Texas 2019 - 86th Regular

Texas House Bill HB4653 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 4653
	1	+	By: Bailes (Senate Sponsor - Nichols) H.B. No. 4653
	2	+	(In the Senate - Received from the House May 6, 2019;
	3	+	May 6, 2019, read first time and referred to Committee on
	4	+	Intergovernmental Relations; May 19, 2019, reported adversely,
	5	+	with favorable Committee Substitute by the following vote: Yeas 7,
	6	+	Nays 0; May 19, 2019, sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR H.B. No. 4653 By: Schwertner
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5	13		relating to the creation of Tarkington Management District No. 1 of
6	14		Liberty County; providing authority to issue bonds; providing
7	15		authority to impose assessments, fees, or taxes.
8	16		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	17		SECTION 1. Subtitle C, Title 4, Special District Local Laws
10	18		Code, is amended by adding Chapter 3973 to read as follows:
11	19		CHAPTER 3973. TARKINGTON MANAGEMENT DISTRICT NO. 1 OF LIBERTY
12	20		COUNTY
13	21		SUBCHAPTER A. GENERAL PROVISIONS
14	22		Sec. 3973.0101. DEFINITIONS. In this chapter:
15	23		(1) "Board" means the district's board of directors.
16	24		(2) "County" means Liberty County.
17	25		(3) "Director" means a board member.
18	26		(4) "District" means the Tarkington Management
19	27		District No. 1 of Liberty County.
20	28		Sec. 3973.0102. NATURE OF DISTRICT. The district is a
21	29		special district created under Section 59, Article XVI, Texas
22	30		Constitution.
23	31		Sec. 3973.0103. PURPOSE; DECLARATION OF INTENT. (a) The
24	32		creation of the district is essential to accomplish the purposes of
25	33		Sections 52 and 52-a, Article III, and Section 59, Article XVI,
26	34		Texas Constitution, and other public purposes stated in this
27	35		chapter. By creating the district and in authorizing the county and
28	36		other political subdivisions to contract with the district, the
29	37		legislature has established a program to accomplish the public
30	38		purposes set out in Section 52-a, Article III, Texas Constitution.
31	39		(b) The creation of the district is necessary to promote,
32	40		develop, encourage, and maintain employment, commerce,
33	41		transportation, housing, tourism, recreation, the arts,
34	42		entertainment, economic development, safety, and the public
35	43		welfare in the district.
36	44		(c) This chapter and the creation of the district may not be
37	45		interpreted to relieve the county from providing the level of
38	46		services provided as of the effective date of the Act enacting this
39	47		chapter to the area in the district. The district is created to
40	48		supplement and not to supplant county services provided in the
41	49		district.
42	50		Sec. 3973.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
43	51		(a) The district is created to serve a public use and benefit.
44	52		(b) All land and other property included in the district
45	53		will benefit from the improvements and services to be provided by
46	54		the district under powers conferred by Sections 52 and 52-a,
47	55		Article III, and Section 59, Article XVI, Texas Constitution, and
48	56		other powers granted under this chapter.
49	57		(c) The creation of the district is in the public interest
50	58		and is essential to further the public purposes of:
51	59		(1) developing and diversifying the economy of the
52	60		state;
53	61		(2) eliminating unemployment and underemployment; and
54	62		(3) developing or expanding transportation and
55	63		commerce.
56	64		(d) The district will:
57	65		(1) promote the health, safety, and general welfare of
58	66		residents, employers, potential employees, employees, visitors,
59	67		and consumers in the district, and of the public;
60	68		(2) provide needed funding for the district to
61	69		preserve, maintain, and enhance the economic health and vitality of
62	70		the district territory as a community and business center;
63	71		(3) promote the health, safety, welfare, and enjoyment
64	72		of the public by providing pedestrian ways and by landscaping and
65	73		developing certain areas in the district, which are necessary for
66	74		the restoration, preservation, and enhancement of scenic beauty;
67	75		and
68	76		(4) provide for water, wastewater, drainage, road,
69	77		transportation, and recreational facilities for the district.
70	78		(e) Pedestrian ways along or across a street, whether at
71	79		grade or above or below the surface, and street lighting, street
72	80		landscaping, parking, and street art objects are parts of and
73	81		necessary components of a street and are considered to be a street
74	82		or road improvement.
75	83		(f) The district will not act as the agent or
76	84		instrumentality of any private interest even though the district
77	85		will benefit many private interests as well as the public.
78	86		Sec. 3973.0105. INITIAL DISTRICT TERRITORY. (a) The
79	87		district is initially composed of the territory described by
80	88		Section 2 of the Act enacting this chapter.
81	89		(b) The boundaries and field notes contained in Section 2 of
82	90		the Act enacting this chapter form a closure. A mistake in the
83	91		field notes or in copying the field notes in the legislative process
84	92		does not affect the district's:
85	93		(1) organization, existence, or validity;
86	94		(2) right to issue any type of bonds for the purposes
87	95		for which the district is created or to pay the principal of and
88	96		interest on the bonds;
89	97		(3) right to impose or collect an assessment or tax; or
90	98		(4) legality or operation.
