Texas 2017 85th Regular

Texas House Bill HB4344 Comm Sub / Bill

Filed 05/09/2017

                    85R27707 JXC-F
 By: Huberty H.B. No. 4344
 Substitute the following for H.B. No. 4344:
 By:  Schubert C.S.H.B. No. 4344


 A BILL TO BE ENTITLED
 AN ACT
 relating to the creation of Harris County Improvement District No.
 27; providing authority to issue bonds; providing authority to
 impose assessments, fees, and taxes.
 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 3793 to read as follows:
 CHAPTER 3793.  HARRIS COUNTY IMPROVEMENT DISTRICT NO. 27
 SUBCHAPTER A.  GENERAL PROVISIONS
 Sec. 3793.001.  DEFINITIONS. In this chapter:
 (1)  "Board" means the district's board of directors.
 (2)  "City" means the City of Houston.
 (3)  "County" means Harris County.
 (4)  "Director" means a board member.
 (5)  "District" means the Harris County Improvement
 District No. 27.
 Sec. 3793.002.  CREATION AND NATURE OF DISTRICT. The
 district is a special district created under Section 59, Article
 XVI, Texas Constitution.
 Sec. 3793.003.  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.
 (c)  This chapter and the creation of the district may not be
 interpreted to relieve the city or the county from providing the
 level of services provided as of the effective date of the Act
 enacting this chapter to the area in the district. The district is
 created to supplement and not to supplant city or county services
 provided in the district.
 Sec. 3793.004.  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 further the public purposes of:
 (1)  developing and diversifying the economy of the
 state;
 (2)  eliminating unemployment and underemployment; and
 (3)  developing or expanding 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;
 (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, 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. 3793.005.  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 bonds for the purposes
 for which the district is created or to pay the principal of and
 interest on the bonds;
 (3)  right to impose or collect an assessment or tax; or
 (4)  legality or operation.
 Sec. 3793.006.  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;
 (3)  an enterprise zone created under Chapter 2303,
 Government Code;
 (4)  an industrial district created under Chapter 42,
 Local Government Code; or
 (5)  a public improvement district created under
 Chapter 372, Local Government Code.
 Sec. 3793.007.  APPLICABILITY OF MUNICIPAL MANAGEMENT
 DISTRICTS LAW. Except as otherwise provided by this chapter,
 Chapter 375, Local Government Code, applies to the district.
 Sec. 3793.008.  CONSTRUCTION OF CHAPTER. This chapter shall
 be liberally construed in conformity with the findings and purposes
 stated in this chapter.
 SUBCHAPTER B. BOARD OF DIRECTORS
 Sec. 3793.051.  GOVERNING BODY; TERMS. (a) The district is
 governed by a board of five voting directors who serve staggered
 terms of four years, with two or three directors' terms expiring
 June 1 of each odd-numbered year.
 (b)  The board by resolution may change the number of voting
 directors on the board only if the board determines that the change
 is in the best interest of the district. The board may not consist
 of fewer than five or more than 15 voting directors.
 (c)  Section 49.052, Water Code, does not apply to the
 directors.
 Sec. 3793.052.  APPOINTMENT OF VOTING DIRECTORS. The Texas
 Commission on Environmental Quality shall appoint voting directors
 from persons recommended by the board.
 Sec. 3793.053.  NONVOTING DIRECTORS. The board may appoint
 nonvoting directors to serve at the pleasure of the voting
 directors.
 Sec. 3793.054.  QUORUM. For purposes of determining the
 requirements for a quorum of the board, the following are not
 counted:
 (1)  a board position vacant for any reason, including
 death, resignation, or disqualification;
 (2)  a director who is abstaining from participation in
 a vote because of a conflict of interest; or
 (3)  a nonvoting director.
 Sec. 3793.055.  COMPENSATION. A director is entitled to
 receive fees of office and reimbursement for actual expenses as
 provided by Section 49.060, Water Code. Sections 375.069 and
 375.070, Local Government Code, do not apply to the board.
