Texas 2019 - 86th Regular

Texas House Bill HB4676 Compare Versions

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1-H.B. No. 4676
1+By: Stephenson, et al. (Senate Sponsor - Huffman) H.B. No. 4676
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 16, 2019, reported adversely,
5+ with favorable Committee Substitute by the following vote: Yeas 7,
6+ Nays 0; May 16, 2019, sent to printer.)
7+Click here to see the committee vote
8+ COMMITTEE SUBSTITUTE FOR H.B. No. 4676 By: Lucio
29
310
11+ A BILL TO BE ENTITLED
412 AN ACT
513 relating to the creation of the Fort Bend County Management
614 District No. 3; providing authority to issue bonds; providing
715 authority to impose assessments, fees, and taxes.
816 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
917 SECTION 1. Subtitle C, Title 4, Special District Local Laws
1018 Code, is amended by adding Chapter 3984 to read as follows:
1119 CHAPTER 3984. FORT BEND COUNTY MANAGEMENT DISTRICT NO. 3
1220 SUBCHAPTER A. GENERAL PROVISIONS
1321 Sec. 3984.0101. DEFINITIONS. In this chapter:
1422 (1) "Board" means the district's board of directors.
1523 (2) "County" means Fort Bend County.
1624 (3) "Director" means a board member.
1725 (4) "District" means the Fort Bend County Management
1826 District No. 3.
1927 Sec. 3984.0102. CREATION AND NATURE OF DISTRICT; IMMUNITY.
2028 (a) The Fort Bend County Management District No. 3 is a special
2129 district created under Section 59, Article XVI, Texas Constitution.
2230 (b) The district is a governmental unit, as provided by
2331 Section 375.004, Local Government Code.
2432 (c) This chapter does not waive any governmental or
2533 sovereign immunity from suit, liability, or judgment that would
2634 otherwise apply to the district.
2735 Sec. 3984.0103. PURPOSE; DECLARATION OF INTENT. (a) The
2836 creation of the district is essential to accomplish the purposes of
2937 Sections 52 and 52-a, Article III, and Section 59, Article XVI,
3038 Texas Constitution, and other public purposes stated in this
3139 chapter.
3240 (b) By creating the district, the legislature has
3341 established a program to accomplish the public purposes set out in
3442 Sections 52 and 52-a, Article III, Texas Constitution.
3543 (c) The creation of the district is necessary to promote,
3644 develop, encourage, and maintain employment, commerce,
3745 transportation, housing, tourism, recreation, the arts,
3846 entertainment, economic development, safety, and the public
3947 welfare in the district.
4048 (d) This chapter and the creation of the district may not be
4149 interpreted to relieve the county or a municipality from providing
4250 the level of services provided as of the effective date of the Act
4351 enacting this chapter to the area in the district. The district is
4452 created to supplement and not to supplant county or municipal
4553 services provided in the district.
4654 Sec. 3984.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
4755 (a) All land and other property included in the district will
4856 benefit from the improvements and services to be provided by the
4957 district under powers conferred by Sections 52 and 52-a, Article
5058 III, and Section 59, Article XVI, Texas Constitution, and other
5159 powers granted under this chapter.
5260 (b) The district is created to serve a public use and
5361 benefit.
5462 (c) The creation of the district is in the public interest
5563 and is essential to further the public purposes of:
5664 (1) developing and diversifying the economy of the
5765 state;
5866 (2) eliminating unemployment and underemployment; and
5967 (3) developing or expanding transportation and
6068 commerce.
6169 (d) The district will:
6270 (1) promote the health, safety, and general welfare of
6371 residents, employers, potential employees, employees, visitors,
6472 and consumers in the district, and of the public;
6573 (2) provide needed funding for the district to
6674 preserve, maintain, and enhance the economic health and vitality of
6775 the district territory as a community and business center;
6876 (3) promote the health, safety, welfare, and enjoyment
6977 of the public by providing pedestrian ways, transit facilities,
7078 parking facilities, rail facilities, and public art objects, and by
7179 landscaping and developing certain areas in the district, which are
7280 necessary for the restoration, preservation, and enhancement of
7381 scenic beauty; and
7482 (4) provide for water, wastewater, drainage, road, and
7583 recreational facilities for the district.
7684 (e) Pedestrian ways along or across a street, whether at
7785 grade or above or below the surface, and street lighting, street
7886 landscaping, parking, and street art objects are parts of and
7987 necessary components of a street and are considered to be a street
8088 or road improvement.
8189 (f) The district will not act as the agent or
8290 instrumentality of any private interest even though the district
8391 will benefit many private interests as well as the public.
8492 Sec. 3984.0105. INITIAL DISTRICT TERRITORY. (a) The
8593 district is initially composed of the territory described by
8694 Section 2 of the Act enacting this chapter.
8795 (b) The boundaries and field notes contained in Section 2 of
8896 the Act enacting this chapter form a closure. A mistake in the
8997 field notes or in copying the field notes in the legislative process
9098 does not affect the district's:
9199 (1) organization, existence, or validity;
92100 (2) right to issue any type of bonds for the purposes
93101 for which the district is created or to pay the principal of and
94102 interest on the bonds;
95103 (3) right to impose or collect an assessment or tax; or
96104 (4) legality or operation.