91	99		Sec. 3973.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
92	100		All or any part of the area of the district is eligible to be
93	101		included in:
94	102		(1) a tax increment reinvestment zone created under
95	103		Chapter 311, Tax Code;
96	104		(2) a tax abatement reinvestment zone created under
97	105		Chapter 312, Tax Code;
98	106		(3) an enterprise zone created under Chapter 2303,
99	107		Government Code; or
100	108		(4) an industrial district created under Chapter 42,
101	109		Local Government Code.
102	110		Sec. 3973.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
103	111		DISTRICTS LAW. Except as otherwise provided by this chapter,
104	112		Chapter 375, Local Government Code, applies to the district.
105	113		Sec. 3973.0108. CONSTRUCTION OF CHAPTER. This chapter
106	114		shall be liberally construed in conformity with the findings and
107	115		purposes stated in this chapter.
108	116		Sec. 3973.0109. CONFLICTS OF LAW. This chapter prevails
109	117		over any provision of general law, including a provision of Chapter
110	118		375, Local Government Code, or Chapter 49, Water Code, that is in
111	119		conflict or inconsistent with this chapter.
112	120		SUBCHAPTER B. BOARD OF DIRECTORS
113	121		Sec. 3973.0201. GOVERNING BODY; TERMS. (a) The district is
114	122		governed by a board of five directors elected or appointed as
115	123		provided by this chapter and Subchapter D, Chapter 49, Water Code.
116	124		(b) Except as provided by Section 3973.0204, directors
117	125		serve staggered four-year terms.
118	126		Sec. 3973.0202. QUORUM. For purposes of determining the
119	127		requirements for a quorum of the board, the following are not
120	128		counted:
121	129		(1) a board position vacant for any reason, including
122	130		death, resignation, or disqualification; or
123	131		(2) a director who is abstaining from participation in
124	132		a vote because of a conflict of interest.
125	133		Sec. 3973.0203. COMPENSATION. A director is entitled to
126	134		receive fees of office and reimbursement for actual expenses as
127	135		provided by Section 49.060, Water Code. Sections 375.069 and
128	136		375.070, Local Government Code, do not apply to the board.
129	137		Sec. 3973.0204. TEMPORARY DIRECTORS. (a) The temporary
130	138		board consists of:
131	139		(1) Gready Hunter;
132	140		(2) Kevin Loeffler;
133	141		(3) Rusty Campbell;
134	142		(4) Greg Eknoyan; and
135	143		(5) Gordan Richardson.
136	144		(b) The temporary or successor temporary directors shall
137	145		hold an election to elect five permanent directors as provided by
138	146		Section 49.102, Water Code.
139	147		(c) Temporary directors serve until the earlier of:
140	148		(1) the date permanent directors are elected under
141	149		Subsection (b); or
142	150		(2) the fourth anniversary of the effective date of
143	151		the Act creating this chapter.
144	152		(d) If permanent directors have not been elected under
145	153		Subsection (b) and the terms of the temporary directors have
146	154		expired, successor temporary directors shall be appointed or
147	155		reappointed as provided by Subsection (e) to serve terms that
148	156		expire on the earlier of:
149	157		(1) the date permanent directors are elected under
150	158		Subsection (b); or
151	159		(2) the fourth anniversary of the date of the
152	160		appointment or reappointment.
153	161		(e) If Subsection (d) applies, the owner or owners of a
154	162		majority of the assessed value of the real property in the district
155	163		according to the most recent certified tax appraisal roll for the
156	164		county may submit a petition to the Texas Commission on
157	165		Environmental Quality requesting that the commission appoint as
158	166		successor temporary directors the five persons named in the
159	167		petition. The commission shall appoint as successor temporary
160	168		directors the five persons named in the petition.
161	169		SUBCHAPTER C. POWERS AND DUTIES
162	170		Sec. 3973.0301. GENERAL POWERS AND DUTIES. The district
163	171		has the powers and duties necessary to accomplish the purposes for
164	172		which the district is created.
165	173		Sec. 3973.0302. IMPROVEMENT PROJECTS AND SERVICES. (a)
166	174		The district may provide, design, construct, acquire, improve,
167	175		relocate, operate, maintain, or finance an improvement project or
168	176		service using money available to the district, or contract with a
169	177		governmental or private entity to provide, design, construct,
170	178		acquire, improve, relocate, operate, maintain, or finance an
171	179		improvement project or service authorized under this chapter or
172	180		under Chapter 375, Local Government Code.
173	181		(b) An improvement project described by Subsection (a) may
174	182		be located inside or outside the district.
175	183		Sec. 3973.0303. AUTHORITY FOR ROAD PROJECTS. Under Section
176	184		52, Article III, Texas Constitution, the district may own, operate,
177	185		maintain, design, acquire, construct, finance, issue bonds, notes,
178	186		or other obligations for, improve, and convey to this state, a
179	187		county, or a municipality for ownership, operation, and maintenance
180	188		macadamized, graveled, or paved roads or improvements, including
181	189		storm drainage, in aid of those roads.