 Sec. 3793.056.  INITIAL VOTING DIRECTORS. (a) The initial
 board consists of:
 Pos. No.  Name of Director:  Pos. No.  Name of Director:
 Pos. No.  Name of Director:
 1  Rob Burchfield  1  Rob Burchfield
 1  Rob Burchfield
 2  Jin Laxmidas  2  Jin Laxmidas
 2  Jin Laxmidas
 3  Sigita Burchfield  3  Sigita Burchfield
 3  Sigita Burchfield
 4  Nicole Eddy  4  Nicole Eddy
 4  Nicole Eddy
 5  Linda Warren  5  Linda Warren
 5  Linda Warren
 (b)  Of the initial directors, the terms of directors
 appointed for positions one through three expire June 1, 2019, and
 the terms of directors appointed for positions four and five expire
 June 1, 2021.
 (c)  Section 3793.052 does not apply to this section.
 (d)  This section expires September 1, 2021.
 SUBCHAPTER C. POWERS AND DUTIES
 Sec. 3793.101.  GENERAL POWERS AND DUTIES. The district has
 the powers and duties necessary to accomplish the purposes for
 which the district is created.
 Sec. 3793.102.  IMPROVEMENT PROJECTS AND SERVICES. The
 district may provide, design, construct, acquire, improve,
 relocate, operate, maintain, or finance an improvement project or
 service using any money available to the district, or contract with
 a governmental or private entity to provide, design, construct,
 acquire, improve, relocate, operate, maintain, or finance an
 improvement project or service authorized under this chapter or
 Chapter 375, Local Government Code.
 Sec. 3793.103.  DEVELOPMENT CORPORATION POWERS. The
 district, using money available to the district, may exercise the
 powers given to a development corporation under Chapter 505, Local
 Government Code, including the power to own, operate, acquire,
 construct, lease, improve, or maintain a project under that
 chapter.
 Sec. 3793.104.  NONPROFIT CORPORATION. (a) The board by
 resolution may authorize the creation of a nonprofit corporation to
 assist and act for the district in implementing a project or
 providing a service authorized by this chapter.
 (b)  The nonprofit corporation:
 (1)  has each power of and is considered to be a local
 government corporation created under Subchapter D, Chapter 431,
 Transportation Code; and
 (2)  may implement any project and provide any service
 authorized by this chapter.
 (c)  The board shall appoint the board of directors of the
 nonprofit corporation. The board of directors of the nonprofit
 corporation shall serve in the same manner as the board of directors
 of a local government corporation created under Subchapter D,
 Chapter 431, Transportation Code, except that a board member is not
 required to reside in the district.
 Sec. 3793.105.  PUBLIC FACILITY CORPORATIONS. As provided
 by Chapter 303, Local Government Code, the board by resolution may
 authorize the creation of a public facility corporation in the
 district to finance or to provide for the acquisition,
 construction, rehabilitation, renovation, repair, equipping,
 furnishing, or placement in service of public facilities in an
 orderly, planned manner and at the lowest possible borrowing costs.
 Sec. 3793.106.  AGREEMENTS; GRANTS. (a) As provided by
 Chapter 375, Local Government Code, the district may make an
 agreement with or accept a gift, grant, or loan from any person.
 (b)  The implementation of a project is a governmental
 function or service for the purposes of Chapter 791, Government
 Code.
 Sec. 3793.107.  LAW ENFORCEMENT SERVICES. To protect the
 public interest, the district may contract with a qualified party,
 including the county or the city, to provide law enforcement
 services in the district for a fee.
 Sec. 3793.108.  MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The
 district may join and pay dues to a charitable or nonprofit
 organization that performs a service or provides an activity
 consistent with the furtherance of a district purpose.
 Sec. 3793.109.  ECONOMIC DEVELOPMENT. (a) The district may
 engage in activities that accomplish the economic development
 purposes of the district.
 (b)  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.
 (c)  The district may create economic development programs
 and exercise the economic development powers provided to
 municipalities by:
 (1)  Chapter 380, Local Government Code; and
 (2)  Subchapter A, Chapter 1509, Government Code.
 Sec. 3793.110.  PARKING FACILITIES. (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 lots, garages, parking terminals, or other
 structures or accommodations for parking motor vehicles off the
 streets and related appurtenances.
 (b)  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.
 (c)  The district's parking facilities are part of and
 necessary components of a street and are considered to be a street
 or road improvement.
 (d)  The development and operation of the district's parking
 facilities may be considered an economic development program.
