(3) The conditions in the area of the proposed Austin
Desired Development Zone District No. 2 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.