182	190		Sec. 3973.0304. CONVEYANCE AND APPROVAL OF ROAD PROJECT.
183	191		(a) The district may convey a road project authorized by Section
184	192		3973.0303 to:
185	193		(1) a municipality or county that will operate and
186	194		maintain the road if the municipality or county has approved the
187	195		plans and specifications of the road project; or
188	196		(2) the state if the state will operate and maintain
189	197		the road and the Texas Transportation Commission has approved the
190	198		plans and specifications of the road project.
191	199		(b) Except as provided by Subsection (c), the district shall
192	200		operate and maintain a road project authorized by Section 3973.0303
193	201		that the district implements and does not convey to a municipality,
194	202		a county, or this state under Subsection (a).
195	203		(c) The district may agree in writing with a municipality, a
196	204		county, or this state to assign operation and maintenance duties to
197	205		the district, the municipality, the county, or this state in a
198	206		manner other than the manner described in Subsections (a) and (b).
199	207		Sec. 3973.0305. NONPROFIT CORPORATION. (a) The board by
200	208		resolution may authorize the creation of a nonprofit corporation to
201	209		assist and act for the district in implementing a project or
202	210		providing a service authorized by this chapter.
203	211		(b) The nonprofit corporation:
204	212		(1) has each power of and is considered to be a local
205	213		government corporation created under Subchapter D, Chapter 431,
206	214		Transportation Code; and
207	215		(2) may implement any project and provide any service
208	216		authorized by this chapter.
209	217		(c) The board shall appoint the board of directors of the
210	218		nonprofit corporation. The board of directors of the nonprofit
211	219		corporation shall serve in the same manner as the board of directors
212	220		of a local government corporation created under Subchapter D,
213	221		Chapter 431, Transportation Code, except that a board member is not
214	222		required to reside in the district.
215	223		Sec. 3973.0306. AGREEMENTS; GRANTS. (a) As provided by
216	224		Chapter 375, Local Government Code, the district may make an
217	225		agreement with or accept a gift, grant, or loan from any person.
218	226		(b) The implementation of a project is a governmental
219	227		function or service for the purposes of Chapter 791, Government
220	228		Code.
221	229		Sec. 3973.0307. LAW ENFORCEMENT SERVICES. To protect the
222	230		public interest, the district may contract with a qualified party,
223	231		including the county, to provide law enforcement services in the
224	232		district.
225	233		Sec. 3973.0308. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
226	234		The district may join and pay dues to a charitable or nonprofit
227	235		organization that performs a service or provides an activity
228	236		consistent with the furtherance of a district purpose.
229	237		Sec. 3973.0309. ECONOMIC DEVELOPMENT. (a) The district
230	238		may engage in activities that accomplish the economic development
231	239		purposes of the district.
232	240		(b) The district may establish and provide for the
233	241		administration of one or more programs to promote state or local
234	242		economic development and to stimulate business and commercial
235	243		activity in the district, including programs to:
236	244		(1) make loans and grants of public money; and
237	245		(2) provide district personnel and services.
238	246		(c) The district may create economic development programs
239	247		and exercise the economic development powers provided to
240	248		municipalities by:
241	249		(1) Chapter 380, Local Government Code; and
242	250		(2) Subchapter A, Chapter 1509, Government Code.
243	251		Sec. 3973.0310. PARKING FACILITIES. (a) The district may
244	252		acquire, lease as lessor or lessee, construct, develop, own,
245	253		operate, and maintain parking facilities or a system of parking
246	254		facilities, including lots, garages, parking terminals, or other
247	255		structures or accommodations for parking motor vehicles off the
248	256		streets and related appurtenances.
249	257		(b) The district's parking facilities serve the public
250	258		purposes of the district and are owned, used, and held for a public
251	259		purpose even if leased or operated by a private entity for a term of
252	260		years.
253	261		(c) The district's parking facilities are parts of and
254	262		necessary components of a street and are considered to be a street
255	263		or road improvement.
256	264		(d) The development and operation of the district's parking
257	265		facilities may be considered an economic development program.
258	266		Sec. 3973.0311. NO TOLL ROADS. The district may not
259	267		construct, acquire, maintain, or operate a toll road.
260	268		Sec. 3973.0312. RAIL FACILITIES. The district may
261	269		construct, acquire, improve, maintain, and operate rail facilities
262	270		and improvements in aid of those facilities.
263	271		Sec. 3973.0313. ANNEXATION OR EXCLUSION OF LAND. (a) The
264	272		district may annex land as provided by Subchapter J, Chapter 49,
265	273		Water Code.
266	274		(b) The district may exclude land as provided by Subchapter
267	275		J, Chapter 49, Water Code. Section 375.044(b), Local Government
268	276		Code, does not apply to the district.
269	277		Sec. 3973.0314. DIVISION OF DISTRICT. (a) The district may
270	278		be divided into two or more new districts only if the district:
271	279		(1) has no outstanding bonded debt; and
272	280		(2) is not imposing ad valorem taxes.
