Texas 2017 - 85th Regular

Texas House Bill HB4343 Compare Versions

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11 85R28366 SMT-D
22 By: Oliverson H.B. No. 4343
3+ Substitute the following for H.B. No. 4343:
4+ By: Cosper C.S.H.B. No. 4343
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57 A BILL TO BE ENTITLED
68 AN ACT
79 relating to the creation of Harris County Improvement District No.
810 26; providing authority to issue bonds; providing authority to
911 impose assessments, fees, and taxes.
1012 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1113 SECTION 1. Subtitle C, Title 4, Special District Local Laws
1214 Code, is amended by adding Chapter 3800 to read as follows:
1315 CHAPTER 3800. HARRIS COUNTY IMPROVEMENT DISTRICT NO. 26
1416 SUBCHAPTER A. GENERAL PROVISIONS
1517 Sec. 3800.001. DEFINITIONS. In this chapter:
1618 (1) "Board" means the district's board of directors.
1719 (2) "City" means the City of Houston.
1820 (3) "County" means Harris County.
1921 (4) "Director" means a board member.
2022 (5) "District" means the Harris County Improvement
2123 District No. 26.
2224 Sec. 3800.002. CREATION AND NATURE OF DISTRICT. The
2325 district is a special district created under Section 59, Article
2426 XVI, Texas Constitution.
2527 Sec. 3800.003. PURPOSE; DECLARATION OF INTENT. (a) The
2628 creation of the district is essential to accomplish the purposes of
2729 Sections 52 and 52-a, Article III, and Section 59, Article XVI,
2830 Texas Constitution, and other public purposes stated in this
2931 chapter. By creating the district and in authorizing the city, the
3032 county, and other political subdivisions to contract with the
3133 district, the legislature has established a program to accomplish
3234 the public purposes set out in Section 52-a, Article III, Texas
3335 Constitution.
3436 (b) The creation of the district is necessary to promote,
3537 develop, encourage, and maintain employment, commerce,
3638 transportation, housing, tourism, recreation, the arts,
3739 entertainment, economic development, safety, and the public
3840 welfare in the district.
3941 (c) This chapter and the creation of the district may not be
4042 interpreted to relieve the city or the county from providing the
4143 level of services provided as of the effective date of the Act
4244 enacting this chapter to the area in the district. The district is
4345 created to supplement and not to supplant city or county services
4446 provided in the district.
4547 Sec. 3800.004. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a)
4648 The district is created to serve a public use and benefit.
4749 (b) All land and other property included in the district
4850 will benefit from the improvements and services to be provided by
4951 the district under powers conferred by Sections 52 and 52-a,
5052 Article III, and Section 59, Article XVI, Texas Constitution, and
5153 other powers granted under this chapter.
5254 (c) The creation of the district is in the public interest
5355 and is essential to further the public purposes of:
5456 (1) developing and diversifying the economy of the
5557 state;
5658 (2) eliminating unemployment and underemployment; and
5759 (3) developing or expanding transportation and
5860 commerce.
5961 (d) The district will:
6062 (1) promote the health, safety, and general welfare of
6163 residents, employers, potential employees, employees, visitors,
6264 and consumers in the district, and of the public;
6365 (2) provide needed funding for the district to
6466 preserve, maintain, and enhance the economic health and vitality of
6567 the district territory as a community and business center;
6668 (3) promote the health, safety, welfare, and enjoyment
6769 of the public by providing pedestrian ways and by landscaping and
6870 developing certain areas in the district, which are necessary for
6971 the restoration, preservation, and enhancement of scenic beauty;
7072 and
7173 (4) provide for water, wastewater, drainage, road, and
7274 recreational facilities for the district.
7375 (e) Pedestrian ways along or across a street, whether at
7476 grade or above or below the surface, street lighting, street
7577 landscaping, parking, and street art objects are parts of and
7678 necessary components of a street and are considered to be a street
7779 or road improvement.
7880 (f) The district will not act as the agent or
7981 instrumentality of any private interest even though the district
8082 will benefit many private interests as well as the public.
8183 Sec. 3800.005. INITIAL DISTRICT TERRITORY. (a) The
8284 district is initially composed of the territory described by
8385 Section 2 of the Act enacting this chapter.
8486 (b) The boundaries and field notes contained in Section 2 of
8587 the Act enacting this chapter form a closure. A mistake in the
8688 field notes or in copying the field notes in the legislative process
8789 does not affect the district's:
8890 (1) organization, existence, or validity;
8991 (2) right to issue any type of bonds for the purposes
9092 for which the district is created or to pay the principal of and
9193 interest on the bonds;
9294 (3) right to impose or collect an assessment or tax; or
9395 (4) legality or operation.
9496 Sec. 3800.006. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
9597 All or any part of the area of the district is eligible to be
9698 included in:
9799 (1) a tax increment reinvestment zone created under
98100 Chapter 311, Tax Code;
99101 (2) a tax abatement reinvestment zone created under
100102 Chapter 312, Tax Code;
101103 (3) an enterprise zone created under Chapter 2303,
102104 Government Code;
103105 (4) an industrial district created under Chapter 42,
104106 Local Government Code; or
105107 (5) a public improvement district created under
106108 Chapter 372, Local Government Code.
107109 Sec. 3800.007. APPLICABILITY OF MUNICIPAL MANAGEMENT
108110 DISTRICTS LAW. Except as otherwise provided by this chapter,
109111 Chapter 375, Local Government Code, applies to the district.
110112 Sec. 3800.008. CONSTRUCTION OF CHAPTER. This chapter shall
111113 be liberally construed in conformity with the findings and purposes
112114 stated in this chapter.
113115 SUBCHAPTER B. BOARD OF DIRECTORS
114116 Sec. 3800.051. GOVERNING BODY; TERMS. (a) The district is
115117 governed by a board of five voting directors who serve staggered
116118 terms of four years, with two or three directors' terms expiring
117119 June 1 of each odd-numbered year.
118120 (b) The board by resolution may change the number of voting
119121 directors on the board only if the board determines that the change
120122 is in the best interest of the district. The board may not consist
121123 of fewer than five or more than 15 voting directors.