 Sec. 3793.111.  ANNEXATION  OR EXCLUSION OF LAND. (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. 3793.112.  PUBLIC IMPROVEMENT DISTRICT POWERS. The
 district has the powers provided by Chapter 372, Local Government
 Code, to a municipality or county.
 Sec. 3793.113.  ROAD UTILITY DISTRICT POWERS.  The district
 has the powers provided by the general laws relating to road utility
 districts created under Section 52(b), Article III, Texas
 Constitution, including Chapter 441, Transportation Code.
 Sec. 3793.114.  PROPERTY OF CERTAIN UTILITIES EXEMPT FROM
 ASSESSMENTS AND FEES. The district may not impose an assessment,
 impact fee, or standby fee on the property, including the
 equipment, rights-of-way, easements, 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, or a person who owns pipelines used for the
 transportation or sale of oil or gas or a product or constituent of
 oil or gas;
 (3)  a person who owns pipelines used for the
 transportation or sale of carbon dioxide;
 (4)  a telecommunications provider as defined by
 Section 51.002, Utilities Code; or
 (5)  a cable service provider or video service provider
 as defined by Section 66.002, Utilities Code.
 Sec. 3793.115.  USE OF ELECTRICAL OR OPTICAL LINES. (a) The
 district may impose an assessment to pay the cost of:
 (1)  burying or removing electrical power lines,
 telephone lines, cable or fiber-optic lines, or any other type of
 electrical or optical line;
 (2)  removing poles and any elevated lines using the
 poles; and
 (3)  reconnecting the lines described by Subdivision
 (2) to the buildings or other improvements to which the lines were
 connected.
 (b)  The district may finance, acquire, construct, improve,
 operate, maintain, or charge fees for the use of the district
 conduits for another person's:
 (1)  telecommunications network; or
 (2)  fiber-optic cable.
 (c)  Consistent with Title 2, Utilities Code, the district
 may finance, construct, or maintain conduits for:
 (1)  electronic transmission and distribution lines
 and supporting facilities; or
 (2)  other types of transmission and distribution lines
 and supporting facilities.
 (d)  The district may not require a person to use a district
 conduit.
 Sec. 3793.116.  STRATEGIC PARTNERSHIP AGREEMENT. The
 district may negotiate and enter into a written strategic
 partnership agreement under Section 43.0751, Local Government
 Code, with a municipality in whose extraterritorial jurisdiction
 the district is located.
 Sec. 3793.117.  NO EMINENT DOMAIN POWER.  The district may
 not exercise the power of eminent domain.
 SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
 Sec. 3793.151.  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 district money.
 Sec. 3793.152.  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. 3793.153.  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 real property in
 the district subject to assessment according to the most recent
 certified tax appraisal roll for the county.
 Sec. 3793.154.  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. 3793.155.  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 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. 3793.156.  RESIDENTIAL PROPERTY NOT EXEMPT. Section
 375.161, Local Government Code, does not apply to the district.
 Sec. 3793.157.  COMPETITIVE BIDDING. Subchapter I, Chapter
 49, Water Code, applies to the district. Sections 375.221 and
 375.223, Local Government Code, do not apply to the district.
 Sec. 3793.158.  TAX AND ASSESSMENT ABATEMENTS.  The district
 may designate reinvestment zones and may grant abatements of a tax
 or assessment on property in the zones in the manner provided by
 Chapter 312, Tax Code.
 SUBCHAPTER E. TAXES AND BONDS
 Sec. 3793.201.  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 3793.203.
 (b)  The district must hold an election in the manner
 provided by Subchapter L, Chapter 375, Local Government Code, to
 obtain voter approval before the district may impose an ad valorem
 tax or issue 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 that
 may be acquired by a district by the issuance of its bonds may be
 submitted as a single proposition or as several propositions to be
 voted on at the election.
 Sec. 3793.202.  OPERATION AND MAINTENANCE TAX. (a) If
 authorized by a majority of the district voters voting at an
 election held in accordance with Section 3793.201, 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.
 (c)  Section 49.107(h), Water Code, does not apply to the
 district.