273	281		(b) This chapter applies to any new district created by the
274	282		division of the district, and a new district has all the powers and
275	283		duties of the district.
276	284		(c) Any new district created by the division of the district
277	285		may, at the time the new district is created, contain only:
278	286		(1) land within the area described by Section 2 of the
279	287		Act enacting this chapter; or
280	288		(2) any land adjacent to the area described by Section
281	289		2 of the Act enacting this chapter if that adjacent land is:
282	290		(A) not within the extraterritorial jurisdiction
283	291		of a city; or
284	292		(B) within the extraterritorial jurisdiction of
285	293		a city and that adjacent land has been approved for inclusion in the
286	294		district under an ordinance or resolution adopted by the city
287	295		consenting to the inclusion.
288	296		(d) The board, on its own motion or on receipt of a petition
289	297		signed by the owner or owners of a majority of the assessed value of
290	298		the real property in the district, may adopt an order dividing the
291	299		district.
292	300		(e) The board may adopt an order dividing the district
293	301		before or after the date the board holds an election under Section
294	302		3973.0204 to elect the district's permanent directors.
295	303		(f) An order dividing the district must:
296	304		(1) name each new district;
297	305		(2) include the metes and bounds description of the
298	306		territory of each new district;
299	307		(3) appoint temporary directors for each new district;
300	308		and
301	309		(4) provide for the division of assets and liabilities
302	310		between or among the new districts.
303	311		(g) On or before the 30th day after the date of adoption of
304	312		an order dividing the district, the district shall file the order
305	313		with the Texas Commission on Environmental Quality and record the
306	314		order in the real property records of each county in which the
307	315		district is located.
308	316		(h) Any new district created by the division of the district
309	317		shall hold a permanent directors' election as required by Section
310	318		3973.0204.
311	319		(i) Municipal consent by a city is not required for the
312	320		creation of any new district created under this section.
313	321		(j) Any new district created by the division of the district
314	322		must hold an election as required by this chapter to obtain voter
315	323		approval before the district may impose a maintenance tax or issue
316	324		bonds payable wholly or partly from ad valorem taxes or sales and
317	325		use taxes.
318	326		(k) If the voters of a new district do not confirm the
319	327		creation of the new district, the assets, obligations, territory,
320	328		and governance of the new district revert to that of the original
321	329		district.
322	330		Sec. 3973.0315. NO EMINENT DOMAIN POWER. The district may
323	331		not exercise the power of eminent domain.
324	332		SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
325	333		Sec. 3973.0401. DISBURSEMENTS AND TRANSFERS OF MONEY. The
326	334		board by resolution shall establish the number of directors'
327	335		signatures and the procedure required for a disbursement or
328	336		transfer of district money.
329	337		Sec. 3973.0402. MONEY USED FOR IMPROVEMENTS OR SERVICES.
330	338		The district may acquire, construct, finance, operate, or maintain
331	339		any improvement or service authorized under this chapter or Chapter
332	340		375, Local Government Code, using any money available to the
333	341		district.
334	342		Sec. 3973.0403. PETITION REQUIRED FOR FINANCING SERVICES
335	343		AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
336	344		service or improvement project with assessments under this chapter
337	345		unless a written petition requesting that service or improvement
338	346		has been filed with the board.
339	347		(b) A petition filed under Subsection (a) must be signed by
340	348		the owners of a majority of the assessed value of real property in
341	349		the district subject to assessment according to the most recent
342	350		certified tax appraisal roll for the county.
343	351		Sec. 3973.0404. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
344	352		The board by resolution may impose and collect an assessment for any
345	353		purpose authorized by this chapter in all or any part of the
346	354		district.
347	355		(b) An assessment, a reassessment, or an assessment
348	356		resulting from an addition to or correction of the assessment roll
349	357		by the district, penalties and interest on an assessment or
350	358		reassessment, an expense of collection, and reasonable attorney's
351	359		fees incurred by the district:
352	360		(1) are a first and prior lien against the property
353	361		assessed;
354	362		(2) are superior to any other lien or claim other than
355	363		a lien or claim for county, school district, or municipal ad valorem
356	364		taxes; and
357	365		(3) are the personal liability of and a charge against
358	366		the owners of the property even if the owners are not named in the
359	367		assessment proceedings.
360	368		(c) The lien is effective from the date of the board's
361	369		resolution imposing the assessment until the date the assessment is
362	370		paid. The board may enforce the lien in the same manner that the
363	371		board may enforce an ad valorem tax lien against real property.
364	372		(d) The board may make a correction to or deletion from the
365	373		assessment roll that does not increase the amount of assessment of
366	374		any parcel of land without providing notice and holding a hearing in
367	375		the manner required for additional assessments.
368	376		Sec. 3973.0405. RESIDENTIAL PROPERTY NOT EXEMPT. Section
369	377		375.161, Local Government Code, does not apply to a tax authorized
370	378		or approved by the voters of the district or a required payment for
371	379		a service provided by the district, including water and sewer
372	380		services.
373	381		Sec. 3973.0406. TAX AND ASSESSMENT ABATEMENTS. The
374	382		district may designate reinvestment zones and may grant abatements
375	383		of district taxes or assessments on property in the zones.