122124 Sec. 3800.052. APPOINTMENT OF VOTING DIRECTORS. (a) The
123125 Texas Commission on Environmental Quality shall appoint voting
124126 directors from persons recommended by the board.
125127 (b) Section 49.052, Water Code, does not apply to the
126128 directors.
127129 Sec. 3800.053. NONVOTING DIRECTORS. The board may appoint
128130 nonvoting directors to serve at the pleasure of the voting
129131 directors.
130132 Sec. 3800.054. QUORUM. For purposes of determining the
131133 requirements for a quorum of the board, the following are not
132134 counted:
133135 (1) a board position vacant for any reason, including
134136 death, resignation, or disqualification;
135137 (2) a director who is abstaining from participation in
136138 a vote because of a conflict of interest; or
137139 (3) a nonvoting director.
138140 Sec. 3800.055. COMPENSATION. A director is entitled to
139141 receive fees of office and reimbursement for actual expenses as
140142 provided by Section 49.060, Water Code. Sections 375.069 and
141143 375.070, Local Government Code, do not apply to the board.
142144 Sec. 3800.056. INITIAL VOTING DIRECTORS. (a) The initial
143145 board consists of:
144146 Pos. No. Name of Director: Pos. No. Name of Director:
145147 Pos. No. Name of Director:
146148 1 Jeff Eastman 1 Jeff Eastman
147149 1 Jeff Eastman
148150 2 Mark Urback 2 Mark Urback
149151 2 Mark Urback
150152 3 Lee Burchfield 3 Lee Burchfield
151153 3 Lee Burchfield
152154 4 James Warren 4 James Warren
153155 4 James Warren
154156 5 Jay Lynn Daniel 5 Jay Lynn Daniel
155157 5 Jay Lynn Daniel
156158 (b) Of the initial directors, the terms of directors
157159 appointed for positions one through three expire June 1, 2019, and
158160 the terms of directors appointed for positions four and five expire
159161 June 1, 2021.
160162 (c) Section 3800.052 does not apply to this section.
161163 (d) This section expires September 1, 2021.
162164 SUBCHAPTER C. POWERS AND DUTIES
163165 Sec. 3800.101. GENERAL POWERS AND DUTIES. The district has
164166 the powers and duties necessary to accomplish the purposes for
165167 which the district is created.
166168 Sec. 3800.102. IMPROVEMENT PROJECTS AND SERVICES. The
167169 district may provide, design, construct, acquire, improve,
168170 relocate, operate, maintain, or finance an improvement project or
169171 service using any money available to the district, or contract with
170172 a governmental or private entity to provide, design, construct,
171173 acquire, improve, relocate, operate, maintain, or finance an
172174 improvement project or service authorized under this chapter or
173175 Chapter 375, Local Government Code.
174176 Sec. 3800.103. DEVELOPMENT CORPORATION POWERS. The
175177 district, using money available to the district, may exercise the
176178 powers given to a development corporation under Chapter 505, Local
177179 Government Code, including the power to own, operate, acquire,
178180 construct, lease, improve, or maintain a project under that
179181 chapter.
180182 Sec. 3800.104. NONPROFIT CORPORATION. (a) The board by
181183 resolution may authorize the creation of a nonprofit corporation to
182184 assist and act for the district in implementing a project or
183185 providing a service authorized by this chapter.
184186 (b) The nonprofit corporation:
185187 (1) has each power of and is considered to be a local
186188 government corporation created under Subchapter D, Chapter 431,
187189 Transportation Code; and
188190 (2) may implement any project and provide any service
189191 authorized by this chapter.
190192 (c) The board shall appoint the board of directors of the
191193 nonprofit corporation. The board of directors of the nonprofit
192194 corporation shall serve in the same manner as the board of directors
193195 of a local government corporation created under Subchapter D,
194196 Chapter 431, Transportation Code, except that a board member is not
195197 required to reside in the district.
196198 Sec. 3800.105. PUBLIC FACILITY CORPORATIONS. As provided
197199 by Chapter 303, Local Government Code, the board by resolution may
198200 authorize the creation of a public facility corporation in the
199201 district to finance or to provide for the acquisition,
200202 construction, rehabilitation, renovation, repair, equipping,
201203 furnishing, or placement in service of public facilities in an
202204 orderly, planned manner and at the lowest possible borrowing costs.
203205 Sec. 3800.106. AGREEMENTS; GRANTS. (a) As provided by
204206 Chapter 375, Local Government Code, the district may make an
205207 agreement with or accept a gift, grant, or loan from any person.
206208 (b) The implementation of a project is a governmental
207209 function or service for the purposes of Chapter 791, Government
208210 Code.
209211 Sec. 3800.107. LAW ENFORCEMENT SERVICES. To protect the
210212 public interest, the district may contract with a qualified party,
211213 including the county or the city, to provide law enforcement
212214 services in the district for a fee.
213215 Sec. 3800.108. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The
214216 district may join and pay dues to a charitable or nonprofit
215217 organization that performs a service or provides an activity
216218 consistent with the furtherance of a district purpose.
217219 Sec. 3800.109. ECONOMIC DEVELOPMENT. (a) The district may
218220 engage in activities that accomplish the economic development
219221 purposes of the district.
220222 (b) The district may establish and provide for the
221223 administration of one or more programs to promote state or local
222224 economic development and to stimulate business and commercial
223225 activity in the district, including programs to:
224226 (1) make loans and grants of public money; and
225227 (2) provide district personnel and services.
226228 (c) The district may create economic development programs
227229 and exercise the economic development powers provided to
228230 municipalities by:
229231 (1) Chapter 380, Local Government Code; and
230232 (2) Subchapter A, Chapter 1509, Government Code.
231233 Sec. 3800.110. PARKING FACILITIES. (a) The district may
232234 acquire, lease as lessor or lessee, construct, develop, own,
233235 operate, and maintain parking facilities or a system of parking
234236 facilities, including lots, garages, parking terminals, or other
235237 structures or accommodations for parking motor vehicles off the
236238 streets and related appurtenances.