 Sec. 3793.203.  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. 3793.204.  AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS
 AND OTHER OBLIGATIONS. (a) The district may borrow money on terms
 determined by the board.  Section 375.205, Local Government Code,
 does not apply to a loan, line of credit, or other borrowing from a
 bank or financial institution secured by revenue other than ad
 valorem taxes.
 (b)  The district may issue bonds, notes, or other
 obligations payable wholly or partly from ad valorem taxes,
 assessments, impact fees, revenue, contract payments, grants, or
 other district money, or any combination of those sources of money,
 to pay for any authorized district purpose.
 (c)  The limitation on the outstanding principal amount of
 bonds, notes, and other obligations provided by Section 49.4645,
 Water Code, does not apply to the district.
 Sec. 3793.205.  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 that all or part of the bonds are outstanding as
 required and in the manner provided by Sections 54.601 and 54.602,
 Water Code.
 SUBCHAPTER F.  DEFINED AREAS
 Sec. 3793.251.  AUTHORITY TO ESTABLISH DEFINED AREAS OR
 DESIGNATED PROPERTY. The district may define areas or designate
 certain property of the district to pay for improvements,
 facilities, or services that primarily benefit that area or
 property and do not generally and directly benefit the district as a
 whole.
 Sec. 3793.252.  PROCEDURE FOR ELECTION. (a) Before the
 district may impose an ad valorem tax or issue bonds payable from ad
 valorem taxes of the defined area or designated property, the board
 shall hold an election in the defined area or in the designated
 property only.
 (b)  The board may submit the proposition to the voters on
 the same ballot to be used in another election.
 Sec. 3793.253.  DECLARING RESULT AND ISSUING ORDER. (a) If
 a majority of the voters voting at the election approve the
 proposition or propositions, the board shall declare the results
 and, by order, shall establish the defined area and describe it by
 metes and bounds or designate the specific property.
 (b)  A court may not review the board's order except on the
 ground of fraud, palpable error, or arbitrary and confiscatory
 abuse of discretion.
 Sec. 3793.254.  TAXES FOR SERVICES, IMPROVEMENTS, AND
 FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
 approval and adoption of the order described by Section 3793.253,
 the district may apply separately, differently, equitably, and
 specifically its taxing power and lien authority to the defined
 area or designated property to provide money to construct,
 administer, maintain, and operate services, improvements, and
 facilities that primarily benefit the defined area or designated
 property.
 Sec. 3793.255.  ISSUANCE OF BONDS FOR DEFINED AREA OR
 DESIGNATED PROPERTY. After the order under Section 3793.253 is
 adopted, the district may issue bonds to provide for any land,
 improvements, facilities, plants, equipment, and appliances for
 the defined area or designated property.
 SUBCHAPTER G. SALES AND USE TAX
 Sec. 3793.301.  MEANINGS OF WORDS AND PHRASES. A word or
 phrase used in this subchapter that is defined by Chapters 151 and
 321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax
 Code.
 Sec. 3793.302.  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, change, 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. 3793.303.  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
 3793.201.
 (d)  The ballots shall be printed to provide for voting for
 or against the proposition: "Authorization of a sales and use tax
 in the Harris County Improvement District No. 27 at a rate not to
 exceed ___ percent."
 Sec. 3793.304.  ABOLISHING SALES AND USE TAX. (a) Except as
 provided by 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.
 Sec. 3793.305.  SALES AND USE TAX RATE. (a) On adoption of
 the tax authorized by this subchapter, a tax is imposed on the
 receipts from the sale at retail of taxable items in the district
 and an excise tax is imposed on the use, storage, or other
 consumption in the district of taxable items purchased, leased, or
 rented from a retailer in 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 the rate 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.
 SUBCHAPTER H. HOTEL OCCUPANCY TAXES
 Sec. 3793.351.  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 use
 the revenue from the tax for any district purpose that is 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.
 SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION
 Sec. 3793.401.  MUNICIPAL ANNEXATION; DISSOLUTION. (a) The
 district is a "water or sewer district" under Section 43.071, Local
 Government Code.
 (b)  Section 43.075, Local Government Code, applies to the
 district.
 (c)  Section 375.264, Local Government Code, does not apply
 to the dissolution of the district by a municipality.