376	384		SUBCHAPTER E. TAXES AND BONDS
377	385		Sec. 3973.0501. ELECTIONS REGARDING TAXES AND BONDS. (a)
378	386		The district may issue, without an election, bonds, notes, and
379	387		other obligations secured by:
380	388		(1) revenue other than ad valorem taxes or sales and
381	389		use taxes; or
382	390		(2) contract payments described by Section 3973.0503.
383	391		(b) The district must hold an election in the manner
384	392		provided by Subchapter L, Chapter 375, Local Government Code, to
385	393		obtain voter approval before the district may impose an ad valorem
386	394		tax or issue bonds payable from ad valorem taxes.
387	395		(c) Section 375.243, Local Government Code, does not apply
388	396		to the district.
389	397		(d) All or any part of any facilities or improvements that
390	398		may be acquired by a district by the issuance of its bonds may be
391	399		submitted as a single proposition or as several propositions to be
392	400		voted on at the election.
393	401		Sec. 3973.0502. OPERATION AND MAINTENANCE TAX. (a) If
394	402		authorized by a majority of the district voters voting at an
395	403		election held in accordance with Section 3973.0501, the district
396	404		may impose an operation and maintenance tax on taxable property in
397	405		the district in accordance with Section 49.107, Water Code, for any
398	406		district purpose, including to:
399	407		(1) maintain and operate the district;
400	408		(2) construct or acquire improvements; or
401	409		(3) provide a service.
402	410		(b) The board shall determine the tax rate. The rate may not
403	411		exceed the rate approved at the election.
404	412		(c) Section 49.107(h), Water Code, does not apply to the
405	413		district.
406	414		Sec. 3973.0503. CONTRACT TAXES. (a) In accordance with
407	415		Section 49.108, Water Code, the district may impose a tax other than
408	416		an operation and maintenance tax and use the revenue derived from
409	417		the tax to make payments under a contract after the provisions of
410	418		the contract have been approved by a majority of the district voters
411	419		voting at an election held for that purpose.
412	420		(b) A contract approved by the district voters may contain a
413	421		provision stating that the contract may be modified or amended by
414	422		the board without further voter approval.
415	423		Sec. 3973.0504. AUTHORITY TO BORROW MONEY AND TO ISSUE
416	424		BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on
417	425		terms determined by the board. Section 375.205, Local Government
418	426		Code, does not apply to a loan, line of credit, or other borrowing
419	427		from a bank or financial institution secured by revenue other than
420	428		ad valorem taxes.
421	429		(b) The district may issue bonds, notes, or other
422	430		obligations payable wholly or partly from ad valorem taxes,
423	431		assessments, impact fees, revenue, contract payments, grants, or
424	432		other district money, or any combination of those sources of money,
425	433		to pay for any authorized district purpose.
426	434		Sec. 3973.0505. TAXES FOR BONDS. At the time the district
427	435		issues bonds payable wholly or partly from ad valorem taxes, the
428	436		board shall provide for the annual imposition of a continuing
429	437		direct annual ad valorem tax, without limit as to rate or amount,
430	438		for each year that all or part of the bonds are outstanding as
431	439		required and in the manner provided by Sections 54.601 and 54.602,
432	440		Water Code.
433	441		Sec. 3973.0506. BONDS FOR ROAD PROJECTS. At the time of
434	442		issuance, the total principal amount of bonds or other obligations
435	443		issued or incurred to finance road projects and payable from ad
436	444		valorem taxes may not exceed one-fourth of the assessed value of the
437	445		real property in the district.
438	446		SUBCHAPTER F. SALES AND USE TAX
439	447		Sec. 3973.0601. APPLICABILITY OF CERTAIN TAX CODE
440	448		PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition,
441	449		computation, administration, enforcement, and collection of the
442	450		sales and use tax authorized by this subchapter except to the extent
443	451		Chapter 321, Tax Code, is inconsistent with this chapter.
444	452		(b) A reference in Chapter 321, Tax Code, to a municipality
445	453		or the governing body of a municipality is a reference to the
446	454		district or the board, respectively.
447	455		Sec. 3973.0602. ELECTION; ADOPTION OF TAX. (a) The
448	456		district may adopt a sales and use tax if authorized by a majority
449	457		of the voters of the district voting at an election held for that
450	458		purpose.
451	459		(b) The board by order may call an election to authorize the
452	460		adoption of the sales and use tax. The election may be held on any
453	461		uniform election date and in conjunction with any other district
454	462		election.
455	463		(c) The ballot shall be printed to provide for voting for or
456	464		against the proposition: "Authorization of a sales and use tax in
457	465		the Tarkington Management District No. 1 of Liberty County at a
458	466		rate not to exceed ____ percent" (insert rate of one or more
459	467		increments of one-eighth of one percent).
460	468		Sec. 3973.0603. SALES AND USE TAX RATE. (a) On or after the
461	469		date the results are declared of an election held under Section
462	470		3973.0602, at which the voters approved imposition of the tax
463	471		authorized by this subchapter, the board shall determine and adopt
464	472		by resolution or order the initial rate of the tax, which must be in
465	473		one or more increments of one-eighth of one percent.