237239 (b) The district's parking facilities serve the public
238240 purposes of the district and are owned, used, and held for a public
239241 purpose even if leased or operated by a private entity for a term of
240242 years.
241243 (c) The district's parking facilities are part of and
242244 necessary components of a street and are considered to be a street
243245 or road improvement.
244246 (d) The development and operation of the district's parking
245247 facilities may be considered an economic development program.
246248 Sec. 3800.111. ANNEXATION OR EXCLUSION OF LAND. (a) The
247249 district may annex land as provided by Subchapter J, Chapter 49,
248250 Water Code.
249251 (b) The district may exclude land as provided by Subchapter
250252 J, Chapter 49, Water Code. Section 375.044(b), Local Government
251253 Code, does not apply to the district.
252254 Sec. 3800.112. PUBLIC IMPROVEMENT DISTRICT POWERS. The
253255 district has the powers provided by Chapter 372, Local Government
254256 Code, to a municipality or county.
255257 Sec. 3800.113. ROAD UTILITY DISTRICT POWERS. The district
256258 has the powers provided by the general laws relating to road utility
257259 districts created under Section 52(b), Article III, Texas
258260 Constitution, including Chapter 441, Transportation Code.
259261 Sec. 3800.114. PROPERTY OF CERTAIN UTILITIES EXEMPT FROM
260262 ASSESSMENTS AND FEES. The district may not impose an assessment,
261263 impact fee, or standby fee on the property, including the
262264 equipment, rights-of-way, easements, facilities, or improvements,
263265 of:
264266 (1) an electric utility or a power generation company
265267 as defined by Section 31.002, Utilities Code;
266268 (2) a gas utility, as defined by Section 101.003 or
267269 121.001, Utilities Code, or a person who owns pipelines used for the
268270 transportation or sale of oil or gas or a product or constituent of
269271 oil or gas;
270272 (3) a person who owns pipelines used for the
271273 transportation or sale of carbon dioxide;
272274 (4) a telecommunications provider as defined by
273275 Section 51.002, Utilities Code; or
274276 (5) a cable service provider or video service provider
275277 as defined by Section 66.002, Utilities Code.
276278 Sec. 3800.115. USE OF ELECTRICAL OR OPTICAL LINES. (a) The
277279 district may impose an assessment to pay the cost of:
278280 (1) burying or removing electrical power lines,
279281 telephone lines, cable or fiber-optic lines, or any other type of
280282 electrical or optical line;
281283 (2) removing poles and any elevated lines using the
282284 poles; and
283285 (3) reconnecting the lines described by Subdivision
284286 (2) to the buildings or other improvements to which the lines were
285287 connected.
286288 (b) The district may finance, acquire, construct, improve,
287289 operate, maintain, or charge fees for the use of the district
288290 conduits for another person's:
289291 (1) telecommunications network; or
290292 (2) fiber-optic cable.
291293 (c) Consistent with Title 2, Utilities Code, the district
292294 may finance, construct, or maintain conduits for:
293295 (1) electronic transmission and distribution lines
294296 and supporting facilities; or
295297 (2) other types of transmission and distribution lines
296298 and supporting facilities.
297299 (d) The district may not require a person to use a district
298300 conduit.
299301 Sec. 3800.116. STRATEGIC PARTNERSHIP AGREEMENT. The
300302 district may negotiate and enter into a written strategic
301303 partnership agreement under Section 43.0751, Local Government
302304 Code, with a municipality in whose extraterritorial jurisdiction
303305 the district is located.
304306 Sec. 3800.117. NO EMINENT DOMAIN POWER. The district may
305307 not exercise the power of eminent domain.
306308 SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
307309 Sec. 3800.151. DISBURSEMENTS AND TRANSFERS OF MONEY. The
308310 board by resolution shall establish the number of directors'
309311 signatures and the procedure required for a disbursement or
310312 transfer of district money.
311313 Sec. 3800.152. MONEY USED FOR IMPROVEMENTS OR SERVICES.
312314 The district may acquire, construct, finance, operate, or maintain
313315 any improvement or service authorized under this chapter or Chapter
314316 375, Local Government Code, using any money available to the
315317 district.
316318 Sec. 3800.153. PETITION REQUIRED FOR FINANCING SERVICES AND
317319 IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
318320 service or improvement project with assessments under this chapter
319321 unless a written petition requesting that service or improvement
320322 has been filed with the board.
321323 (b) A petition filed under Subsection (a) must be signed by
322324 the owners of a majority of the assessed value of real property in
323325 the district subject to assessment according to the most recent
324326 certified tax appraisal roll for the county.
325327 Sec. 3800.154. METHOD OF NOTICE FOR HEARING. The district
326328 may mail the notice required by Section 375.115(c), Local
327329 Government Code, by certified or first class United States mail.
328330 The board shall determine the method of notice.
329331 Sec. 3800.155. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
330332 The board by resolution may impose and collect an assessment for any
331333 purpose authorized by this chapter in all or part of the district.
332334 (b) An assessment, a reassessment, or an assessment
333335 resulting from an addition to or correction of the assessment roll
334336 by the district, penalties and interest on an assessment or
335337 reassessment, an expense of collection, and reasonable attorney's
336338 fees incurred by the district:
337339 (1) are a first and prior lien against the property
338340 assessed;
339341 (2) are superior to any other lien or claim other than
340342 a lien or claim for county, school district, or municipal ad valorem
341343 taxes; and
342344 (3) are the personal liability of and a charge against
343345 the owners of the property even if the owners are not named in the
344346 assessment proceedings.
345347 (c) The lien is effective from the date of the board's
346348 resolution imposing the assessment until the date the assessment is
347349 paid. The board may enforce the lien in the same manner that the
348350 board may enforce an ad valorem tax lien against real property.
349351 (d) The board may make a correction to or deletion from the
350352 assessment roll that does not increase the amount of assessment of
351353 any parcel of land without providing notice and holding a hearing in
352354 the manner required for additional assessments.