97105 Sec. 3984.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
98106 All or any part of the area of the district is eligible to be
99107 included in:
100108 (1) a tax increment reinvestment zone created under
101109 Chapter 311, Tax Code;
102110 (2) a tax abatement reinvestment zone created under
103111 Chapter 312, Tax Code;
104112 (3) an enterprise zone created under Chapter 2303,
105113 Government Code; or
106114 (4) an industrial district created under Chapter 42,
107115 Local Government Code.
108116 Sec. 3984.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
109117 DISTRICTS LAW. Except as otherwise provided by this chapter,
110118 Chapter 375, Local Government Code, applies to the district.
111119 Sec. 3984.0108. CONSTRUCTION OF CHAPTER. This chapter
112120 shall be liberally construed in conformity with the findings and
113121 purposes stated in this chapter.
114122 Sec. 3984.0109. CONFLICTS OF LAW. This chapter prevails
115123 over any provision of general law, including a provision of Chapter
116124 375, Local Government Code, or Chapter 49, Water Code, that is in
117125 conflict or inconsistent with this chapter.
118126 SUBCHAPTER B. BOARD OF DIRECTORS
119127 Sec. 3984.0201. GOVERNING BODY; TERMS. (a) The district is
120128 governed by a board of five directors elected or appointed as
121129 provided by this chapter and Subchapter D, Chapter 49, Water Code.
122130 (b) Except as provided by Section 3984.0203, directors
123131 serve staggered four-year terms.
124132 Sec. 3984.0202. COMPENSATION. A director is entitled to
125133 receive fees of office and reimbursement for actual expenses as
126134 provided by Section 49.060, Water Code. Sections 375.069 and
127135 375.070, Local Government Code, do not apply to the board.
128136 Sec. 3984.0203. TEMPORARY DIRECTORS. (a) On or after the
129137 effective date of the Act creating this chapter, the owner or owners
130138 of a majority of the assessed value of the real property in the
131139 district according to the most recent certified tax appraisal roll
132140 for the county may submit a petition to the Texas Commission on
133141 Environmental Quality requesting that the commission appoint as
134142 temporary directors the five persons named in the petition. The
135143 commission shall appoint as temporary directors the five persons
136144 named in the petition.
137145 (b) The temporary or successor temporary directors shall
138146 hold an election to elect five permanent directors as provided by
139147 Section 49.102, Water Code.
140148 (c) Temporary directors serve until the earlier of:
141149 (1) the date permanent directors are elected under
142150 Subsection (b); or
143151 (2) the fourth anniversary of the effective date of
144152 the Act creating this chapter.
145153 (d) If permanent directors have not been elected under
146154 Subsection (b) and the terms of the temporary directors have
147155 expired, successor temporary directors shall be appointed or
148156 reappointed as provided by Subsection (e) to serve terms that
149157 expire on the earlier of:
150158 (1) the date permanent directors are elected under
151159 Subsection (b); or
152160 (2) the fourth anniversary of the date of the
153161 appointment or reappointment.
154162 (e) If Subsection (d) applies, the owner or owners of a
155163 majority of the assessed value of the real property in the district
156164 according to the most recent certified tax appraisal roll for the
157165 county may submit a petition to the Texas Commission on
158166 Environmental Quality requesting that the commission appoint as
159167 successor temporary directors the five persons named in the
160168 petition. The commission shall appoint as successor temporary
161169 directors the five persons named in the petition.
162170 Sec. 3984.0204. DISQUALIFICATION OF DIRECTORS. Section
163171 49.052, Water Code, applies to the members of the board.
164172 SUBCHAPTER C. POWERS AND DUTIES
165173 Sec. 3984.0301. GENERAL POWERS AND DUTIES. The district
166174 has the powers and duties necessary to accomplish the purposes for
167175 which the district is created.
168176 Sec. 3984.0302. IMPROVEMENT PROJECTS AND SERVICES. (a)
169177 The district, using any money available to the district for the
170178 purpose, may provide, design, construct, acquire, improve,
171179 relocate, operate, maintain, or finance an improvement project or
172180 service authorized under this chapter or Chapter 375, Local
173181 Government Code.
174182 (b) The district may contract with a governmental or private
175183 entity to carry out an action under Subsection (a).
176184 (c) The implementation of a district project or service is a
177185 governmental function or service for the purposes of Chapter 791,
178186 Government Code.
179187 Sec. 3984.0303. RECREATIONAL FACILITIES. The district may
180188 develop or finance recreational facilities as authorized by Chapter
181189 375, Local Government Code, Sections 52 and 52-a, Article III,
182190 Texas Constitution, Section 59, Article XVI, Texas Constitution,
183191 and any other law that applies to the district.
184192 Sec. 3984.0304. AUTHORITY FOR ROAD PROJECTS. Under Section
185193 52, Article III, Texas Constitution, the district may own, operate,
186194 maintain, design, acquire, construct, finance, issue bonds, notes,
187195 or other obligations for, improve, and convey to this state, a
188196 county, or a municipality for ownership, operation, and maintenance
189197 macadamized, graveled, or paved roads or improvements, including
190198 storm drainage, in aid of those roads.
