1 | 1 | | 85R25020 TSR-F |
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2 | 2 | | By: Dukes H.B. No. 4348 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the creation of the Vision East Municipal Utility |
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8 | 8 | | District No. 1; providing authority to impose a tax and issue bonds. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Subtitle F, Title 6, Special District Local Laws |
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11 | 11 | | Code, is amended by adding Chapter 8016 to read as follows: |
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12 | 12 | | CHAPTER 8016. VISION EAST MUNICIPAL UTILITY |
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13 | 13 | | DISTRICT NO. 1 |
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14 | 14 | | SUBCHAPTER A. GENERAL PROVISIONS |
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15 | 15 | | Sec. 8016.001. DEFINITIONS. In this chapter: |
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16 | 16 | | (1) "Board" means the district's board of directors. |
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17 | 17 | | (2) "City" means the City of Austin, Texas. |
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18 | 18 | | (3) "Commission" means the Texas Commission on |
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19 | 19 | | Environmental Quality. |
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20 | 20 | | (4) "County" means Travis County. |
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21 | 21 | | (5) "Director" means a board member. |
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22 | 22 | | (6) "District" means the Vision East Municipal Utility |
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23 | 23 | | District No. 1. |
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24 | 24 | | Sec. 8016.002. NATURE OF DISTRICT. The district is a |
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25 | 25 | | municipal utility district created under Section 59, Article XVI, |
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26 | 26 | | Texas Constitution. |
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27 | 27 | | Sec. 8016.003. CONFIRMATION ELECTION REQUIRED. The |
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28 | 28 | | temporary directors shall hold an election to confirm the creation |
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29 | 29 | | of the district. |
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30 | 30 | | Sec. 8016.004. CONSENT OF CITY REQUIRED; ENFORCEABILITY OF |
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31 | 31 | | CONSENT AGREEMENT. (a) The temporary directors may not hold an |
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32 | 32 | | election under Section 8016.003 until the city has consented by |
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33 | 33 | | ordinance or resolution to the creation of the district and to the |
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34 | 34 | | inclusion of land in the district. |
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35 | 35 | | (b) If the city does not consent to the creation of the |
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36 | 36 | | district under this section before September 1, 2019: |
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37 | 37 | | (1) the district is dissolved September 1, 2019, |
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38 | 38 | | except that: |
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39 | 39 | | (A) any debts incurred shall be paid; |
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40 | 40 | | (B) any assets that remain after the payment of |
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41 | 41 | | debts shall be transferred to the city or another local |
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42 | 42 | | governmental entity to be used for a public purpose; and |
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43 | 43 | | (C) the organization of the district shall be |
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44 | 44 | | maintained until all debts are paid and remaining assets are |
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45 | 45 | | transferred; and |
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46 | 46 | | (2) this chapter expires September 1, 2019. |
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47 | 47 | | Sec. 8016.005. FINDINGS OF PUBLIC PURPOSE AND BENEFIT. (a) |
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48 | 48 | | The district is created to serve a public purpose and benefit. |
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49 | 49 | | (b) The district is created to accomplish the purposes of: |
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50 | 50 | | (1) a municipal utility district as provided by |
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51 | 51 | | general law and Section 59, Article XVI, Texas Constitution; |
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52 | 52 | | (2) Section 52, Article III, Texas Constitution, that |
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53 | 53 | | relate to the construction, acquisition, improvement, operation, |
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54 | 54 | | or maintenance of macadamized, graveled, or paved roads, or |
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55 | 55 | | improvements, including storm drainage, in aid of those roads; and |
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56 | 56 | | (3) Section 52-a, Article III, Texas Constitution. |
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57 | 57 | | (c) By creating the district and in authorizing the city, |
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58 | 58 | | the county, and other political subdivisions to contract with the |
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59 | 59 | | district, the legislature has established a program to accomplish |
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60 | 60 | | the public purposes set out in Section 52-a, Article III, Texas |
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61 | 61 | | Constitution. |
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62 | 62 | | Sec. 8016.006. INITIAL DISTRICT TERRITORY. (a) The |
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63 | 63 | | district is initially composed of the territory described by |
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64 | 64 | | Section 2 of the Act enacting this chapter. |
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65 | 65 | | (b) The boundaries and field notes contained in Section 2 of |
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66 | 66 | | the Act enacting this chapter form a closure. A mistake made in the |
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67 | 67 | | field notes or in copying the field notes in the legislative process |
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68 | 68 | | does not affect the district's: |
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69 | 69 | | (1) organization, existence, or validity; |
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70 | 70 | | (2) right to issue any type of bond for the purposes |
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71 | 71 | | for which the district is created or to pay the principal of and |
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72 | 72 | | interest on a bond; |
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73 | 73 | | (3) right to impose a tax; or |
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74 | 74 | | (4) legality or operation. |
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75 | 75 | | Sec. 8016.007. ELIGIBILITY FOR INCLUSION IN TAX ABATEMENT |
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76 | 76 | | REINVESTMENT ZONE. All or any part of the area of the district is |
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77 | 77 | | eligible to be included in a tax abatement reinvestment zone under |
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78 | 78 | | Chapter 312, Tax Code. |