353355 Sec. 3800.156. RESIDENTIAL PROPERTY NOT EXEMPT. Section
354356 375.161, Local Government Code, does not apply to the district.
355357 Sec. 3800.157. COMPETITIVE BIDDING. Subchapter I, Chapter
356358 49, Water Code, applies to the district. Sections 375.221 and
357359 375.223, Local Government Code, do not apply to the district.
358360 Sec. 3800.158. TAX AND ASSESSMENT ABATEMENTS. The district
359361 may designate reinvestment zones and may grant abatements of a tax
360362 or assessment on property in the zones in the manner provided by
361363 Chapter 312, Tax Code.
362364 SUBCHAPTER E. TAXES AND BONDS
363365 Sec. 3800.201. ELECTIONS REGARDING TAXES AND BONDS. (a)
364366 The district may issue, without an election, bonds, notes, and
365367 other obligations secured by:
366368 (1) revenue other than ad valorem taxes; or
367369 (2) contract payments described by Section 3800.203.
368370 (b) The district must hold an election in the manner
369371 provided by Subchapter L, Chapter 375, Local Government Code, to
370372 obtain voter approval before the district may impose an ad valorem
371373 tax or issue bonds payable from ad valorem taxes.
372374 (c) Section 375.243, Local Government Code, does not apply
373375 to the district.
374376 (d) All or any part of any facilities or improvements that
375377 may be acquired by a district by the issuance of its bonds may be
376378 submitted as a single proposition or as several propositions to be
377379 voted on at the election.
378380 Sec. 3800.202. OPERATION AND MAINTENANCE TAX. (a) If
379381 authorized by a majority of the district voters voting at an
380382 election held in accordance with Section 3800.201, the district may
381383 impose an operation and maintenance tax on taxable property in the
382384 district in accordance with Section 49.107, Water Code, for any
383385 district purpose, including to:
384386 (1) maintain and operate the district;
385387 (2) construct or acquire improvements; or
386388 (3) provide a service.
387389 (b) The board shall determine the tax rate. The rate may not
388390 exceed the rate approved at the election.
389391 (c) Section 49.107(h), Water Code, does not apply to the
390392 district.
391393 Sec. 3800.203. CONTRACT TAXES. (a) In accordance with
392394 Section 49.108, Water Code, the district may impose a tax other than
393395 an operation and maintenance tax and use the revenue derived from
394396 the tax to make payments under a contract after the provisions of
395397 the contract have been approved by a majority of the district voters
396398 voting at an election held for that purpose.
397399 (b) A contract approved by the district voters may contain a
398400 provision stating that the contract may be modified or amended by
399401 the board without further voter approval.
400402 Sec. 3800.204. AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS
401403 AND OTHER OBLIGATIONS. (a) The district may borrow money on terms
402404 determined by the board. Section 375.205, Local Government Code,
403405 does not apply to a loan, line of credit, or other borrowing from a
404406 bank or financial institution secured by revenue other than ad
405407 valorem taxes.
406408 (b) The district may issue bonds, notes, or other
407409 obligations payable wholly or partly from ad valorem taxes,
408410 assessments, impact fees, revenue, contract payments, grants, or
409411 other district money, or any combination of those sources of money,
410412 to pay for any authorized district purpose.
411413 (c) The limitation on the outstanding principal amount of
412414 bonds, notes, and other obligations provided by Section 49.4645,
413415 Water Code, does not apply to the district.
414416 Sec. 3800.205. TAXES FOR BONDS. At the time the district
415417 issues bonds payable wholly or partly from ad valorem taxes, the
416418 board shall provide for the annual imposition of a continuing
417419 direct annual ad valorem tax, without limit as to rate or amount,
418420 for each year that all or part of the bonds are outstanding as
419421 required and in the manner provided by Sections 54.601 and 54.602,
420422 Water Code.
421423 SUBCHAPTER F. DEFINED AREAS
422424 Sec. 3800.251. AUTHORITY TO ESTABLISH DEFINED AREAS OR
423425 DESIGNATED PROPERTY. The district may define areas or designate
424426 certain property of the district to pay for improvements,
425427 facilities, or services that primarily benefit that area or
426428 property and do not generally and directly benefit the district as a
427429 whole.
428430 Sec. 3800.252. PROCEDURE FOR ELECTION. (a) Before the
429431 district may impose an ad valorem tax or issue bonds payable from ad
430432 valorem taxes of the defined area or designated property, the board
431433 shall hold an election in the defined area or in the designated
432434 property only.
433435 (b) The board may submit the proposition to the voters on
434436 the same ballot to be used in another election.
435437 Sec. 3800.253. DECLARING RESULT AND ISSUING ORDER. (a) If
436438 a majority of the voters voting at the election approve the
437439 proposition or propositions, the board shall declare the results
438440 and, by order, shall establish the defined area and describe it by
439441 metes and bounds or designate the specific property.
440442 (b) A court may not review the board's order except on the
441443 ground of fraud, palpable error, or arbitrary and confiscatory
442444 abuse of discretion.
443445 Sec. 3800.254. TAXES FOR SERVICES, IMPROVEMENTS, AND
444446 FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
445447 approval and adoption of the order described by Section 3800.253,
446448 the district may apply separately, differently, equitably, and
447449 specifically its taxing power and lien authority to the defined
448450 area or designated property to provide money to construct,
449451 administer, maintain, and operate services, improvements, and
450452 facilities that primarily benefit the defined area or designated
451453 property.
452454 Sec. 3800.255. ISSUANCE OF BONDS FOR DEFINED AREA OR
453455 DESIGNATED PROPERTY. After the order under Section 3800.253 is
454456 adopted, the district may issue bonds to provide for any land,
455457 improvements, facilities, plants, equipment, and appliances for
456458 the defined area or designated property.