 SECTION 2.  Harris County Improvement District No. 27
 initially includes all territory contained in the following area:
 TRACT ONE: Fieldnotes for 28.8778 acres of land out of the Amos
 Barber Survey, Abstract No. 125 in Harris County, Texas, being out
 of and a part of that certain 28.2586 acre tract of land conveyed to
 Craig Nelson, Trustee, as described in deed recorded under County
 Clerk's File No. T275175 of the Real Property Records of Harris
 County, and all of that certain 16.2039 acre tract of land conveyed
 to Northwood North Venture, L.P ., and described as "Tract II" in
 deed recorded under County Clerk's File No. T951125 of the said
 Real Property Records, said 28.8778 acres of land being more
 particularly described by metes and bounds as follows:
 COMMENCING at a 1 1/4 inch steel pipe at the base of a 30 inch
 Cypress tree found in the West line of the said Amos Barber Survey,
 marking the Northeast corner of the Richard B. West Survey.
 Abstract No. 860, and the Southeast corner of the H.T. & B.R.R.
 Survey, Abstract No. 385, said point also being the Southeast
 corner of the residue of that certain 69.3518 acre tract of land
 conveyed to Westfield Properties, Inc., as described in deed
 recorded under County Clerk's File No. M751039 of the said Real
 Property Records, said point also being in the West line of that
 certain 4.0000 acre tract of land conveyed to Ricardo F de
 Ibarlucea, et al, as described in deed recorded under County
 Clerk's File No. M383506 of the said Real Property Records;
 Thence, North 33° 19' 42" West, 469.82 feet with the East line of the
 said 69.3518 acre tract and the said H.T. & B.R.R. Survey, and with
 the West line of the said 4.000 acre tract and the said Amos Barber
 Survey, and generally along a barbed wire fence line to a 5/8 inch
 steel rod found marking the Southwest corner and PLACE OF BEGINNING
 for the herein described tract of land, said point being the most
 Southerly or Southwest corner of the said 28.2586 acre tract, said
 point also being the Northwest corner of the said 4.0000 acre tract;
 Thence, continuing with the East line of the said 69.3518 acre tract
 and the said H.T.& B.R.R. Survey. And with the common West line of
 the said 28.2586 acre tract and the said Amos Barber Survey, and
 generally along a barbed wire fence line. North 33° 19' 42" West,
 971.92 feet to a 5/8 inch steel rod with cap set for the most
 Westerly or Northwest corner of the herein described tract, said
 point being the most Southerly or Southwest corner of that certain
 14.3 acre tract of land conveyed to Aldine Independent School
 District, as described in deed recorded under Clerk's File
 No. 20060195978 of Real Records;
 Thence, North 57° 58' 17" East, 771.54 Feet with the Southeast line
 of the said 14.3 acre tract to a 3/8 inch steel rod found at an angle
 point for the herein described tract, said point being the most
 Easterly or Southeast corner of the said 14.3 acre tract and the
 Northwest corner of the said 16.2039 acre tract, Northwood North
 Venture, L.P., as described in deed recorded under County Clerk's
 File No. 20060015817 of the said Real Property Records;
 Thence, North 79° 11' 19" East, 599.93 feet with the South line of
 the said 0.8253 acre tract and the North line of the said 16.2039
 acre tract to a 3/8 inch steel rod found in the West line of Rayford
 Road, based on an 80 foot right-of-way-, marking the Northeast
 corner of the said 16.2039 acre tract and the herein described
 tract, said the Southeast corner of the said 0.8253 acre tract, said
 point also being in a non-tangent curve to the right having a radius
 of 20000.00 feet and a central angle of 00° 56' 33";
 Thence, in a Southerly direction, with the West line of said Rayford
 Road and the East line of the said 16.2039 acre tract, and with the
 said curve to the right having a radius of 2000.00 feet (chord
 bearing South 11°18' 59" East, 32.90 feet an arc distance of 32.90