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79 | 79 | | SUBCHAPTER B. BOARD OF DIRECTORS |
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80 | 80 | | Sec. 8016.051. GOVERNING BODY; TERMS. (a) The district is |
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81 | 81 | | governed by a board of five directors who serve staggered terms of |
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82 | 82 | | four years, with two or three directors' terms expiring June 1 of |
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83 | 83 | | each odd-numbered year. |
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84 | 84 | | (b) A director may not serve more than two full terms of four |
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85 | 85 | | years. |
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86 | 86 | | Sec. 8016.052. APPOINTMENT OF DIRECTORS. (a) Except as |
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87 | 87 | | provided by Subsection (c), the members of the governing body of the |
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88 | 88 | | city shall appoint the directors. Four of the five directors must |
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89 | 89 | | be appointed from persons recommended by the board. |
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90 | 90 | | (b) A person is appointed if a majority of the members of the |
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91 | 91 | | governing body vote to appoint the person. |
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92 | 92 | | (c) Beginning on January 1, 2047, the members of the |
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93 | 93 | | governing body of the city may appoint all of the directors without |
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94 | 94 | | the recommendation of the board. This subsection applies only to a |
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95 | 95 | | director whose term expires on or after January 1, 2047. |
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96 | 96 | | Sec. 8016.053. QUALIFICATIONS. A person recommended by the |
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97 | 97 | | board must: |
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98 | 98 | | (1) reside in the district; or |
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99 | 99 | | (2) own real property in the district. |
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100 | 100 | | Sec. 8016.054. TEMPORARY DIRECTORS. (a) The temporary |
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101 | 101 | | board consists of: |
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102 | 102 | | (1) _________________; |
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103 | 103 | | (2) _________________; |
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104 | 104 | | (3) _________________; |
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105 | 105 | | (4) _________________; and |
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106 | 106 | | (5) _________________. |
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107 | 107 | | (b) Temporary directors serve until the earlier of: |
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108 | 108 | | (1) the date permanent directors are appointed under |
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109 | 109 | | Section 8016.052; or |
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110 | 110 | | (2) September 1, 2021. |
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111 | 111 | | (c) Section 8016.053 does not apply to this section. |
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112 | 112 | | SUBCHAPTER C. POWERS AND DUTIES |
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113 | 113 | | Sec. 8016.101. GENERAL POWERS AND DUTIES. The district has |
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114 | 114 | | the powers and duties necessary to accomplish the purposes for |
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115 | 115 | | which the district is created. |
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116 | 116 | | Sec. 8016.102. MUNICIPAL UTILITY DISTRICT POWERS AND |
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117 | 117 | | DUTIES. The district has the powers and duties provided by the |
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118 | 118 | | general law of this state, including Chapters 49 and 54, Water Code, |
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119 | 119 | | applicable to municipal utility districts created under Section 59, |
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120 | 120 | | Article XVI, Texas Constitution. |
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121 | 121 | | Sec. 8016.103. AUTHORITY FOR ROAD PROJECTS. Under Section |
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122 | 122 | | 52, Article III, Texas Constitution, the district may design, |
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123 | 123 | | acquire, construct, finance, issue bonds for, improve, operate, |
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124 | 124 | | maintain, and convey to this state, a county, or a municipality for |
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125 | 125 | | operation and maintenance macadamized, graveled, or paved roads, or |
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126 | 126 | | improvements, including storm drainage, in aid of those roads. |
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127 | 127 | | Sec. 8016.104. ROAD STANDARDS AND REQUIREMENTS. (a) A road |
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128 | 128 | | project must meet all applicable construction standards, zoning and |
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129 | 129 | | subdivision requirements, and regulations of each municipality in |
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130 | 130 | | whose corporate limits or extraterritorial jurisdiction the road |
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131 | 131 | | project is located. |
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132 | 132 | | (b) If a road project is not located in the corporate limits |
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133 | 133 | | or extraterritorial jurisdiction of a municipality, the road |
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134 | 134 | | project must meet all applicable construction standards, |
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135 | 135 | | subdivision requirements, and regulations of each county in which |
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136 | 136 | | the road project is located. |
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137 | 137 | | (c) If the state will maintain and operate the road, the |
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138 | 138 | | Texas Transportation Commission must approve the plans and |
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139 | 139 | | specifications of the road project. |
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140 | 140 | | Sec. 8016.105. COMPLIANCE WITH MUNICIPAL CONSENT |
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141 | 141 | | AGREEMENT, ORDINANCE, OR RESOLUTION. (a) The district shall |
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142 | 142 | | comply with all applicable requirements of any ordinance or |
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143 | 143 | | resolution that is adopted under Section 54.016 or 54.0165, Water |
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144 | 144 | | Code, and that consents to the creation of the district or to the |
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145 | 145 | | inclusion of land in the district. |
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146 | 146 | | (b) Any agreement between the district and the city related |
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147 | 147 | | to the city's consent to the creation of the district is valid and |
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148 | 148 | | enforceable. |