457459 SUBCHAPTER G. SALES AND USE TAX
458460 Sec. 3800.301. MEANINGS OF WORDS AND PHRASES. A word or
459461 phrase used in this subchapter that is defined by Chapters 151 and
460462 321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax
461463 Code.
462464 Sec. 3800.302. APPLICABILITY OF CERTAIN TAX CODE
463465 PROVISIONS. (a) Except as otherwise provided by this subchapter,
464466 Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code,
465467 apply to taxes imposed under this subchapter and to the
466468 administration and enforcement of those taxes in the same manner
467469 that those laws apply to state taxes.
468470 (b) Chapter 321, Tax Code, relating to municipal sales and
469471 use taxes, applies to the application, collection, change, and
470472 administration of a sales and use tax imposed under this subchapter
471473 to the extent consistent with this chapter, as if references in
472474 Chapter 321, Tax Code, to a municipality referred to the district
473475 and references to a governing body referred to the board.
474476 (c) Sections 321.106, 321.401, 321.402, 321.403, 321.404,
475477 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not
476478 apply to a tax imposed under this subchapter.
477479 Sec. 3800.303. AUTHORIZATION; ELECTION. (a) The district
478480 may adopt a sales and use tax to serve the purposes of the district
479481 after an election in which a majority of the voters of the district
480482 voting in the election authorize the adoption of the tax.
481483 (b) The board by order may call an election to authorize a
482484 sales and use tax. The election may be held with any other district
483485 election.
484486 (c) The district shall provide notice of the election and
485487 shall hold the election in the manner prescribed by Section
486488 3800.201.
487489 (d) The ballots shall be printed to provide for voting for
488490 or against the proposition: "Authorization of a sales and use tax
489491 in the Harris County Improvement District No. 26 at a rate not to
490492 exceed ___ percent."
491493 Sec. 3800.304. ABOLISHING SALES AND USE TAX. (a) Except as
492494 provided by Subsection (b), the board may abolish the sales and use
493495 tax without an election.
494496 (b) The board may not abolish the sales and use tax if the
495497 district has outstanding debt secured by the tax.
496498 Sec. 3800.305. SALES AND USE TAX RATE. (a) On adoption of
497499 the tax authorized by this subchapter, a tax is imposed on the
498500 receipts from the sale at retail of taxable items in the district
499501 and an excise tax is imposed on the use, storage, or other
500502 consumption in the district of taxable items purchased, leased, or
501503 rented from a retailer in the district during the period that the
502504 tax is in effect.
503505 (b) The board shall determine the rate of the tax, which may
504506 be in one-eighth of one percent increments not to exceed the maximum
505507 rate authorized by the district voters at the election. The board
506508 may lower the tax rate to the extent the rate does not impair any
507509 outstanding debt or obligations payable from the tax.
508510 (c) The rate of the excise tax is the same as the rate of the
509511 sales tax portion of the tax and is applied to the sales price of the
510512 taxable item.
511513 SUBCHAPTER H. HOTEL OCCUPANCY TAXES
512514 Sec. 3800.351. HOTEL OCCUPANCY TAX. (a) In this section,
513515 "hotel" has the meaning assigned by Section 156.001, Tax Code.
514516 (b) For purposes of this section, a reference in Chapter
515517 351, Tax Code, to a municipality is a reference to the district and
516518 a reference in Chapter 351, Tax Code, to the municipality's
517519 officers or governing body is a reference to the board.
518520 (c) Except as inconsistent with this section, Subchapter A,
519521 Chapter 351, Tax Code, governs a hotel occupancy tax authorized by
520522 this section.
521523 (d) The district may impose a hotel occupancy tax and use
522524 the revenue from the tax for any district purpose that is an
523525 authorized use of hotel occupancy tax revenue under Chapter 351,
524526 Tax Code.
525527 (e) The board by order may impose, repeal, increase, or
526528 decrease the rate of a tax on a person who, under a lease,
527529 concession, permit, right of access, license, contract, or
528530 agreement, pays for the use or possession or for the right to the
529531 use or possession of a room that:
530532 (1) is in a hotel located in the district's boundaries;
531533 (2) costs $2 or more each day; and
532534 (3) is ordinarily used for sleeping.
533535 (f) The amount of the tax may not exceed seven percent of the
534536 price paid for a room in a hotel.
535537 (g) The district may examine and receive information
536538 related to the imposition of hotel occupancy taxes to the same
537539 extent as if the district were a municipality.
538540 SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION
539541 Sec. 3800.401. MUNICIPAL ANNEXATION; DISSOLUTION. (a) The
540542 district is a "water or sewer district" under Section 43.071, Local
541543 Government Code.
542544 (b) Section 43.075, Local Government Code, applies to the
543545 district.
544546 (c) Section 375.264, Local Government Code, does not apply
545547 to the dissolution of the district by a municipality.
546548 SUBCHAPTER Z. SPECIAL BOND PROVISIONS
547549 Sec. 3800.901. APPLICABILITY. This subchapter applies to
548550 bonds payable wholly or partly from revenue derived from
549551 assessments on real property in the district.
550552 Sec. 3800.902. CONFLICT OF LAWS. In the event of a conflict
551553 between this subchapter and any other law, this subchapter
552554 prevails.
553555 Sec. 3800.903. WRITTEN AGREEMENT REGARDING SPECIAL
554556 APPRAISALS. Before issuing bonds, the district and any person to
555557 whom the board intends that proceeds of the bonds be distributed,
556558 including a developer of or owner of land in the district, and any
557559 entity acting as a lender to a developer of or owner of land in the
558560 district for the purpose of a project relating to the district, must
559561 enter into a written agreement that:
560562 (1) waives for the term of the agreement the right to a
561563 special appraisal with respect to taxation by the district under
562564 Subchapters B, C, D, E, F, and H, Chapter 23, Tax Code; and
563565 (2) remains in effect for 30 years and is binding on
564566 the parties, on entities related to or affiliated with the parties,
565567 and on their successors and assignees.
566568 Sec. 3800.904. REQUIREMENTS FOR ADVERTISING BOND ISSUE. A
567569 district may not advertise for an issuance of bonds until the
568570 completion of at least 25 percent of the projected value of the
569571 improvements, including houses and other buildings, that are liable
570572 for district assessments and necessary to support the district
571573 bonds.