191199 Sec. 3984.0305. CONVEYANCE AND APPROVAL OF ROAD PROJECT.
192200 (a) The district may convey a road project authorized by Section
193201 3984.0304 to:
194202 (1) a municipality or county that will operate and
195203 maintain the road if the municipality or county has approved the
196204 plans and specifications of the road project; or
197205 (2) the state if the state will operate and maintain
198206 the road and the Texas Transportation Commission has approved the
199207 plans and specifications of the road project.
200208 (b) Except as provided by Subsection (c), the district shall
201209 operate and maintain a road project authorized by Section 3984.0304
202210 that the district implements and does not convey to a municipality,
203211 a county, or this state under Subsection (a).
204212 (c) The district may agree in writing with a municipality, a
205213 county, or this state to assign operation and maintenance duties to
206214 the district, the municipality, the county, or this state in a
207215 manner other than the manner described in Subsections (a) and (b).
208216 Sec. 3984.0306. RAIL FACILITIES. In addition to the powers
209217 granted under Section 375.0921(b), Local Government Code, the
210218 district may construct, acquire, improve, maintain, finance, and
211219 operate rail facilities and improvements in aid of those facilities
212220 for the transport of freight and other cargo.
213221 Sec. 3984.0307. NONPROFIT CORPORATION. (a) The board by
214222 resolution may authorize the creation of a nonprofit corporation to
215223 assist and act for the district in implementing a project or
216224 providing a service authorized by this chapter.
217225 (b) The nonprofit corporation:
218226 (1) has each power of and is considered to be a local
219227 government corporation created under Subchapter D, Chapter 431,
220228 Transportation Code; and
221229 (2) may implement any project and provide any service
222230 authorized by this chapter.
223231 (c) The board shall appoint the board of directors of the
224232 nonprofit corporation. The board of directors of the nonprofit
225233 corporation shall serve in the same manner as the board of directors
226234 of a local government corporation created under Subchapter D,
227235 Chapter 431, Transportation Code, except that a board member is not
228236 required to reside in the district.
229237 Sec. 3984.0308. LAW ENFORCEMENT SERVICES. Section 49.216,
230238 Water Code, applies to the district.
231239 Sec. 3984.0309. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
232240 The district may join and pay dues to a charitable or nonprofit
233241 organization that performs a service or provides an activity
234242 consistent with the furtherance of a district purpose.
235243 Sec. 3984.0310. ECONOMIC DEVELOPMENT PROGRAMS. (a) The
236244 district may engage in activities that accomplish the economic
237245 development purposes of the district.
238246 (b) The district may establish and provide for the
239247 administration of one or more programs to promote state or local
240248 economic development and to stimulate business and commercial
241249 activity in the district, including programs to:
242250 (1) make loans and grants of public money; and
243251 (2) provide district personnel and services.
244252 (c) The district may create economic development programs
245253 and exercise the economic development powers provided to
246254 municipalities by:
247255 (1) Chapter 380, Local Government Code; and
248256 (2) Subchapter A, Chapter 1509, Government Code.
249257 Sec. 3984.0311. STRATEGIC PARTNERSHIP AGREEMENT. The
250258 district may negotiate and enter into a written strategic
251259 partnership agreement with a municipality under Section 43.0751,
252260 Local Government Code.
253261 Sec. 3984.0312. REGIONAL PARTICIPATION AGREEMENT. The
254262 district may negotiate and enter into a written regional
255263 participation agreement with a municipality under Section 43.0754,
256264 Local Government Code.
257265 Sec. 3984.0313. PARKING FACILITIES. (a) The district may
258266 acquire, lease as lessor or lessee, construct, develop, own,
259267 operate, and maintain parking facilities or a system of parking
260268 facilities, including lots, garages, parking terminals, or other
261269 structures or accommodations for parking motor vehicles off the
262270 streets and related appurtenances.
263271 (b) The district's parking facilities serve the public
264272 purposes of the district and are owned, used, and held for a public
265273 purpose even if leased or operated by a private entity for a term of
266274 years.
267275 (c) The district's parking facilities are parts of and
268276 necessary components of a street and are considered to be a street
269277 or road improvement.
270278 (d) The development and operation of the district's parking
271279 facilities may be considered an economic development program.
272280 Sec. 3984.0314. ADDING OR EXCLUDING LAND. (a) The district
273281 may add land in the manner provided by Subchapter J, Chapter 49,
274282 Water Code.
275283 (b) The district may exclude land in the manner provided by
276284 Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local
277285 Government Code, does not apply to the district.
278286 (c) The district may include and exclude land as provided by
279287 Sections 54.739-54.747, Water Code. A reference in those sections
280288 to a "tax" means an ad valorem tax for the purposes of this
281289 subsection.
282290 (d) If the district adopts a sales and use tax authorized at
283291 an election held under Section 3984.0602 and subsequently includes
284292 new territory in the district under this section, the district:
285293 (1) is not required to hold another election to
286294 approve the imposition of the sales and use tax in the included
287295 territory; and
288296 (2) shall impose the sales and use tax in the included
289297 territory as provided by Chapter 321, Tax Code.
290298 (e) If the district adopts a sales and use tax authorized at
291299 an election held under Section 3984.0602 and subsequently excludes
292300 territory in the district under this section, the sales and use tax
293301 is inapplicable to the excluded territory, as provided by Chapter
294302 321, Tax Code, but is applicable to the territory remaining in the
295303 district.