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149 | 149 | | (c) On the issuance of bonds, the district is considered to |
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150 | 150 | | have acknowledged and consented to the exercise of the city's |
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151 | 151 | | authority as to actions taken by the city under Section 54.016(g), |
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152 | 152 | | Water Code. |
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153 | 153 | | Sec. 8016.106. CONTRACT TO FURTHER REGIONAL COOPERATION. |
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154 | 154 | | The district and city may contract on terms that the board and |
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155 | 155 | | governing body of the city agree will further regional cooperation |
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156 | 156 | | between the district and city. |
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157 | 157 | | Sec. 8016.107. ECONOMIC DEVELOPMENT. (a) Before |
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158 | 158 | | exercising a power under this section, the district must obtain the |
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159 | 159 | | city's consent. |
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160 | 160 | | (b) The district may engage in activities that accomplish |
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161 | 161 | | the economic development purposes of the district. |
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162 | 162 | | (c) The district may establish and provide for the |
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163 | 163 | | administration of one or more programs to promote state or local |
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164 | 164 | | economic development and to stimulate business and commercial |
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165 | 165 | | activity in the district, including programs to: |
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166 | 166 | | (1) make loans and grants of public money; and |
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167 | 167 | | (2) provide district personnel and services. |
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168 | 168 | | (d) The district may create economic development programs |
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169 | 169 | | and exercise the economic development powers that Chapter 380, |
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170 | 170 | | Local Government Code, provides to a municipality. |
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171 | 171 | | Sec. 8016.108. MASS GRADING AND IMPROVEMENTS TO LAND IN THE |
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172 | 172 | | DISTRICT. The district may construct, acquire, improve, maintain, |
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173 | 173 | | finance, or operate a facility or improvement related to reclaiming |
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174 | 174 | | or grading land in the district. |
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175 | 175 | | Sec. 8016.109. NO EMINENT DOMAIN POWER. The district may |
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176 | 176 | | not exercise the power of eminent domain. |
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177 | 177 | | SUBCHAPTER D. DIVISION OF DISTRICT INTO MULTIPLE DISTRICTS |
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178 | 178 | | Sec. 8016.151. DIVISION OF DISTRICT; PREREQUISITES. The |
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179 | 179 | | district may be divided into two or more new districts only if the |
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180 | 180 | | district: |
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181 | 181 | | (1) has no outstanding bonded debt; and |
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182 | 182 | | (2) is not imposing ad valorem taxes. |
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183 | 183 | | Sec. 8016.152. LAW APPLICABLE TO NEW DISTRICT. This |
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184 | 184 | | chapter applies to any new district created by division of the |
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185 | 185 | | district, and a new district has all the powers and duties of the |
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186 | 186 | | district. |
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187 | 187 | | Sec. 8016.153. LIMITATION ON AREA OF NEW DISTRICT. A new |
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188 | 188 | | district created by the division of the district may not, at the |
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189 | 189 | | time the new district is created, contain any land outside the area |
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190 | 190 | | described by Section 2 of the Act enacting this chapter. |
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191 | 191 | | Sec. 8016.154. CONSENT OF MUNICIPALITY OR COUNTY. (a) If |
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192 | 192 | | the district is located wholly or partly in the corporate limits or |
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193 | 193 | | the extraterritorial jurisdiction of a municipality, the district |
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194 | 194 | | may not divide under this subchapter unless the municipality by |
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195 | 195 | | resolution or ordinance first consents to the division of the |
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196 | 196 | | district. |
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197 | 197 | | (b) If the district is not located wholly or partly in the |
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198 | 198 | | corporate limits or the extraterritorial jurisdiction of a |
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199 | 199 | | municipality, the district may not divide under this subchapter |
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200 | 200 | | unless the commissioners court of each county in which the district |
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201 | 201 | | is wholly or partly located first adopts a resolution or order in |
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202 | 202 | | support of the division of the district. |
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203 | 203 | | Sec. 8016.155. DIVISION PROCEDURES. (a) The board, on its |
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204 | 204 | | own motion or on receipt of a petition signed by the owner or owners |
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205 | 205 | | of a majority of the assessed value of the real property in the |
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206 | 206 | | district, may adopt an order dividing the district. |
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207 | 207 | | (b) The board may adopt an order dividing the district |
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208 | 208 | | before or after the date the board holds an election under Section |
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209 | 209 | | 8016.003 to confirm the district's creation. |
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210 | 210 | | (c) An order dividing the district must: |
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211 | 211 | | (1) name each new district; |
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212 | 212 | | (2) include the metes and bounds description of the |
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213 | 213 | | territory of each new district; |
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214 | 214 | | (3) appoint temporary directors for each new district; |
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215 | 215 | | and |
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216 | 216 | | (4) provide for the division of assets and liabilities |