572574 Sec. 3800.905. REQUIREMENTS FOR BOND ISSUE. The district
573575 may not issue bonds until:
574576 (1) the district submits to the commission:
575577 (A) an engineer's report describing the project
576578 for which the bonds will provide funding, including data, profiles,
577579 maps, plans, and specifications related to the project; and
578580 (B) a cash flow analysis to determine the
579581 projected rate of assessment, which includes the following
580582 assumptions:
581583 (i) each ending balance for debt service in
582584 the analysis is not less than 25 percent of the following year's
583585 debt service requirement;
584586 (ii) interest income is only shown on the
585587 ending balance for debt service for the first two years; and
586588 (iii) the projected rate of assessment is
587589 level or decreasing for the life of the bonds issued by the
588590 district;
589591 (2) the completion of at least 75 percent of the
590592 projected value of the improvements, including houses and other
591593 buildings, that are liable for district assessments and necessary
592594 to support the district bonds; and
593595 (3) the district has obtained an independent market
594596 study from a firm recognized in the area of real estate market
595597 analysis supporting the development projects for the real property
596598 that is liable for district assessments and necessary to support
597599 the district bonds.
598600 Sec. 3800.906. REQUIREMENTS FOR COLLECTION OF REVENUE TO
599601 PAY BONDS. The district may not collect an assessment to be used
600602 for the payment of bonds until:
601603 (1) the completion of at least 95 percent of the
602604 underground water, wastewater, and drainage facilities financed
603605 from bond proceeds that are necessary to serve the projected
604606 build-out, as certified by the district's engineer;
605607 (2) the district or other appropriate party has
606608 secured the groundwater, surface water, and water discharge permits
607609 that are necessary to secure capacity to support the projected
608610 build-out;
609611 (3) the completion of at least 95 percent of lift
610612 station, water plant, and sewage treatment plant capacity
611613 sufficient to serve the connections constructed in the project for
612614 a period of not less than 18 months, as certified by the district's
613615 engineer; and
614616 (4) the completion of at least 95 percent of the
615617 streets and roads that are necessary to provide access to the areas
616618 served by utilities and financed by the proceeds of bonds issued by
617619 the district, as certified by the district's engineer and
618620 constructed in accordance with city or county standards.
619621 SECTION 2. Harris County Improvement District No. 26
620622 initially includes all territory contained in the following area:
621623 TRACT I:
622624 BEING 117.4706 ACRES OF LAND, OUT OF A CALLED 354.0585 ACRES, THE
623625 RESIDUE OF THE EAST ONE-HALF (1/2) OF THE WILLIAM HURD SURVEY,
624626 ABSTRACT 377, HARRIS COUNTY, TEXAS, THE FRITZ W MARTENS CALLED 320
625627 ACRE TRACT, DEED FILED OF RECORD MARCH 6, 1899, IN VOLUME 110, PAGE
626628 530, AND FURTHER DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF
627629 RECORD NOVEMBER 15, 1935, IN VOLUME 1001, PAGE 22, AS CONTAINING
628630 357.7 ACRES, AND PART OF A CALLED 14.2194 ACRE TRACT OF LAND
629631 DESCRIBED UNDER HARRIS COUNTY CLERK'S FILE NUMBER S391922; SAID
630632 117.4706 ACRES BEING MORE FULLY DESCRIBED BY METES AND BOUNDS AS
631633 FOLLOWS:
632634 COMMENCING AT A FENCE CORNER POST FOUND IN THE NORTH LINE OF THE
633635 MANUEL TIJERINO SURVEY, A-763, BEING THE SOUTH LINE OF THE HURD
634636 SURVEY, MARKING THE SOUTHWEST CORNER OF SAID 354.0585 ACRE TRACT,
635637 THE RESIDUE OF SAID 357.7 ACRES
636638 THENCE NORTH 00 DEGREES 27 MINUTES 21 SECONDS EAST, IN THE EAST LINE
637639 OF THE ARTHUR KRAHN, ET UX, 49.2865 ACRE TRACT RECORDED UNDER COUNTY
638640 CLERK'S FILE NUMBER E658964 FILM CODE NUMBER 134-09-1048 AND
639641 CONTINUING IN THE EAST LINE OF THE ERVIN KRAHN, ET UX, 47.1315 ACRE
640642 TRACT RECORDED UNDER COUNTY CLERK'S FILE NUMBER E658956, FIL CODE
641643 NUMBER 134-09-1033, OFFICIAL PUBLIC RECORDS OF REAL PROPERTY,
642644 HARRIS COUNTY, TEXAS AND ALONG A WIRE FENCE, A DISTANCE OF 3317.15
643645 FEET TO A 10 INCH FENCE POST FOUND FOR THE SOUTHWEST CORNER AND
644646 POINT OF BEGINNING OF THE TRACT HEREIN DESCRIBED;
645647 THENCE NORTH 00 DEGREES 27 MINUTES 21 SECONDS EAST, CONTINUING
646648 ALONG THE EAST LINE OF THE 47.1315 ACRE KRAHN TRACT, PASSING THE
647649 NORTHEAST CORNER AT 17.24 FEET, CONTINUING IN THE EAST LINE OF THAT
648650 CERTAIN 20.00 FOOT WIDE ACESS EASEMENT, RECORDED UNDER COUNTY
649651 CLERK'S FILE NUMBER E658958, FILM CODE NUMBER 134-09-1033, OFFICIAL
650652 PUBLIC RECORDS OF REAL PROPERTY, HARRIS COUNTY, AND ALONG THE WEST
651653 LINE OF SAID 14.2194 ACRE TRACT AND ALONG A WIRE FENCE, IN ALL A
652654 DISTANCE OF 1884.28 FEET TO A 12 INCH FENCE CORNER POST FOUND FOR
653655 THE NORTHWEST CORNER OF SAID 14.2194 ACRE TRACT OF LAND, BEING THE
654656 NORTHEAST CORNER OF A CALLED 2.16 ACRE TRACT DESCRIBED UNDER HARRIS
655657 COUNTY CLERK'S FILE NUMBER C767820, BEING IN THE SOUTH RIGHT-OF-WAY
656658 LINE OF FM 2920, (120.00 FEET WIDE) AND BEING THE NORTHWEST CORNER
657659 OF THE HEREIN DESCRIBED TRACT.
658660 THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, WITH THE SAID
659661 SOUTH RIGHT-0F-WAY LINE OF F.M. 2920 AND THE NORTH LINE OF SAID
660662 14.2194 ACRE TRACT OF LAND, A DISTANCE OF 834.47 TO A 3/4 INCH IRON
661663 ROD FOUND FOR THE NORTHEAST CORNER OF THE HEREIN DESCRIBED TRACT;
662664 THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, DEPARTING SAID
663665 RIGHT-OF-WAY LINE, A DISTANCE OF 208.71 FEET TO A 3/4 INCH ROD FOUND
664666 IN THE SOUTH LINE OF SAID 14.2194 ACRE TRACT FOR AN INTERIOR CORNER
665667 OF THE HEREIN DESCRIBED TRACT;
666668 THENCE SOUTH 89 DEGREES 40 MINUTES 44 SECONDS EAST, ALONG THE SOUTH
667669 LINE OF SAID 14-2194 ACRE TRACT, THE RESIDUE OF SAID 354.0585 ACRES,
668670 A DISTANCE OF 2104.88 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER
669671 BEING THE SOUTHEAST CORNER OF JACK IN THE BOX #3980, ACCORDING TO
670672 THE PLAT RECORDED IN FILM CODE NO 568095 OF THE MAP RECORDS OF
671673 HARRIS COUNTY, TEXAS BEING IN THE WEST RIGHT-OF-WAY LINE OF TELGE
672674 ROAD, (60.00 FEET WIDE) AS MONUMETED FROM WHICH AN OLD 2 INCH IRON
673675 PIPE FOUND MARKING THE NORTHEAST CORNER OF SAID 354.0585 ACRE TRACT
674676 AND SHOWN ON THE STATE HIGHWAY DEPARTMENT RIGHT-OF-WAY MAPS AS
675677 STATION 117-24 BEARS NORTH 00 DEGREES 05 MINUTES 11 SECONDS WEST,
676678 248.71 FEET;
677679 THENCE SOUTH 00 DEGREES 05 MINUTES 11 SECONDS EAST, ALONG THE WEST
678680 RIGHT-OF-WAY LINE OF SAID TELGE ROAD, A DISTANCE OF 1677.75 FEET TO
679681 A 3/4 INCH ROD FOUND FOR THE SOUTHEAST CORNER OF THE HEREIN
680682 DESCRIBED TRACT;
681683 THENCE NORTH 89 DEGREES 38 MINUTES 36 SECONDS WEST, DEPARTING SAID
682684 RIGHT-OF-WAY, IN THE COMMON LINE BETWEEN THIS TRACT AND TRACT TWO
683685 (2), CALLED 113.2797 ACRES, A DISTANCE OF 2955.79 FEET TO THE POINT
684686 OF BEGINNING AND CONTAINING 117.4706 ACRES OF LAND, MORE OR LESS.
685687 SAVE AND EXCEPT TWO 1.250 ACE TRACTS FURTHER DESCRIBED AS FOLLOWS:
686688 TRACT II
687689 BEING 1.250 ACRE OF LAND, OUT OF 354.0585 ACRES, THE RESIDUE OF THE
688690 EAST ONE-HALF (1/2) OF THE WILL HURD SURVEY, ABSTRACT 377, HARRIS
689691 COUNTY, TEXAS, THE FRIZ W MARTIENS CALLED 320 ACRE TRACT, DEED FILED
690692 OF RECORD MARCH 06, 1899, IN VOLUME 110, PAGE 530, AND FURTHER
691693 DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF RECORD NOVEMBER 15,
692694 1935, IN VOLUME 1001, PAGE 22, AS CONTAINING 357.7 ACRES; SAID 1.250
693695 ACRES MORE FULLY DESCRIBED AS FOLLOWS:
694696 COMMENCING AT A 12 INCH FENCE CORNER POST FOUND IN THE SOUTH
695697 RIGHT-OF-WAY LINE OF F.M. 2920 AS ACQUIRED BY HARRIS COUNTY BY
696698 RIGHT-OF-WAY DEED DATED SEPTEMBER 01, 1940, RECORDED IN VOLUME
697699 1254, PAGE 644, DEED RECORDS, HARRIS COUNTY, TEXAS AND AS SHOWN ON
698700 RIGHT-OF-WAY MAPS PREPARED BY HARRIS COUNTY, UPDATED 1966, SAID 12
699701 INCH FENCE CORNER POST MARKING OF THE NORTHWEST CORNER OF SAID
700702 354.0585 ACRE TRACT, LYING AND BEING SITUATED OUTH 00 DECREES 18
701703 MINUTES 00 SECONDS WEST, 40.00 FEET FROM THE NORTHWEST CORNER OF
702704 SAID 357.7 ACRE TRACT;
703705 THENCE SOUTH 00 DEGREES 27 MINUTES 21 SECONDS WEST, WITH THE EAST
704706 LINE OF A 20 FOOT WIDE ACCESS EASEMENT, RECORDED UNDER HARRIS COUNTY
705707 CLERK'S FILE NUMBER E658958, THE WEST LINE OF SAID 354.0585 ACRE
706708 TRACT, AT 208.71 FEET PASS A 3/4 INCH IRON ROD FOUND FOR THE
707709 SOUTHWEST CORNER OF A CALLED 14.2194 ACRE TRACT, CONTINUING IN ALL,
708710 A DISTANCE OF 599.80 FEET TO A POINT FOR CORNER;
709711 THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A DISTANCEOF
710712 214.12 FEET TO THE NORTHWEST CORNER AND POINT OF BEGINNING OF THE
711713 HEREIN DESCRIBED TRACT, FROM WHICH A FENCE CORNER BEARS SOUTH 89
712714 DEGREES 20 MINUTES EAST, A DISTANCE OF 0.85 FEET;
713715 THENCE CONTINUING SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A
714716 DISTANCE OF 208.71 FEET TO 3/4 INCH IRON ROD FOR CORNER;
715717 THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, A DISTANCE OF
716718 260.89 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER;