296304 Sec. 3984.0315. DISBURSEMENTS AND TRANSFERS OF MONEY. The
297305 board by resolution shall establish the number of directors'
298306 signatures and the procedure required for a disbursement or
299307 transfer of district money.
300308 Sec. 3984.0316. AUDIT EXEMPTION. (a) The district may
301309 elect to complete an annual financial report in lieu of an annual
302310 audit under Section 375.096(a)(6), Local Government Code, if:
303311 (1) the district had no bonds or other long-term (more
304312 than one year) liabilities outstanding during the fiscal period;
305313 (2) the district did not have gross receipts from
306314 operations, loans, taxes, assessments, or contributions in excess
307315 of $250,000 during the fiscal period; and
308316 (3) the district's cash and temporary investments were
309317 not in excess of $250,000 during the fiscal period.
310318 (b) Each annual financial report prepared in accordance
311319 with this section must be open to public inspection and accompanied
312320 by an affidavit signed by a duly authorized representative of the
313321 district attesting to the accuracy and authenticity of the
314322 financial report.
315323 (c) The annual financial report and affidavit shall be
316324 substantially similar in form to the annual financial report and
317325 affidavit forms prescribed by the executive director of the Texas
318326 Commission on Environmental Quality under Section 49.198, Water
319327 Code.
320328 Sec. 3984.0317. NO EMINENT DOMAIN POWER. The district may
321329 not exercise the power of eminent domain.
322330 SUBCHAPTER D. ASSESSMENTS
323331 Sec. 3984.0401. PETITION REQUIRED FOR FINANCING SERVICES
324332 AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
325333 service or improvement project with assessments under this chapter
326334 unless a written petition requesting that service or improvement
327335 has been filed with the board.
328336 (b) A petition filed under Subsection (a) must be signed by
329337 the owners of a majority of the assessed value of real property in
330338 the district subject to assessment according to the most recent
331339 certified tax appraisal roll for the county.
332340 Sec. 3984.0402. METHOD OF NOTICE FOR HEARING. The district
333341 may mail the notice required by Section 375.115(c), Local
334342 Government Code, by certified or first class United States mail.
335343 The board shall determine the method of notice.
336344 Sec. 3984.0403. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
337345 The board by resolution may impose and collect an assessment for any
338346 purpose authorized by this chapter in all or any part of the
339347 district.
340348 (b) An assessment, a reassessment, or an assessment
341349 resulting from an addition to or correction of the assessment roll
342350 by the district, penalties and interest on an assessment or
343351 reassessment, an expense of collection, and reasonable attorney's
344352 fees incurred by the district:
345353 (1) are a first and prior lien against the property
346354 assessed;
347355 (2) are superior to any other lien or claim other than
348356 a lien or claim for county, school district, or municipal ad valorem
349357 taxes; and
350358 (3) are the personal liability of and a charge against
351359 the owners of the property even if the owners are not named in the
352360 assessment proceedings.
353361 (c) The lien is effective from the date of the board's
354362 resolution imposing the assessment until the date the assessment is
355363 paid. The board may enforce the lien in the same manner that the
356364 board may enforce an ad valorem tax lien against real property.
357365 (d) The board may make a correction to or deletion from the
358366 assessment roll that does not increase the amount of assessment of
359367 any parcel of land without providing notice and holding a hearing in
360368 the manner required for additional assessments.
361369 SUBCHAPTER E. TAXES AND BONDS
362370 Sec. 3984.0501. TAX ELECTION REQUIRED. The district must
363371 hold an election in the manner provided by Chapter 49, Water Code,
364372 or, if applicable, Chapter 375, Local Government Code, to obtain
365373 voter approval before the district may impose an ad valorem tax.
366374 Sec. 3984.0502. OPERATION AND MAINTENANCE TAX. (a) If
367375 authorized by a majority of the district voters voting at an
368376 election under Section 3984.0501, the district may impose an
369377 operation and maintenance tax on taxable property in the district
370378 in the manner provided by Section 49.107, Water Code, for any
371379 district purpose, including to:
372380 (1) maintain and operate the district;
373381 (2) construct or acquire improvements; or
374382 (3) provide a service.
375383 (b) The board shall determine the operation and maintenance
376384 tax rate. The rate may not exceed the rate approved at the
377385 election.
378386 (c) Section 49.107(h), Water Code, does not apply to the
379387 district.
380388 Sec. 3984.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE
381389 BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on
382390 terms determined by the board.
383391 (b) The district may, by competitive bid or negotiated sale,
384392 issue bonds, notes, or other obligations payable wholly or partly
385393 from ad valorem taxes, assessments, impact fees, revenue, contract
386394 payments, grants, or other district money, or any combination of
387395 those sources of money, to pay for any authorized district purpose.
388396 (c) The limitation on the outstanding principal amount of
389397 bonds, notes, or other obligations provided by Section 49.4645,
390398 Water Code, does not apply to the district.
391399 Sec. 3984.0504. BONDS SECURED BY REVENUE OR CONTRACT
392400 PAYMENTS. The district may issue, without an election, bonds
393401 secured by:
394402 (1) revenue other than ad valorem taxes, including
395403 contract revenues; or
396404 (2) contract payments, provided that the requirements
397405 of Section 49.108, Water Code, have been met.