466	474		(b) After the election held under Section 3973.0602, the
467	475		board may increase or decrease the rate of the tax by one or more
468	476		increments of one-eighth of one percent.
469	477		(c) The initial rate of the tax or any rate resulting from
470	478		subsequent increases or decreases may not exceed the lesser of:
471	479		(1) the maximum rate authorized by the district voters
472	480		at the election held under Section 3973.0602; or
473	481		(2) a rate that, when added to the rates of all sales
474	482		and use taxes imposed by other political subdivisions with
475	483		territory in the district, would result in the maximum combined
476	484		rate prescribed by Section 321.101(f), Tax Code, at any location in
477	485		the district.
478	486		Sec. 3973.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This
479	487		section applies to the district after a municipality annexes part
480	488		of the territory in the district and imposes the municipality's
481	489		sales and use tax in the annexed territory.
482	490		(b) If at the time of annexation the district has
483	491		outstanding debt or other obligations payable wholly or partly from
484	492		district sales and use tax revenue, Section 321.102(g), Tax Code,
485	493		applies to the district.
486	494		(c) If at the time of annexation the district does not have
487	495		outstanding debt or other obligations payable wholly or partly from
488	496		district sales and use tax revenue, the district may exclude the
489	497		annexed territory from the district, if the district has no
490	498		outstanding debt or other obligations payable from any source.
491	499		Sec. 3973.0605. NOTIFICATION OF RATE CHANGE. The board
492	500		shall notify the comptroller of any changes made to the tax rate
493	501		under this subchapter in the same manner the municipal secretary
494	502		provides notice to the comptroller under Section 321.405(b), Tax
495	503		Code.
496	504		Sec. 3973.0606. USE OF REVENUE. Revenue from the sales and
497	505		use tax imposed under this subchapter is for the use and benefit of
498	506		the district and may be used for any district purpose. The district
499	507		may pledge all or part of the revenue to the payment of bonds,
500	508		notes, or other obligations, and that pledge of revenue may be in
501	509		combination with other revenue, including tax revenue, available to
502	510		the district.
503	511		Sec. 3973.0607. ABOLITION OF TAX. (a) Except as provided
504	512		by Subsection (b), the board may abolish the tax imposed under this
505	513		subchapter without an election.
506	514		(b) The board may not abolish the tax imposed under this
507	515		subchapter if the district has outstanding debt secured by the tax,
508	516		and repayment of the debt would be impaired by the abolition of the
509	517		tax.
510	518		(c) If the board abolishes the tax, the board shall notify
511	519		the comptroller of that action in the same manner the municipal
512	520		secretary provides notice to the comptroller under Section
513	521		321.405(b), Tax Code.
514	522		(d) If the board abolishes the tax or decreases the tax rate
515	523		to zero, a new election to authorize a sales and use tax must be held
516	524		under Section 3973.0602 before the district may subsequently impose
517	525		the tax.
518	526		SUBCHAPTER G. DEFINED AREAS
519	527		Sec. 3973.0701. AUTHORITY TO ESTABLISH DEFINED AREAS OR
520	528		DESIGNATED PROPERTY. The district may define areas or designate
521	529		certain property of the district to pay for improvements,
522	530		facilities, or services that primarily benefit that area or
523	531		property and do not generally and directly benefit the district as a
524	532		whole.
525	533		Sec. 3973.0702. PROCEDURE FOR ELECTION. (a) Before the
526	534		district may impose an ad valorem tax or issue bonds payable from ad
527	535		valorem taxes of the defined area or designated property, the board
528	536		shall hold an election in the defined area or in the designated
529	537		property only.
530	538		(b) The board may submit the issues to the voters on the same
531	539		ballot to be used in another election.
532	540		Sec. 3973.0703. DECLARING RESULT AND ISSUING ORDER. (a) If
533	541		a majority of the voters voting at the election approve the
534	542		proposition or propositions, the board shall declare the results
535	543		and, by order, shall establish the defined area and describe it by
536	544		metes and bounds or designate the specific property.
537	545		(b) A court may not review the board's order except on the
538	546		ground of fraud, palpable error, or arbitrary and confiscatory
539	547		abuse of discretion.
540	548		Sec. 3973.0704. TAXES FOR SERVICES, IMPROVEMENTS, AND
541	549		FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
542	550		approval and adoption of the order described by Section 3973.0703,
543	551		the district may apply separately, differently, equitably, and
544	552		specifically its taxing power and lien authority to the defined
545	553		area or designated property to provide money to construct,
546	554		administer, maintain, and operate services, improvements, and
547	555		facilities that primarily benefit the defined area or designated
548	556		property.
549	557		Sec. 3973.0705. ISSUANCE OF BONDS FOR DEFINED AREA OR
550	558		DESIGNATED PROPERTY. After the order under Section 3973.0703 is
551	559		adopted, the district may issue bonds to provide for any land,
552	560		improvements, facilities, plants, equipment, and appliances for
553	561		the defined area or designated property.