 feet to a 5/8 inch steel rod set at a point of tangency;
 Thence, continuing with the West line of said Rayford Road and the
 East line of the said 16.2039 acre tract, South 10° 50' 43" East,
 428.57 feet to a 5/8 inch steel rod set at a point of curve to the
 right having a radius of I 120.00 feet and a central angle of 50°39'
 42";
 Thence, continuing with the West line of said Rayford Road and the
 East line of the said 16.2039 acre tract, and with the said curve to
 the right having a radius of 1120.00 feet (chord bearing South 14°
 29 '08" West, 958.37 feet), an arc distance of 990.32 feet to a 5/8
 inch steel rod set at a point of tangency;
 Thence, continuing with the Northwesterly line of said Rayford Road
 and the Southeasterly line of the said 16.2039 acre tract, South 39°
 48' 59" West, 125.77 feet to a 5/8 inch steel rod set at a point of
 curve to the left having a radius of 1180.00 feet and a central
 angle of 5°45' 53";
 Thence, continuing with the Northwesterly line of said Rayford Road
 and the Southeasterly line of the said 16.2039 acre tract, and with
 the said curve to the left having a radius of 1180.00 feet (chord
 bearing South 36° 56' 02" West, 118.67 feet), an arc distance of
 118.72 feet to a 5/8 inch steel rod set for the most Southerly
 corner of the said 16.2039 acre tract and the herein described
 tract. said point also the Southeast corner of the aforesaid
 Ricardo F. de Ibarlucea, 4.0000 acre tract;
 Thence, North 11° 50' 34" West, 453.44 feet with the East line of the
 said 4.0000 acre tract and the West line of the said 16.2039 acre
 tract to a 5/8 inch steel rod found at an interior ell corner of the
 herein described tract, said point also being the Northeast corner
 of the said 4.0000 acre tract and the Southeast corner of the
 aforesaid 28.2586 acre tract;
 Thence, South 56°40' 34" West, 373.21 feet with the North line of the
 said 4.0000 acre tract and the South line of the said 28.2586 acre
 tract to the PLACE OF BEGINNING and containing 28.8778 acres or
 1.257.915 square feet of land, more or less.
 TRACT TWO: Fieldnotes for 0.1782 acre of land out of the Amos Barber
 Survey, Abstract No. 125 and the Richard B. West Survey, Abstract
 No. 860 in Harris County, Texas, being out of and a part of that
 certain 0.65 acre tract of land described in instrument recorded in
 Volume 3118, Page 422 of the Deed Records of Harris County, and
 being that same 0.1782 acre tract of land conveyed to Northwood
 North Venture, L.P., and described as "Tract III" in deed recorded
 under County Clerk's File No. T951125 of the Real Property Records
 of Harris County, said 0.1782 acre of land being more particularly
 described by metes and bounds as follows:
 COMMENCING at a 5/8 inch steel rod found in the called North line of
 the Amos Barber Survey marking the Northwest corner of Forest
 Shadows Subdivision, Section I, the map or plat of same being
 recorded in Volume 58, Page 54 of the Map Records of Harris County,
 said point also being the Northeast corner of that certain 83.156
 acre tract of land described in instrument recorded in Volume 7263,
 Page 325 of the said Deed Records, and that certain 20.000 acre
 tract of land conveyed to the Aldine Independent School District
 and described as "Tract 2" in deed recorded under County Clerk's
 File No. D456846 of the said Real Property Records;
 Thence, South 32°05'03" East with the West line of Forest Shadows
 Subdivision, Sections 1, 2 and 3 and with the East line of the said
 83.156 acre tract and the said 20.000 acre tract, at 1501.54 feet
 passing a 5/8 inch steel rod set at the Northeast corner of that
 certain (called) 27.2585 acre tract of land conveyed to Northwood
 North Venture. L.P., and described as 'Tract I" in deed recorded
 under County Clerk's File No. T951125 of the said Real Property
 Records, said point also being the Southeast corner of the said