398406 Sec. 3984.0505. BONDS SECURED BY AD VALOREM TAXES;
399407 ELECTIONS. (a) If authorized at an election under Section
400408 3984.0501, the district may issue bonds payable from ad valorem
401409 taxes.
402410 (b) Section 375.243, Local Government Code, does not apply
403411 to the district.
404412 (c) At the time the district issues bonds payable wholly or
405413 partly from ad valorem taxes, the board shall provide for the annual
406414 imposition of a continuing direct annual ad valorem tax, without
407415 limit as to rate or amount, for each year that all or part of the
408416 bonds are outstanding as required and in the manner provided by
409417 Sections 54.601 and 54.602, Water Code.
410418 (d) All or any part of any facilities or improvements that
411419 may be acquired by a district by the issuance of its bonds may be
412420 submitted as a single proposition or as several propositions to be
413421 voted on at the election.
414422 Sec. 3984.0506. CONSENT OF MUNICIPALITY REQUIRED. (a) The
415423 board may not hold an election under Section 3984.0501, issue
416424 bonds, or incur any debt until each municipality in whose corporate
417425 limits or extraterritorial jurisdiction the district is located has
418426 consented by ordinance or resolution to the creation of the
419427 district and to the inclusion of land in the district.
420428 (b) This section applies only to the district's first
421429 issuance of bonds payable from ad valorem taxes.
422430 SUBCHAPTER F. SALES AND USE TAX
423431 Sec. 3984.0601. APPLICABILITY OF CERTAIN TAX CODE
424432 PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition,
425433 computation, administration, enforcement, and collection of the
426434 sales and use tax authorized by this subchapter except to the extent
427435 Chapter 321, Tax Code, is inconsistent with this chapter.
428436 (b) A reference in Chapter 321, Tax Code, to a municipality
429437 or the governing body of a municipality is a reference to the
430438 district or the board, respectively.
431439 Sec. 3984.0602. ELECTION; ADOPTION OF TAX. (a) The
432440 district may adopt a sales and use tax if authorized by a majority
433441 of the voters of the district voting at an election held for that
434442 purpose.
435443 (b) The board by order may call an election to authorize the
436444 adoption of the sales and use tax. The election may be held on any
437445 uniform election date and in conjunction with any other district
438446 election.
439447 (c) The ballot shall be printed to provide for voting for or
440448 against the proposition: "Authorization of a sales and use tax in
441449 the Fort Bend County Management District No. 3 at a rate not to
442450 exceed ____ percent" (insert rate of one or more increments of
443451 one-eighth of one percent).
444452 Sec. 3984.0603. SALES AND USE TAX RATE. (a) On or after the
445453 date the results are declared of an election held under Section
446454 3984.0602, at which the voters approved imposition of the tax
447455 authorized by this subchapter, the board shall determine and adopt
448456 by resolution or order the initial rate of the tax, which must be in
449457 one or more increments of one-eighth of one percent.
450458 (b) After the election held under Section 3984.0602, the
451459 board may increase or decrease the rate of the tax by one or more
452460 increments of one-eighth of one percent.
453461 (c) The initial rate of the tax or any rate resulting from
454462 subsequent increases or decreases may not exceed the lesser of:
455463 (1) the maximum rate authorized by the district voters
456464 at the election held under Section 3984.0602; or
457465 (2) a rate that, when added to the rates of all sales
458466 and use taxes imposed by other political subdivisions with
459467 territory in the district, would result in the maximum combined
460468 rate prescribed by Section 321.101(f), Tax Code, at any location in
461469 the district.
462470 Sec. 3984.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This
463471 section applies to the district after a municipality annexes part
464472 of the territory in the district and imposes the municipality's
465473 sales and use tax in the annexed territory.
466474 (b) If at the time of annexation the district has
467475 outstanding debt or other obligations payable wholly or partly from
468476 district sales and use tax revenue, Section 321.102(g), Tax Code,
469477 applies to the district.
470478 (c) If at the time of annexation the district does not have
471479 outstanding debt or other obligations payable wholly or partly from
472480 district sales and use tax revenue, the district may:
473481 (1) exclude the annexed territory from the district,
474482 if the district has no outstanding debt or other obligations
475483 payable from any source; or
476484 (2) reduce the sales and use tax in the annexed
477485 territory by resolution or order of the board to a rate that, when
478486 added to the sales and use tax rate imposed by the municipality in
479487 the annexed territory, is equal to the sales and use tax rate
480488 imposed by the district in the district territory that was not
481489 annexed by the municipality.
482490 Sec. 3984.0605. NOTIFICATION OF RATE CHANGE. The board
483491 shall notify the comptroller of any changes made to the tax rate
484492 under this subchapter in the same manner the municipal secretary
485493 provides notice to the comptroller under Section 321.405(b), Tax
486494 Code.
487495 Sec. 3984.0606. USE OF REVENUE. Revenue from the sales and
488496 use tax imposed under this subchapter is for the use and benefit of
489497 the district and may be used for any district purpose. The district
490498 may pledge all or part of the revenue to the payment of bonds,
491499 notes, or other obligations, and that pledge of revenue may be in
492500 combination with other revenue, including tax revenue, available to
493501 the district.