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217 | 217 | | between the new districts. |
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218 | 218 | | (d) On or before the 30th day after the date of adoption of |
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219 | 219 | | an order dividing the district, the district shall file the order |
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220 | 220 | | with the commission and record the order in the real property |
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221 | 221 | | records of each county in which the district is located. |
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222 | 222 | | Sec. 8016.156. TAX OR BOND ELECTION. Before a new district |
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223 | 223 | | created by the division of the district may impose a sales and use |
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224 | 224 | | tax or an operation and maintenance tax or issue bonds payable |
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225 | 225 | | wholly or partly from ad valorem taxes, the new district must hold |
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226 | 226 | | an election as required by this chapter. |
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227 | 227 | | SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS |
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228 | 228 | | Sec. 8016.201. ELECTIONS REGARDING TAXES OR BONDS. (a) The |
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229 | 229 | | district may issue, without an election, bonds and other |
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230 | 230 | | obligations secured by: |
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231 | 231 | | (1) revenue other than ad valorem taxes; or |
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232 | 232 | | (2) contract payments described by Section 8016.203. |
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233 | 233 | | (b) The district must hold an election in the manner |
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234 | 234 | | provided by Chapters 49 and 54, Water Code, to obtain voter approval |
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235 | 235 | | before the district may impose an ad valorem tax or issue bonds |
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236 | 236 | | payable from ad valorem taxes. |
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237 | 237 | | (c) The district may not issue bonds payable from ad valorem |
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238 | 238 | | taxes to finance a road project unless the issuance is approved by a |
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239 | 239 | | vote of a two-thirds majority of the district voters voting at an |
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240 | 240 | | election held for that purpose. |
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241 | 241 | | Sec. 8016.202. OPERATION AND MAINTENANCE TAX. (a) If |
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242 | 242 | | authorized at an election held under Section 8016.201, the district |
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243 | 243 | | may impose an operation and maintenance tax on taxable property in |
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244 | 244 | | the district in accordance with Section 49.107, Water Code. |
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245 | 245 | | (b) The board shall determine the tax rate. The rate may not |
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246 | 246 | | exceed the rate approved at the election. |
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247 | 247 | | (c) If required by an agreement between the district and |
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248 | 248 | | city under Section 8016.106, the total ad valorem tax rate of the |
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249 | 249 | | district may not be less than the total ad valorem tax rate of the |
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250 | 250 | | city. |
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251 | 251 | | Sec. 8016.203. CONTRACT TAXES. (a) In accordance with |
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252 | 252 | | Section 49.108, Water Code, the district may impose a tax other than |
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253 | 253 | | an operation and maintenance tax and use the revenue derived from |
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254 | 254 | | the tax to make payments under a contract after the provisions of |
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255 | 255 | | the contract have been approved by a majority of the district voters |
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256 | 256 | | voting at an election held for that purpose. |
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257 | 257 | | (b) A contract approved by the district voters may contain a |
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258 | 258 | | provision stating that the contract may be modified or amended by |
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259 | 259 | | the board without further voter approval. |
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260 | 260 | | Sec. 8016.204. APPROVAL BY CITY OF CAPITAL IMPROVEMENTS |
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261 | 261 | | BUDGET. If the district obtains approval from the city's governing |
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262 | 262 | | body of a capital improvements budget for a period not to exceed 10 |
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263 | 263 | | years, the district may finance the capital improvements and issue |
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264 | 264 | | bonds specified in the budget without further approval from the |
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265 | 265 | | city. |
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266 | 266 | | SUBCHAPTER F. BONDS AND OTHER OBLIGATIONS |
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267 | 267 | | Sec. 8016.251. AUTHORITY TO ISSUE BONDS AND OTHER |
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268 | 268 | | OBLIGATIONS. The district may issue bonds or other obligations |
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269 | 269 | | payable wholly or partly from ad valorem taxes, impact fees, |
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270 | 270 | | revenue, sales and use taxes, hotel occupancy taxes, contract |
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271 | 271 | | payments, grants, or other district money, or any combination of |
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272 | 272 | | those sources, to pay for any authorized district purpose, except |
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273 | 273 | | for bonds or other obligations payable wholly or partly from hotel |
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274 | 274 | | occupancy taxes, which may only be used to pay for an authorized use |
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275 | 275 | | of hotel occupancy tax revenue under Chapter 351, Tax Code. |
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276 | 276 | | Sec. 8016.252. TAXES FOR BONDS. At the time the district |
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277 | 277 | | issues bonds payable wholly or partly from ad valorem taxes, the |
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278 | 278 | | board shall provide for the annual imposition of a continuing |
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279 | 279 | | direct ad valorem tax, without limit as to rate or amount, while all |
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280 | 280 | | or part of the bonds are outstanding as required and in the manner |
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281 | 281 | | provided by Sections 54.601 and 54.602, Water Code. |
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282 | 282 | | Sec. 8016.253. BONDS FOR ROAD PROJECTS. At the time of |