 20.000 acre tract, and continuing with the West line of said Forest
 Shadows Subdivision, Section 3, the map or plat of same being
 recorded in Volume 153, Page 123 of the said Map Records, the West
 line of Forest Shadows, Section 4, the map or plat of same being
 recorded in Volume 174, Page 115 of the said Map Records, and the
 East line of the said called 27.2585 acre tract in all, a total
 distance of 2327.58 feet to a 5/8 inch steel rod set for the
 Southeast corner of the said called 27 .2585 acre tract, said point
 also being the Northeast corner of that certain 7.549 acre tract of
 land conveyed to the Harris County Flood Control District, as
 described in deed recorded under County Clerk's File No. J175685 of
 the said Real Property Records;
 Thence, South 57° 26' 45" West 603.75 with the South line of the said
 called 27.2585 acre tract and with the North line of said 7.549 acre
 tract to a 5/8 inch steel rod set at an angle point;
 Thence, continuing with the South line of the said called 27.2585
 acre tract and the North of the said 7.549 acre tract, South 66° 43'
 00" West, 900.00 feet to a 5/8 inch steel rod set at a point of cure
 to the left having a radius of 695.00 feet and a central angle of 37°
 32' 04";
 Thence continuing with Southerly line of said called 27.2585 acre
 tract and the Northerly line of said 7.549 acre tract and with the
 said curve to the left having a radius of 695.000 feet (chord
 bearing South 47° 56' 58" West, 447.20 feet), an arc distance of
 455.29 feet to a 5/8 inch steel rod set for the Southwest corner of
 the said called 27.2585 acre tract, and an point of the said 7.549
 acre tract;
 Thence, South 12° 28' 19" East, 46.20 feet with a Westerly line of
 the said 7.549 acre tract to an ell corner, said point also being
 the most Northerly corner of the aforesaid 0.65 acre tract;
 Thence, South 55° 47' 26" West. 54.87 feet with the Northwesterly
 line of the said 0.65 acre tract and the Westerly line of the said
 7.549 acre tract to a 5/8 inch steel rod set for the most Northerly
 corner and PLACE OF BEGINNING for the herein described tract of
 land, said point also being an angle point in the Westerly line of
 the said 7.549 acre tract, said point also being in a non-tangent
 curve to the left having a radius of 695.00 feet and a central angle
 of 10° 41 '35";
 Thence, in a Southwesterly direction with the Westerly line of the
 said 7.549 acre tract and with the said curve to the left having a
 radius of 695.00 feet (chord bearing South 17° 11' 02" West, 129.52
 feet), an arc distance of 129.71 feet to a 5/8 inch steel rod set at
 a point of tangency;
 Thence, continuing with the Westerly line of the said 7.549 acre
 tract, South 11° 50' 14" West, 32.84 feet to a 5/8 inch steel rod set
 in the North line of FM. Highway No. 1960, based on a 170 foot
 right-of-way, for the Southeast corner of the herein described
 tract, said point also being the Southwest corner of the said 7.549
 acre tract;
 Thence, North 78° 09' 14" West, 63.90 feet with the North line of
 said FM. Highway No. 1960 to a 5/8 inch steel rod set at its
 intersection with the East line of Rayford Road, based on an 80 foot
 right-of-way, for the Southwest corner of the herein described
 tract, said point also being in a non-tangent curve to the right
 having a radius of 1100.00 feet and a central angle of 04° 31' 15";
 Thence, in a Northeasterly direction with the East line of said
 Rayford Road and the said curve to the right having a radius of
 1100.00 feet (chord bearing North 14° 11' 49" East, 86.77 feet), an
 arc distance of 86.79 feet to a 5/8 inch steel rod set in the North
 line of the aforesaid 0.65 acre tract for the Northwest corner of
 the herein described tract;
 Thence, North 55° 47' 26" East, 104.31 feet with the North line of
 the said 0.65 acre tract to the PLACE OF BEGINNING and containing
 0.1782 acre or 7,764 square feet of land, more or less.