494502 Sec. 3984.0607. ABOLITION OF TAX. (a) Except as provided
495503 by Subsection (b), the board may abolish the tax imposed under this
496504 subchapter without an election.
497505 (b) The board may not abolish the tax imposed under this
498506 subchapter if the district has outstanding debt secured by the tax,
499507 and repayment of the debt would be impaired by the abolition of the
500508 tax.
501509 (c) If the board abolishes the tax, the board shall notify
502510 the comptroller of that action in the same manner the municipal
503511 secretary provides notice to the comptroller under Section
504512 321.405(b), Tax Code.
505513 (d) If the board abolishes the tax or decreases the tax rate
506514 to zero, a new election to authorize a sales and use tax must be held
507515 under Section 3984.0602 before the district may subsequently impose
508516 the tax.
509517 (e) This section does not apply to a decrease in the sales
510518 and use tax authorized under Section 3984.0604(c)(2).
511519 SUBCHAPTER G. HOTEL OCCUPANCY TAX
512520 Sec. 3984.0701. DEFINITION. In this subchapter, "hotel"
513521 has the meaning assigned by Section 156.001, Tax Code.
514522 Sec. 3984.0702. APPLICABILITY OF CERTAIN TAX CODE
515523 PROVISIONS. (a) For purposes of this subchapter:
516524 (1) a reference in Subchapter A, Chapter 352, Tax
517525 Code, to a county is a reference to the district; and
518526 (2) a reference in Subchapter A, Chapter 352, Tax
519527 Code, to the commissioners court is a reference to the board.
520528 (b) Except as inconsistent with this subchapter, Subchapter
521529 A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized
522530 by this subchapter, including the collection of the tax, subject to
523531 the limitations prescribed by Sections 352.002(b) and (c), Tax
524532 Code.
525533 Sec. 3984.0703. TAX AUTHORIZED; USE OF REVENUE. The
526534 district may impose a hotel occupancy tax for any purpose described
527535 by Section 351.101 or 352.101, Tax Code.
528536 Sec. 3984.0704. TAX RATE. (a) The amount of the hotel
529537 occupancy tax may not exceed the lesser of:
530538 (1) the maximum rate prescribed by Section 352.003(a),
531539 Tax Code; or
532540 (2) a rate that, when added to the rates of all hotel
533541 occupancy taxes imposed by other political subdivisions with
534542 territory in the district and by this state, does not exceed the sum
535543 of the rate prescribed by Section 351.0025(b), Tax Code, plus two
536544 percent.
537545 (b) The district tax is in addition to a tax imposed by a
538546 municipality under Chapter 351, Tax Code, or by the county under
539547 Chapter 352, Tax Code.
540548 Sec. 3984.0705. INFORMATION. The district may examine and
541549 receive information related to the imposition of hotel occupancy
542550 taxes to the same extent as if the district were a county.
543551 Sec. 3984.0706. USE OF REVENUE. The district may use
544552 revenue from the hotel occupancy tax for any district purpose that
545553 is an authorized use of hotel occupancy tax revenue under Chapter
546554 351 or 352, Tax Code. The district may pledge all or part of the
547555 revenue to the payment of bonds, notes, or other obligations and
548556 that pledge of revenue may be in combination with other revenue
549557 available to the district.
550558 Sec. 3984.0707. ABOLITION OF TAX. (a) Except as provided
551559 by Subsection (b), the board may abolish the tax imposed under this
552560 subchapter.
553561 (b) The board may not abolish the tax imposed under this
554562 subchapter if the district has outstanding debt secured by the tax,
555563 and repayment of the debt would be impaired by the abolition of the
556564 tax.
557565 SUBCHAPTER I. DISSOLUTION
558566 Sec. 3984.0901. DISSOLUTION. (a) The board shall dissolve
559567 the district on written petition filed with the board by the owners
560568 of:
561569 (1) 66 percent or more of the assessed value of the
562570 property subject to assessment by the district based on the most
563571 recent certified county property tax rolls; or
564572 (2) 66 percent or more of the surface area of the
565573 district, excluding roads, streets, highways, utility
566574 rights-of-way, other public areas, and other property exempt from
567575 assessment by the district according to the most recent certified
568576 county property tax rolls.
569577 (b) The board by majority vote may dissolve the district at
570578 any time.
571579 (c) The district may not be dissolved by its board under
572580 Subsection (a) or (b) if the district:
573581 (1) has any outstanding bonded indebtedness until that
574582 bonded indebtedness has been repaid or defeased in accordance with
575583 the order or resolution authorizing the issuance of the bonds;
576584 (2) has a contractual obligation to pay money until
577585 that obligation has been fully paid in accordance with the
578586 contract; or
579587 (3) owns, operates, or maintains public works,
580588 facilities, or improvements unless the district contracts with
581589 another person for the ownership, operation, or maintenance of the
582590 public works, facilities, or improvements.