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283 | 283 | | issuance, the total principal amount of bonds or other obligations |
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284 | 284 | | issued or incurred to finance road projects and payable from ad |
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285 | 285 | | valorem taxes may not exceed one-fourth of the assessed value of the |
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286 | 286 | | real property in the district. |
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287 | 287 | | Sec. 8016.254. BONDS FOR RECREATIONAL FACILITIES. The |
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288 | 288 | | limitation on the outstanding principal amount of bonds, notes, and |
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289 | 289 | | other obligations provided by Section 49.4645, Water Code, does not |
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290 | 290 | | apply to the district. |
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291 | 291 | | SUBCHAPTER G. SALES AND USE TAX |
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292 | 292 | | Sec. 8016.301. APPLICABILITY OF CERTAIN TAX CODE |
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293 | 293 | | PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, |
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294 | 294 | | computation, administration, enforcement, and collection of the |
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295 | 295 | | sales and use tax authorized by this subchapter except to the extent |
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296 | 296 | | Chapter 321, Tax Code, is inconsistent with this chapter. |
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297 | 297 | | (b) A reference in Chapter 321, Tax Code, to a municipality |
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298 | 298 | | or the governing body of a municipality is a reference to the |
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299 | 299 | | district or the board, respectively. |
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300 | 300 | | Sec. 8016.302. ELECTION; ADOPTION OF TAX. (a) The district |
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301 | 301 | | may adopt a sales and use tax if: |
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302 | 302 | | (1) the city consents to the adoption of the tax; and |
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303 | 303 | | (2) the tax is authorized by a majority of the voters |
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304 | 304 | | of the district voting at an election held for that purpose. |
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305 | 305 | | (b) Subject to city consent under Subsection (a), the board |
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306 | 306 | | by order may call an election to authorize the adoption of the sales |
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307 | 307 | | and use tax. The election may be held on any uniform election date |
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308 | 308 | | and in conjunction with any other district election. |
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309 | 309 | | (c) The district shall provide notice of the election and |
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310 | 310 | | shall hold the election in the manner prescribed by Section |
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311 | 311 | | 8016.201. |
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312 | 312 | | (d) The ballot shall be printed to provide for voting for or |
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313 | 313 | | against the proposition: "Authorization of a sales and use tax in |
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314 | 314 | | the (insert name of district or name of new district created under |
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315 | 315 | | Subchapter D) at a rate not to exceed ____ percent" (insert rate of |
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316 | 316 | | one or more increments of one-eighth of one percent). |
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317 | 317 | | Sec. 8016.303. SALES AND USE TAX RATE. (a) Not later than |
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318 | 318 | | the 10th day after the date the results are declared of an election |
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319 | 319 | | held under Section 8016.302, at which the voters approved |
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320 | 320 | | imposition of the tax authorized by this subchapter, the board |
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321 | 321 | | shall determine the initial rate of the tax, which must be in one or |
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322 | 322 | | more increments of one-eighth of one percent. |
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323 | 323 | | (b) After the election held under Section 8016.302, the |
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324 | 324 | | board may decrease the rate of the tax by one or more increments of |
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325 | 325 | | one-eighth of one percent. The board may not decrease the rate of |
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326 | 326 | | the tax if the decrease would impair the repayment of any |
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327 | 327 | | outstanding debt or obligation payable from the tax. |
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328 | 328 | | (c) The rate of the tax may not exceed the lesser of: |
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329 | 329 | | (1) the maximum rate authorized by the district voters |
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330 | 330 | | at the election held under Section 8016.302; or |
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331 | 331 | | (2) a rate that, when added to the rates of all sales |
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332 | 332 | | and use taxes imposed by other political subdivisions with |
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333 | 333 | | territory in the district, would result in the maximum combined |
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334 | 334 | | rate prescribed by Section 321.101(f), Tax Code, at any location in |
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335 | 335 | | the district. |
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336 | 336 | | (d) The board shall notify the comptroller of any changes |
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337 | 337 | | made to the tax rate in the same manner the municipal secretary |
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338 | 338 | | provides notice to the comptroller under Section 321.405(b), Tax |
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339 | 339 | | Code. |
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340 | 340 | | Sec. 8016.304. USE OF REVENUE. Revenue from the sales and |
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341 | 341 | | use tax imposed under this subchapter is for the use and benefit of |
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342 | 342 | | the district and may be used for any district purpose. The district |
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343 | 343 | | may pledge all or part of the revenue to the payment of bonds, |
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344 | 344 | | notes, or other obligations, and that pledge of revenue may be in |
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345 | 345 | | combination with other revenue, including tax revenue, available to |
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346 | 346 | | the district. |
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347 | 347 | | Sec. 8016.305. ABOLITION OF TAX. (a) The board may abolish |
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348 | 348 | | the tax imposed under this subchapter without an election. |