717719 THENCE NORTH 89 DECREES 42 MINUTES 00 SECONDS WEST, A DISTANCE OF
718720 208.71 FEET TO A POINT FOR THE SOUTHWEST CORNER, FROM WHICH A BENT
719721 3/4 INCH IRON ROD FOUND BEARS NORTH 05 DEGREES 03 MINUTES WEST, 0.58
720722 FEET;
721723 TEHCE NORTH 00 DEGREES 18 MINUTES 00 SECONDS EAST, A DISTANCE OF
722724 260.89 FEET TO THE POINT OF BEGINNING AND CONTAINING 1.250 ACRES OF
723725 LAND, MORE OR LESS.
724726 TRACT III
725727 BEING 1.250 ACRE OF LAND, OUT OF 354.0585 ACRES, THE RESIDUE OF THE
726728 EAST ONE-HALF (1/2) OF THE WILL HURD SURVEY, ABSTRACT 377, HARRIS
727729 COUNTY, TEXAS, THE FRIZ W MARTIENS CALLED 320 ACRE TRACT, DEED FILED
728730 OF RECORD MARCH 06, 1899, IN VOLUME 110, PAGE 530, AND FURTHER
729731 DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF RECORD NOVEMBER 15,
730732 1935, IN VOLUME 1001, PAGE 22, AS CONTAINING 357.7 ACRES; SAID 1.250
731733 ACRES MORE FULLY DESCRIBED AS FOLLOWS:
732734 COMMENCING AT A 12 INCH FENCE CORNER POST FOUND IN THE SOUTH
733735 RIGHT-OF-WAY LINE OF F.M. 2920 AS ACQUIRED BY HARRIS COUNTY BY
734736 RIGHT-OF-WAY DEED DATED SEPTEMBER 01, 1940, RECORDED IN VOLUME
735737 1254, PAGE 644, DEED RECORDS, HARRIS COUNTY, TEXAS AND AS SHOWN ON
736738 RIGHT-OF-WAY MAPS PREPARED BY HARRIS COUNTY, UP-DATED 1968, SAID 12
737739 INCH FENCE CORNER POST MARKING OF THE NORTHWEST CORNER OF SAID
738740 354.0585 ACRE TRACT, LYING AND BEING SITUATED SOUTH 00 DECREES 18
739741 MINUTES 00 SECONDS WEST, 40.00 FEET FROM THE NORTHWEST CORNER OF
740742 SAID 357.7 ACRE TRACT;
741743 THENCE SOUTH 00 DEGREES 27 MINUTES 21 SECONDS WEST, WITH THE EAST
742744 LINE OF A 20 FOOT WIDE ACCESS EASEMENT, RECORDED UNDER HARRIS COUNTY
743745 CLERK'S FILE NUMBER E658958, THE WEST LINE OF SAID 354.0585 ACRE
744746 TRACT, AT 208.71 FEET PASS A 3/4 INCH IRON ROD FOUND FOR THE
745747 SOUTHWEST CORNER OF A CALLED 14.2194 ACRE TRACT, CONTINUING IN ALL,
746748 A DISTANCE OF 599.80 FEED TO A POINT FOR CORNER;
747749 THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A DISTANCEOF
748750 422.83 FEET TO A 3/4 INCH ROD FOUND FOR THE NORTHWEST CORNER AND
749751 POINT OF BEGINNING OF THE HEREIN DESCRIBED TRACT,
750752 THENCE CONTINUING SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A
751753 DISTANCE OF 208.71 FEET TO 3/4 INCH IRON ROD FOR CORNER;
752754 THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, A DISTANCE OF
753755 260.89 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER;
754756 THENCE NORTH 89 DECREES 42 MINUTES 00 SECONDS WEST, A DISTANCE OF
755757 208.71 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER;
756758 TEHCE NORTH 00 DEGREES 18 MINUTES 00 SECONDS EAST, A DISTANCE OF
757759 260.89 FEET TO THE POINT OF BEGINNING AND CONTAINING 1.250 ACRES OF
758760 LAND, MORE OR LESS.
759761 SECTION 3. (a) The legal notice of the intention to
760762 introduce this Act, setting forth the general substance of this
761763 Act, has been published as provided by law, and the notice and a
762764 copy of this Act have been furnished to all persons, agencies,
763765 officials, or entities to which they are required to be furnished
764766 under Section 59, Article XVI, Texas Constitution, and Chapter 313,
765767 Government Code.
766768 (b) The governor, one of the required recipients, has
767769 submitted the notice and Act to the Texas Commission on
768770 Environmental Quality.
769771 (c) The Texas Commission on Environmental Quality has filed
770772 its recommendations relating to this Act with the governor,
771773 lieutenant governor, and speaker of the house of representatives
772774 within the required time.
773775 (d) The general law relating to consent by political
774776 subdivisions to the creation of districts with conservation,
775777 reclamation, and road powers and the inclusion of land in those
776778 districts has been complied with.
777779 (e) All requirements of the constitution and laws of this
778780 state and the rules and procedures of the legislature with respect
779781 to the notice, introduction, and passage of this Act have been
780782 fulfilled and accomplished.
781783 SECTION 4. This Act takes effect immediately if it receives
782784 a vote of two-thirds of all the members elected to each house, as
783785 provided by Section 39, Article III, Texas Constitution. If this
784786 Act does not receive the vote necessary for immediate effect, this
785787 Act takes effect September 1, 2017.
786788
787789 Pos. No. Name of Director:
788790
789791 1 Jeff Eastman
790792
791793 2 Mark Urback
792794
793795 3 Lee Burchfield
794796
795797 4 James Warren
796798
797799 5 Jay Lynn Daniel