583591 (d) Sections 375.261, 375.262, and 375.264, Local
584592 Government Code, do not apply to the district.
585593 SECTION 2. The Fort Bend County Management District No. 3
586594 initially includes all the territory contained in the following
587595 area:
588596 Being approximately 763.4 acres located in the John Jones
589597 Survey, Abstract 41, the Wiley Martin League, Abstract 56, the
590598 Peter Teal Survey, Abstract 337, and the M. M. Ryon Survey, Abstract
591599 368, and located in extraterritorial jurisdiction of the Town of
592600 Thompsons, Fort Bend County, Texas, more particularly described by
593601 metes and bounds as follows, (all bearings referenced to the Texas
594602 Coordinate System, South Central Zone, NAD83):
595603 Commencing for reference at the southeast corner of the Abner
596604 Kuykendall League, Abstract 48, said corner being in the northeast
597605 line of said John Jones Survey;
598606 Thence, North 67° 34' 45" West, 1,111.11 feet along the
599607 northeast line of said John Jones Survey to the north corner of the
600608 said John Jones Survey and east corner of said Wiley Martin League;
601609 Thence, South 52° 25' 15" West, 6,921.88 feet to the POINT OF
602610 BEGINNING of the herein described tract, said point being at the
603611 intersection of the west right-of-way line of State Farm to Market
604612 Road No. 762 (called 80 feet wide) and the southeast line of said
605613 Wiley Martin League and northwest line of said John Jones Survey;
606614 Thence, Southerly along the west right-of-way line of said
607615 State Farm to Market Road No. 762 with the following eleven (11)
608616 courses and distances:
609617 1. South 08° 51' 57" East, 1,050.20 feet, more or less, to
610618 point, the beginning of a curve;
611619 2. 194.68 feet, more or less, along the arc of a tangent
612620 curve to the left, having a radius of 5,212.24 feet, a central angle
613621 of 02° 08' 24", and a chord which bears South 09° 56' 09" East, 194.67
614622 feet to a point for corner;
615623 3. South 11° 00' 23" East, 117.20 feet, more or less, to a
616624 point;
617625 4. South 07° 11' 32" East, 150.33 feet, more or less, to a
618626 point;
619627 5. South 11° 00' 23" East, 450.00 feet, more or less, to a
620628 point;
621629 6. South 16° 43' 01" East, 100.50 feet, more or less, to a
622630 point;
623631 7. South 11° 00' 23" East, 340.80 feet, more or less, to
624632 point, the beginning of a curve;
625633 8. 402.80 feet, more or less, along the arc of a tangent
626634 curve to the right, having a radius of 685.50 feet, a central angle
627635 of 33° 40' 00", and a chord which bears South 05° 49' 37" West, 397.03
628636 feet to a point for corner;
629637 9. South 22° 24' 43" West, at 248.71 feet pass a point in the
630638 North line of the Entrance Road, in all 330.91 feet, more or less,
631639 to a point in the South line of said Entrance Road to George Park;
632640 10. South 22° 50' 06" West, 568.79 feet, more or less, to an
633641 angle point;
634642 11. South 22° 29' 40" West, 1,570.38 feet, more or less, to
635643 the southeast corner of this tract;
636644 Thence, North 67° 30' 40" West, departing the west
637645 right-of-way line of said State Farm to Market Road No. 762,
638646 2,249.84 feet, more or less, to the southwest corner of this tract,
639647 said point being in the centerline of a farm road;
640648 Thence, North 25° 06' 53" East, along the centerline of a farm
641649 road, 843.77 feet, more or less, to a point for corner in the
642650 northwesterly line of the aforementioned M. M. Ryon Survey and the
643651 southeasterly line of the aforementioned Peter Teal Survey;
644652 Thence, South 42° 04' 42" West, with the common survey line of
645653 said M. M. Ryon and Peter Teal Surveys, 3,389.92 feet, more or less,
646654 to a point for the common east corner of said Peter Teal Survey and
647655 the William Byrne Survey, Abstract 112, Fort Bend County Texas;
648656 Thence, North 47° 55' 18" West, with the common survey line of
649657 said Peter Teal and said William Byrne Survey, 4,536.11 feet, more
650658 or less, to a point for the common west corner of said Peter Teal and
651659 William Byrne Surveys, same being in the southeasterly line of the
652660 Henry Wilcox Survey, Abstract 342, Fort Bend County, Texas;
653661 Thence, North 42° 04' 42" East, with the common survey line of
654662 said Peter Teal Survey and said Henry Wilcox Survey, 1,661.11 feet,
655663 more or less, to a point for the common north corner of said Peter
656664 Teal and Henry Wilcox Surveys, same being on the southwesterly line
657665 of the aforementioned Wiley Martin League;
658666 Thence, South 67° 54' 35" East, with the common line of said
659667 Peter Teal and Wiley Martin Leagues, 3,158.33 feet, more or less, to
660668 an angle point for corner;
661669 Thence, North 52° 04' 42" East, continuing with said common
662670 line, 1,929.30 feet, more or less, to a point for corner;
663671 Thence, departing the northeasterly line of said Peter Teal
664672 Survey and the southerly line of said Wiley Martin League, westerly
665673 and northerly along the centerline of a farm road the following
666674 eleven (11) courses and distances:
667675 1. North 15° 05' 08" East, 224.85 feet, more or less, to a
668676 point for corner;