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349 | 349 | | (b) If the board abolishes the tax, the board shall notify |
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350 | 350 | | the comptroller of that action in the same manner the municipal |
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351 | 351 | | secretary provides notice to the comptroller under Section |
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352 | 352 | | 321.405(b), Tax Code. |
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353 | 353 | | (c) If the board abolishes the tax or decreases the tax rate |
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354 | 354 | | to zero, a new election to authorize a sales and use tax must be held |
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355 | 355 | | under Section 8016.302 before the district may subsequently impose |
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356 | 356 | | the tax. |
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357 | 357 | | SUBCHAPTER H. HOTEL OCCUPANCY TAX |
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358 | 358 | | Sec. 8016.351. DEFINITION. In this subchapter, "hotel" has |
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359 | 359 | | the meaning assigned by Section 156.001, Tax Code. |
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360 | 360 | | Sec. 8016.352. APPLICABILITY OF CERTAIN TAX CODE |
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361 | 361 | | PROVISIONS. (a) In this subchapter: |
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362 | 362 | | (1) a reference in Subchapter A, Chapter 352, Tax |
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363 | 363 | | Code, to a county is a reference to the district; and |
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364 | 364 | | (2) a reference in Subchapter A, Chapter 352, Tax |
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365 | 365 | | Code, to the commissioners court is a reference to the board. |
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366 | 366 | | (b) Except as inconsistent with this subchapter, Subchapter |
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367 | 367 | | A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized |
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368 | 368 | | by this subchapter, including the collection of the tax, subject to |
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369 | 369 | | the limitations prescribed by Sections 352.002(b) and (c), Tax |
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370 | 370 | | Code. |
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371 | 371 | | Sec. 8016.353. TAX AUTHORIZED; USE OF REVENUE. (a) The |
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372 | 372 | | district may not impose a hotel occupancy tax unless the city |
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373 | 373 | | consents to the imposition. |
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374 | 374 | | (b) The district may impose the hotel occupancy tax for: |
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375 | 375 | | (1) any purpose authorized under Chapter 351, Tax |
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376 | 376 | | Code; or |
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377 | 377 | | (2) the construction, operation, or maintenance of a |
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378 | 378 | | sports-related facility of the district if the city is authorized |
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379 | 379 | | to impose the tax under Section 351.002, Tax Code, for that purpose |
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380 | 380 | | that: |
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381 | 381 | | (A) has a notable impact on tourism and hotel |
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382 | 382 | | activity; and |
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383 | 383 | | (B) is available to the public. |
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384 | 384 | | Sec. 8016.354. TAX RATE. The amount of the hotel occupancy |
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385 | 385 | | tax may not exceed seven percent of the price paid for a room in a |
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386 | 386 | | hotel. |
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387 | 387 | | Sec. 8016.355. INFORMATION. The district may examine and |
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388 | 388 | | receive information related to the imposition of hotel occupancy |
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389 | 389 | | taxes to the same extent as if the district were a county. |
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390 | 390 | | SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION |
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391 | 391 | | Sec. 8016.401. APPLICABILITY OF LAW ON ANNEXATION OF |
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392 | 392 | | DISTRICT. (a) The district is a "water or sewer district" for the |
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393 | 393 | | purposes of Section 43.071, Local Government Code. |
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394 | 394 | | (b) Sections 43.0561 and 43.0562, Local Government Code, do |
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395 | 395 | | not apply to the annexation of the district. |
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396 | 396 | | Sec. 8016.402. APPLICABILITY OF LAW ON WATER-RELATED |
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397 | 397 | | SPECIAL DISTRICT THAT BECOMES PART OF NOT MORE THAN ONE |
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398 | 398 | | MUNICIPALITY. Section 43.075, Local Government Code, applies to |
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399 | 399 | | the district. |
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400 | 400 | | Sec. 8016.403. STRATEGIC PARTNERSHIP; CONTINUATION OF |
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401 | 401 | | DISTRICT AFTER ANNEXATION BY MUNICIPALITY. (a) The district may |
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402 | 402 | | continue to exist as a limited district after full-purpose |
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403 | 403 | | annexation by a municipality if the district and the annexing |
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404 | 404 | | municipality state the terms of the limited district's existence in |
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405 | 405 | | a strategic partnership agreement under Section 43.0751, Local |
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406 | 406 | | Government Code. |
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407 | 407 | | (b) The strategic partnership agreement may provide for an |
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408 | 408 | | original or renewed term of any number of years. The limitation in |
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409 | 409 | | Section 43.0751(g)(2), Local Government Code, on the length of the |
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410 | 410 | | term does not apply to a limited district created under this |
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411 | 411 | | section. |
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412 | 412 | | Sec. 8016.404. NOTICE OF FUTURE CITY ANNEXATION REQUIRED. |
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413 | 413 | | (a) Not later than the 30th day after the date the city consents to |
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414 | 414 | | the creation of the district and to the inclusion of land in the |
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415 | 415 | | district under Section 8016.004(a), the city shall file, in the |
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416 | 416 | | real property records of the county, a notice to a purchaser of real |
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417 | 417 | | property in the district that describes: |