554	562		Sec. 3973.0706. ADDITION OR EXCLUSION OF LAND IN DEFINED
555	563		AREA. The district may add or exclude land from the defined areas
556	564		in the same manner the district may add or exclude land from the
557	565		district.
558	566		SECTION 2. The Tarkington Management District No. 1 of
559	567		Liberty County initially includes all territory contained in the
560	568		following area:
561	569		807.65 acres of land, situated in the Hugh Means Survey, Abstract
562	570		78, Liberty County, Texas, and being a part of that certain 1846.69
563	571		acre tract described in a Deed from Southland Timberlands V, L.P. to
564	572		Tarkington Realty, Ltd., recorded in Liberty County Clerk's File
565	573		2006008680, said 807.65 acres being more particularly described as
566	574		follows:
567	575		BEGINNING at a 3 inch by 3 inch concrete monument stamped "Kirby NWc
568	576		Hugh Means" found for the Northwest corner of the herein described
569	577		tract at the Northwest corner of the Hugh Means Survey, Abstract 78,
570	578		and the Northwest corner of said 1846.69 acre tract;
571	579		THENCE North 88 deg. 01 min. 32 sec. East, along the North line of
572	580		the Means Survey, being the North line of said 1846.69 acre tract, a
573	581		distance of 33.30 feet to a 6 inch by 6 inch concrete monument found
574	582		at the Southwest corner of the I. L. Hanson Survey, Abstract 282;
575	583		THENCE North 87 deg. 28 min. 03 sec. East, along the common line of
576	584		the Means Survey and the Hanson Survey, being the North line of said
577	585		1846.69 acre tract and the South line of the Alvin David Stetson
578	586		tract recorded in Clerk's File 2015023380, a distance of 3442.50
579	587		feet to a concrete monument stamped "Kirby 3-166" found at the
580	588		Southeast corner of the Hanson Survey and the Southwest corner of
581	589		the John R. Faulk Survey, Abstract 34;
582	590		THENCE North 86 deg. 55 min. 34 sec. East, along the common lines of
583	591		the Means Survey and the Faulk Survey, being the North line of said
584	592		1846.69 acre tract and the South line of the Jorge Lopez tract
585	593		described in Clerk's File 2007014457, a distance of 1787.22 feet to
586	594		a 3/4 inch iron rod found for the Northeast corner of the herein
587	595		described tract at the Northeast corner of said 1846.69 acre tract,
588	596		said point being in the West right of way line of State Highway 321
589	597		(100.0 feet wide at this point);
590	598		THENCE South 22 deg. 01 min. 29 sec. East, along the West
591	599		right-of-way line of State Highway 321 and the East line of said
592	600		1846.69 acre tract, a distance of 2084.38 feet to a concrete
593	601		monument found at the P.C. of a curve to the left;
594	602		THENCE along the West right-of-way line of State Highway 321
595	603		(right-of-way varies) and the East line of said 1846.69 acre tract,
596	604		following said curve to the left having a Radius of 5779.59 feet,
597	605		Central Angle of a 01 deg. 35 min. 23 sec., Chord Bearing and
598	606		Distance of South 22 deg. 51 min. 20 sec. East - 160.35 feet, for an
599	607		arc distance of 160.36 feet to a concrete monument found at the P.T.
600	608		of said curve;
601	609		THENCE South 18 deg. 29 min. East, along the West right-of-way line
602	610		of State Highway 321 and the East line of said 1846.69 acre tract, a
603	611		distance of 101.28 feet to a concrete monument found at the P.C. of
604	612		a curve left;
605	613		THENCE along the West right-of-way line of State Highway 21
606	614		(right-of-way varies) and the East line of said 1846.69 acre tract,
607	615		following said curve to the left having a Radius of 5789.59 feet,
608	616		Central Angle of 10 deg. 49 min. 44 sec., Chord Bearing and a
609	617		Distance of South 30 deg. 03 min. 47 sec. East - 1092.60 feet, for an
610	618		arc distance of 1094.23 feet to a concrete monument found at the
611	619		P.T. of said curve;
612	620		THENCE South 35 deg. 28 min. 53 sec. East, along the West
613	621		right-of-way line of State Highway 321 (right-of-way 110.0 feet
614	622		wide at this point) and the East line of said 1846.69 acre tract, a
615	623		distance of 2708.35 feet to a 1/2 inch iron rod found for the
616	624		Southeast corner of the herein described tract at the upper
617	625		Southeast corner of said 1846.69 acre tract, the Northeast corner
618	626		of a 6.87 acre Save and Except Tract described in the a deed to
619	627		Southland Timberlands V, L.P. recorded in Clerk's File 2003009246;
620	628		THENCE South 87 deg. 23 min. 32 sec. West, along the North line of
621	629		said 6.87 acre Save and Except Tract, a distance of 3334.49 feet to
622	630		a fence post found at the Northwest corner of said 6.87 acre tract
623	631		and the upper Northeast corner of a 638.36 acre tract described in a
624	632		deed to Roli Holdings, L.P. recorded in Clerk's File 2013010569;
625	633		THENCE South 87 deg. 23 min. 05 sec. West, along the North line of
626	634		said 638.36 acre tract, at 4683.36 feet pass a 5/8 inch iron rod
627	635		capped "RPLS 5815" found, and continue for a total distance of
628	636		4684.17 feet to a point marking the Southwest corner of the herein
629	637		described tract at the Northwest corner of said 638.36 acre tract,
630	638		said point being in the West line of the Means Survey, the East line
631	639		of the H.& T.C. R.R. Company Survey No. 150, Abstract 833, the West
632	640		lineof said 1846.69 acre tract, and the East line of the Joseph H.