 TRACT THREE: Fieldnotes for 27.2273 acres of land out the Amos
 Barber Survey Abstract No. 125 in Harris County, Texas, being out
 of and part of the certain 83.156 acre tract of land described in
 instrument recorded in Volume 7263, Page 325 of the Deed Records of
 Harris County, and being the same (called) 27.2585 acre tract of
 land conveyed to Northwood North Venture, L.P., and described as
 "Tract I" in deed recorded under County Clerk's No.. T951125 of the
 Real Property Records of Harris County, said 27.2273 acres
 described by metes and bounds as follows:
 COMMENCING in a point in the called North line of the Amos Barber
 Survey at the Northwest corner of Forest Shadows Subdivision,
 Section I, the map or plat of same being recorded in Volume58, Page
 54 of the Map Records of Harris County, said point also the
 Northeast corner of the said 83.156 acre tract and that certain
 20.000 acre tract of land conveyed to the Aldine Independent School
 District and described as "Tract 2" in deed recorded under Clerk's
 File No. D456846 of the said Real Property Records;
 Thence, South 32° 05 03" East (called South 32° 08' 41" East in
 vesting deed), 1501.54 feet with the West line of Forest Shadows
 Subdivision, Sections 1, 2 and 3 and with the East line of the said
 83.156 acre tract and the said 20.000 acre tract to a 5/8 inch steel
 rod set for the Northeast corner and PLACE OF BEGINNING for the
 herein described tract of land, said point being the Southeast
 corner of the said 20.000 acre tract, said point also being in the
 West line of said Forest Shadows Subdivision, Section 3, the map or
 plat of same recorded in Volume 153, Page 123 of the said Map
 Records;
 Thence continuing with the West line of the said Forest Shadows
 Subdivision, Section 3, and the East line of the said 83.156 acre
 tract, South 32° 05' 03" East, at 260 feet passing the Southwest
 corner of said Section 3 and the Northwest corner of Forest Shadows,
 Section 4, the map or plat of same being recorded in Volume 174,
 Page 115 of the said Map Records, and continuing with the West line
 of said Section 4 in all, a total distance of 826.04 feet to a 5/8
 inch steel rod set for the Southeast corner of the herein described
 tract, said point also being the Northeast corner of that certain
 7.549 acre tract of land conveyed to the Harris Flood Control
 District, as described in deed recorded under Clerk's File No.
 J175685 of the said Real Records;
 Thence, South 57° 26' 45" West, 603.75 feet with the North line of
 the said 7,549 acre tract to a 5/8 inch steel rod set as an angle
 point;
 Thence, continuing with the North line of the said 7.549 acre tract,
 South 66° 43' 00" West, 900.00 feet (called South 67° 21' 27" West in
 7.549 acre deed) to a 5/8 inch steel rod set at a point of curve to
 the left having a radius of 695.00 feet and a central angle of 37°
 32' 04";
 Thence, continuing Northwesterly line of the said 7.549 acre tract
 and with the said curve to the left having a radius of 695.00 feet
 and central angle of 47° 56' 58" West, 447.20 feet), an arc distance
 of 455.29 feet to a 5/8 inch steel rod set or the Southwest corner of
 the herein described tract;
 Thence, North 11° 50' 34" West, 103.53 feet to a 5/8 inch steel rod
 set in the Southeasterly line of Rayford Road, based on an 80 foot
 right-of-way, said point being in a non-tangent curve to the right
 having a radius of 1100.00 feet and a central angle of 9° 57' 21";
 Thence, in a Northeasterly direction with the Southeasterly line of
 said Rayford Road and with the said curve to the having a radius of
 1100.00 feet (chord bearing North 34° 50' 18" East, 190.90 feet), an
 arc distance of 191.14 feet to a 5/8 inch steel rod set at a point of
 tangency;
 Thence, continuing with the Southeasterly line of said Rayford
 Road, North 39°48' 59" East, 125.77 feet to a 5/8 inch steel rod set
 at a point of curve to the left having a radius of 1200.00 feet and a
 central angle of 50° 39'42";
 Thence, continuing with the Southeasterly line of said Rayford Road
 and with the said curve to the left having a radius of 1200.00 feet
 (chord bearing North 14° 29' 08" East, 1026.83 feet), an arc
 distance of 1061.06 feet to a 5/8 inch steel rod set at a point of
 tangency;
 Thence, continuing with an Easterly line of said Rayford Road,
 North 10°50'43" West, 174.19 to a 5/8 inch steel rod set for the
 Northwest corner of the herein described tract, said point also
 being the Southwest corner of the aforesaid Aldine Independence
 School District 20.000 acre tract;
 Thence, North 79°09'40" East. 851.68 feet with the South line of the
 said 20.000 acre tract to the PLACE OF BEGINNING and containing
 27.2273 acres or 1,186,023 square feet of land, more or less.
 SECTION 3.  (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 4.  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, 2017.

 Pos. No.  Name of Director:

 1  Rob Burchfield

 2  Jin Laxmidas

 3  Sigita Burchfield

 4  Nicole Eddy

 5  Linda Warren