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418 | 418 | | (1) the city's authority and intention to annex the |
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419 | 419 | | district; and |
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420 | 420 | | (2) the anticipated date of the annexation. |
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421 | 421 | | (b) After the notice is filed, a person who proposes to sell |
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422 | 422 | | or otherwise convey real property in the district must provide a |
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423 | 423 | | copy of the notice to a purchaser of the property before selling or |
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424 | 424 | | conveying the property to the purchaser. |
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425 | 425 | | SECTION 2. The Vision East Municipal Utility District No. 1 |
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426 | 426 | | initially includes all the territory contained in the following |
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427 | 427 | | area: |
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428 | 428 | | Being a 23.92 acre tract or parcel of land, situated in the Oliver |
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429 | 429 | | Buckman Survey, Number 40, Abstract 60, Travis County, Texas, and |
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430 | 430 | | being the remainders of "Tract 1", a called 20.00 acre tract of |
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431 | 431 | | land, "Tract 2", a called 5.00 acre tract of land and "Tract 3", a |
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432 | 432 | | called 20.05 acre tract of land, all as conveyed to Hayes Modular |
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433 | 433 | | Group, Inc., recorded in Document No. 2009120857, Official Public |
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434 | 434 | | Records of Travis County, Texas, save and except that portion |
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435 | 435 | | conveyed to the State of Texas in Document No. 2005052171, Official |
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436 | 436 | | Public Records of Travis County, Texas, also being the remainder of |
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437 | 437 | | that certain called 5.15 acre tract of land conveyed to Hayes |
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438 | 438 | | Trucking Service, Inc., recorded in Document No. 2003226321, |
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439 | 439 | | Official Public Records of Travis County, Texas, save and except |
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440 | 440 | | that portion described in a Possession and Use Agreement for |
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441 | 441 | | Transportation Purposes, recorded in Document No. 2006027200, |
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442 | 442 | | Official Public Records of Travis County, Texas, and being more |
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443 | 443 | | particularly described as follows: |
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444 | 444 | | BEGINNING at a 1/2" iron rod found on the east line of that certain |
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445 | 445 | | tract of land called 402.07 acres, as described in a deed to the |
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446 | 446 | | City of Austin, recorded in Volume 3428, Page 565, Deed Records of |
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447 | 447 | | Travis County, Texas, marking the northwest corner of the said |
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448 | 448 | | Tract 3, also marking the southeast corner of that certain tract of |
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449 | 449 | | land called 269.22 acres, as described in a deed to Ann Bloor |
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450 | 450 | | Schryver, recorded in Volume 8251, Page 216, Deed Records of Travis |
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451 | 451 | | County, Texas, for the northwest corner hereof; |
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452 | 452 | | THENCE, with the north line of the said Tract 3, the south line of |
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453 | 453 | | the said Schryver tract, S 62° 16' 13" E, passing the northwest |
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454 | 454 | | corner of the said Tract 2, for a distance of 619.37 feet to a 1/2" |
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455 | 455 | | iron rod found on the north line of the said Tract 3 and the north |
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456 | 456 | | line of the said Tract 2, being on the west right-of-way of State |
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457 | 457 | | Highway 130, as described in a deed to the State of Texas, recorded |
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458 | 458 | | in Document No. 2005052171, Official Public Records of Travis |
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459 | 459 | | County, Texas, marking the northeast corner of the said remainder |
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460 | 460 | | of Tract 2 and Tract 3, for the northeast corner hereof; |
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461 | 461 | | THENCE, with the west right-of-way of State Highway 130, the east |
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462 | 462 | | line of the remainders of Tract 2 and Tract 3, S 31° 20' 06" W, 646.66 |
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463 | 463 | | feet to a 1/2" iron rod found, marking the southeast corner of the |
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464 | 464 | | remainder of Tract 3 and the northeast corner of the remainder of |
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465 | 465 | | Tract 1, for an angle point hereof; |
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466 | 466 | | THENCE, with the west right-of-way of State Highway 130 and the east |
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467 | 467 | | line of the said remainder of Tract 1, S 24° 47' 53" W, 710.79 feet to |
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468 | 468 | | an iron rod found with an aluminum cap marked "TXDOT" on the |
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469 | 469 | | northeast line of the remainder of the said Hayes Trucking tract, on |
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470 | 470 | | the southwest right-of-way of State Highway 130, marking the |
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471 | 471 | | southeast corner of the said Remainder of Tract 1, for an angle |
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472 | 472 | | point hereof; |
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473 | 473 | | THENCE, with the southwest right-of-way of State Highway 130 and |
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474 | 474 | | the northeast line of the remainder of the said Hayes Trucking |
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475 | 475 | | tract, S 15° 27' 52" E, 50.67 feet to a calculated point on the |
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476 | 476 | | southwest line of the said State Highway 130 tract recorded in |
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477 | 477 | | Document No. 2005052171, marking the most northerly corner of that |
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478 | 478 | | certain tract of land called 0.474 of an acre as described in a |
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479 | 479 | | Possession and Use Agreement for Transportation Purposes, recorded |
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480 | 480 | | in Document No. 2006027200, Official Public Records of Travis |
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481 | 481 | | County, Texas, also marking the most easterly southeast corner of |