633	641		Ceaser, Jr. tract describe in Clerk's File 2007008678;
634	642		THENCE North 03 deg. 40 min. 53 sec. West, along the common line of
635	643		the Means Survey and the H.&T.C. R.R. Company Survey No. 150, being
636	644		the West line of said 1846.69 acre tract and the East line of the
637	645		Ceaser tract, a distance of 1305.65 feet to a 3 inch by 3 inch
638	646		concrete monument stamped "Kirby SEc H&TC WL H Means" found at the
639	647		Northeast corner of the H.&T.C. R.R. Company Survey No. 150, the
640	648		Southeast corner of the H.& T.C. R.R. Company Survey No. 149,
641	649		Abstract 232, the Northeast corner of the Ceaser tract, and the
642	650		Southeast corner of the William B. Krizak tract described in
643	651		Clerk's File 2009017836;
644	652		THENCE North 02 deg. 11 min. 16 sec. West, along the common line of
645	653		the Means Survey and the H.&T.C. R.R. Company Survey No. 149, being
646	654		the West line of said 1846.69 acre tract and the East line of the
647	655		Krizak tract, the Heriberto Cisneros tract described in Clerk's
648	656		File 2009009858, The Heriberto Cisneros tract described in Clerk's
649	657		File 2017006032, and the Johnnie Hooper tract described in Clerk's
650	658		File 2016002265, at 2138.84 feet pass a 1/2 inch iron rod found at
651	659		the Northeast corner of the Hooper tract and the Southeast corner of
652	660		a tract described in Clerk's File 2018001388, and continue along
653	661		the East line of said tract and tracts described in Clerk's File
654	662		2014013993, Clerk's File 2013003296, Clerk's File 2013010371,
655	663		Clerk's File 2012002326; Clerk's File 2016007673; Clerk's File
656	664		2015007509; Clerk's File 2012012985; Clerk's File 2009007977, and
657	665		Clerk's File 2010011389 for a total distance of 4143.56 feet to the
658	666		PLACE OF BEGINNING and containing 807.65 acres of land.
659	667		SECTION 3. (a) The legal notice of the intention to
660	668		introduce this Act, setting forth the general substance of this
661	669		Act, has been published as provided by law, and the notice and a
662	670		copy of this Act have been furnished to all persons, agencies,
663	671		officials, or entities to which they are required to be furnished
664	672		under Section 59, Article XVI, Texas Constitution, and Chapter 313,
665	673		Government Code.
666	674		(b) The governor, one of the required recipients, has
667	675		submitted the notice and Act to the Texas Commission on
668	676		Environmental Quality.
669	677		(c) The Texas Commission on Environmental Quality has filed
670	678		its recommendations relating to this Act with the governor,
671	679		lieutenant governor, and speaker of the house of representatives
672	680		within the required time.
673	681		(d) The general law relating to consent by political
674	682		subdivisions to the creation of districts with conservation,
675	683		reclamation, and road powers and the inclusion of land in those
676	684		districts has been complied with.
677	685		(e) All requirements of the constitution and laws of this
678	686		state and the rules and procedures of the legislature with respect
679	687		to the notice, introduction, and passage of this Act have been
680	688		fulfilled and accomplished.
681	689		SECTION 4. This Act takes effect immediately if it receives
682	690		a vote of two-thirds of all the members elected to each house, as
683	691		provided by Section 39, Article III, Texas Constitution. If this
684	692		Act does not receive the vote necessary for immediate effect, this
685	693		Act takes effect September 1, 2019.
686		-	______________________________ ______________________________
687		-	President of the Senate Speaker of the House
688		-	I certify that H.B. No. 4653 was passed by the House on May 3,
689		-	2019, by the following vote: Yeas 131, Nays 9, 2 present, not
690		-	voting; and that the House concurred in Senate amendments to H.B.
691		-	No. 4653 on May 24, 2019, by the following vote: Yeas 97, Nays 43,
692		-	2 present, not voting.
693		-	______________________________
694		-	Chief Clerk of the House
695		-	I certify that H.B. No. 4653 was passed by the Senate, with
696		-	amendments, on May 22, 2019, by the following vote: Yeas 28, Nays
697		-	3.
698		-	______________________________
699		-	Secretary of the Senate
700		-	APPROVED: __________________
701		-	Date
702		-	__________________
703		-	Governor
	694	+	* * * * *