669677 2. North 45° 58' 21" West, 1,101.01 feet, more or less, to a
670678 point for corner;
671679 3. North 39° 47' 43" West, 109.50 feet, more or less, to a
672680 point for corner;
673681 4. North 16° 57' 20" West, 99.03 feet, more or less, to a
674682 point for corner;
675683 5. North 13° 29' 08" West, 438.57 feet, more or less, to a
676684 point for corner;
677685 6. North 13° 38' 07" West, 1,498.84 feet, more or less, to a
678686 point for corner;
679687 7. North 18° 59' 40" West, 80.30 feet, more or less, to a
680688 point for corner;
681689 8. North 42° 20' 03" West, 62.14 feet, more or less, to a
682690 point for corner;
683691 9. North 60° 52' 39" West, 236.49 feet, more or less, to a
684692 point for corner;
685693 10. North 00° 52' 17" West, 160.45 feet, more or less, to a
686694 point for corner on a bridge at the centerline of Dry Creek for
687695 angle point;
688696 11. North 00° 38' 30" West, 174.07 feet, more or less, to the
689697 northwest corner of this tract;
690698 Thence, North 66° 38' 04" East, departing said road, 278.20
691699 feet, more or less, to a point for corner;
692700 Thence, South 86° 26' 20" East, 71.37 feet, more or less, to a
693701 point for corner;
694702 Thence, North 48° 36' 58" East, 126.06 feet, more or less, to a
695703 point for corner;
696704 Thence, North 88° 02' 53" East, 131.33 feet, more or less, to a
697705 point for corner;
698706 Thence, North 68° 30' 10" East, 1,817.67 feet, more or less,
699707 to a point for re-entrant corner of this tract;
700708 Thence, North 38° 15' 23" West, 140.20 feet, more or less, to a
701709 point for corner;
702710 Thence, North 69° 38' 00" East, 224.50 feet, more or less, to
703711 the north corner of this tract, same being on the westerly
704712 right-of-way line of the aforementioned State Farm to Market Road
705713 No. 762;
706714 Thence, South 38° 09' 57" East, with said westerly
707715 right-of-way line, 1,241.87 feet, more or less, to the north corner
708716 of a State of Texas 2.2750 acre Tract;
709717 Thence, with the northerly, westerly, and southerly lines of
710718 said 2.2750 acre tract the following five (5) courses and
711719 distances:
712720 1. South 51° 50' 03" West, 20.00 feet, more or less, to a
713721 point for corner;
714722 2. South 38° 09' 57" East, 100.00 feet, more or less, to a
715723 point for corner, the beginning of a curve;
716724 3. 1,710.57 feet, more or less, along the arc of a tangent
717725 curve to the right, having a radius of 3,345.00 feet, a central
718726 angle of 29° 18' 00", and a chord which bears South 23° 30' 57" East,
719727 1,691.99 feet to a point for corner;
720728 4. South 08° 51' 57" East, 100.00 feet, more or less, to a
721729 point for corner;
722730 5. North 81° 08' 03" East, 20.00 feet, more or less, to a
723731 point for corner in the westerly right-of-way line of said State
724732 Farm Market Road No. 762;
725733 Thence, South 08° 51' 57" East, along said westerly
726734 right-of-way line, 289.74 feet, more or less, to the POINT OF
727735 BEGINNING and containing approximately 763.4 acres of land.
728736 SECTION 3. (a) The legal notice of the intention to
729737 introduce this Act, setting forth the general substance of this
730738 Act, has been published as provided by law, and the notice and a
731739 copy of this Act have been furnished to all persons, agencies,
732740 officials, or entities to which they are required to be furnished
733741 under Section 59, Article XVI, Texas Constitution, and Chapter 313,
734742 Government Code.
735743 (b) The governor, one of the required recipients, has
736744 submitted the notice and Act to the Texas Commission on
737745 Environmental Quality.
738746 (c) The Texas Commission on Environmental Quality has filed
739747 its recommendations relating to this Act with the governor,
740748 lieutenant governor, and speaker of the house of representatives
741749 within the required time.
742750 (d) All requirements of the constitution and laws of this
743751 state and the rules and procedures of the legislature with respect
744752 to the notice, introduction, and passage of this Act have been
745753 fulfilled and accomplished.
746754 SECTION 4. This Act takes effect immediately if it receives
747755 a vote of two-thirds of all the members elected to each house, as
748756 provided by Section 39, Article III, Texas Constitution. If this
749757 Act does not receive the vote necessary for immediate effect, this
750758 Act takes effect September 1, 2019.
751- ______________________________ ______________________________
752- President of the Senate Speaker of the House
753- I certify that H.B. No. 4676 was passed by the House on May 3,
754- 2019, by the following vote: Yeas 127, Nays 13, 2 present, not
755- voting; and that the House concurred in Senate amendments to H.B.
756- No. 4676 on May 24, 2019, by the following vote: Yeas 106, Nays 34,
757- 3 present, not voting.
758- ______________________________
759- Chief Clerk of the House
760- I certify that H.B. No. 4676 was passed by the Senate, with
761- amendments, on May 22, 2019, by the following vote: Yeas 29, Nays
762- 2.
763- ______________________________
764- Secretary of the Senate
765- APPROVED: __________________
766- Date
767- __________________
768- Governor
759+ * * * * *