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482 | 482 | | the remainder of the said Hayes Trucking tract, for an angle point |
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483 | 483 | | hereof; |
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484 | 484 | | THENCE, with the west right-of-way of State Highway 130 and the east |
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485 | 485 | | line of the remainder of the said Hayes Trucking tract, the |
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486 | 486 | | following three (3) calls: |
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487 | 487 | | S 48° 58' 27" W, 147.87 feet to a calculated point for an angle |
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488 | 488 | | point hereof; |
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489 | 489 | | N 89° 08' 20" W, 42.86 feet to an iron rod found with an |
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490 | 490 | | aluminum cap marked "TXDOT" for an angle point hereof; |
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491 | 491 | | S 40° 50' 32" W, 90.78 feet to an iron rod found with an |
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492 | 492 | | aluminum cap marked "TXDOT" on the north right-of-way of Farm to |
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493 | 493 | | Market Highway 973, marking the southwest corner of the said |
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494 | 494 | | Possession and Use Agreement tract, also marking the most southerly |
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495 | 495 | | southeast corner of the remainder of the said Hayes Trucking tract, |
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496 | 496 | | for the southeast corner hereof; |
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497 | 497 | | THENCE, with the north right-of-way of Farm to Market Highway 973 |
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498 | 498 | | and the south line of the remainder of the said Hayes Trucking |
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499 | 499 | | tract, N 88° 59' 51" W, 607.68 feet to a 1/2" iron rod found, marking |
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500 | 500 | | the southwest corner of the remainder of the said Hayes Trucking |
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501 | 501 | | tract, also marking the southeast corner of that certain tract of |
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502 | 502 | | land called 77.52 acres, as described in a deed to the City of |
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503 | 503 | | Austin, recorded in Volume 3555, Page 1196, Deed Records of Travis |
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504 | 504 | | County, Texas, for the southwest corner hereof; |
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505 | 505 | | THENCE, with the west line of the remainders of the said Hayes |
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506 | 506 | | Trucking tract, Tract 1 and Tract 3, the following four (4) calls: |
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507 | 507 | | With the east line of the said City of Austin 77.52 acre |
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508 | 508 | | tract, N 29° 02' 43" E, 345.28 feet to a 1/2" iron rod found marking |
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509 | 509 | | the northwest corner of the remainder of the said Hayes Trucking |
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510 | 510 | | tract and the southwest corner of the remainder of the said Tract 1; |
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511 | 511 | | N 29° 04' 04" E, passing the northeast corner of the said City |
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512 | 512 | | of Austin 77.52 acre tract and the southeast corner of the said City |
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513 | 513 | | of Austin 402.07 acre tract, 439.37 feet to a round head bolt found |
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514 | 514 | | on the west line of the said Tract 1 remainder, for an angle point |
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515 | 515 | | hereof; |
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516 | 516 | | With the east line of the said City of Austin 402.07 acre |
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517 | 517 | | tract, N 27° 07' 24" E, 478.47 feet to a 1/2" iron rod found marking |
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518 | 518 | | the northwest corner of the said Tract 1 remainder and the southwest |
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519 | 519 | | corner of the said Tract 3 remainder, for an angle point hereof; |
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520 | 520 | | With the east line of the said City of Austin 402.07 acre |
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521 | 521 | | tract, N 27° 03' 16" E, 648.87 feet to the PLACE OF BEGINNING, and |
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522 | 522 | | containing 23.92 acres of land in all, more or less, based on a map |
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523 | 523 | | or plat prepared by Holt Carson, Inc. on October 4, 2011. |
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524 | 524 | | SECTION 3. (a) The legal notice of the intention to |
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525 | 525 | | introduce this Act, setting forth the general substance of this |
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526 | 526 | | Act, has been published as provided by law, and the notice and a |
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527 | 527 | | copy of this Act have been furnished to all persons, agencies, |
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528 | 528 | | officials, or entities to which they are required to be furnished |
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529 | 529 | | under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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530 | 530 | | Government Code. |
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531 | 531 | | (b) The governor, one of the required recipients, has |
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532 | 532 | | submitted the notice and Act to the Texas Commission on |
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533 | 533 | | Environmental Quality. |
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534 | 534 | | (c) The Texas Commission on Environmental Quality has filed |
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535 | 535 | | its recommendations relating to this Act with the governor, |
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536 | 536 | | lieutenant governor, and speaker of the house of representatives |
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537 | 537 | | within the required time. |
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538 | 538 | | (d) All requirements of the constitution and laws of this |
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539 | 539 | | state and the rules and procedures of the legislature with respect |
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540 | 540 | | to the notice, introduction, and passage of this Act have been |
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541 | 541 | | fulfilled and accomplished. |
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542 | 542 | | SECTION 4. This Act takes effect immediately if it receives |
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543 | 543 | | a vote of two-thirds of all the members elected to each house, as |
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544 | 544 | | provided by Section 39, Article III, Texas Constitution. If this |
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545 | 545 | | Act does not receive the vote necessary for immediate effect, this |
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546 | 546 | | Act takes effect September 1, 2017. |
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