Texas 2019 - 86th Regular

Texas Senate Bill SB2482 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	86R11162 JCG-F
1	2		By: Nichols S.B. No. 2482
2		-	(In the Senate - Filed March 27, 2019; March 27, 2019, read
3		-	first time and referred to Committee on Intergovernmental
4		-	Relations; April 23, 2019, reported favorably by the following
5		-	vote: Yeas 6, Nays 0; April 23, 2019, sent to printer.)
6		-	Click here to see the committee vote
7	3
8	4
9	5		A BILL TO BE ENTITLED
10	6		AN ACT
11	7		relating to the creation of Tarkington Management District No. 1 of
12	8		Liberty County; providing authority to issue bonds; providing
13	9		authority to impose assessments, fees, or taxes.
14	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	11		SECTION 1. Subtitle C, Title 4, Special District Local Laws
16	12		Code, is amended by adding Chapter 3973 to read as follows:
17	13		CHAPTER 3973. TARKINGTON MANAGEMENT DISTRICT NO. 1 OF LIBERTY
18	14		COUNTY
19	15		SUBCHAPTER A. GENERAL PROVISIONS
20	16		Sec. 3973.0101. DEFINITIONS. In this chapter:
21	17		(1) "Board" means the district's board of directors.
22	18		(2) "County" means Liberty County.
23	19		(3) "Director" means a board member.
24	20		(4) "District" means the Tarkington Management
25	21		District No. 1 of Liberty County.
26	22		Sec. 3973.0102. NATURE OF DISTRICT. The district is a
27	23		special district created under Section 59, Article XVI, Texas
28	24		Constitution.
29	25		Sec. 3973.0103. PURPOSE; DECLARATION OF INTENT. (a) The
30	26		creation of the district is essential to accomplish the purposes of
31	27		Sections 52 and 52-a, Article III, and Section 59, Article XVI,
32	28		Texas Constitution, and other public purposes stated in this
33	29		chapter. By creating the district and in authorizing the county and
34	30		other political subdivisions to contract with the district, the
35	31		legislature has established a program to accomplish the public
36	32		purposes set out in Section 52-a, Article III, Texas Constitution.
37	33		(b) The creation of the district is necessary to promote,
38	34		develop, encourage, and maintain employment, commerce,
39	35		transportation, housing, tourism, recreation, the arts,
40	36		entertainment, economic development, safety, and the public
41	37		welfare in the district.
42	38		(c) This chapter and the creation of the district may not be
43	39		interpreted to relieve the county from providing the level of
44	40		services provided as of the effective date of the Act enacting this
45	41		chapter to the area in the district. The district is created to
46	42		supplement and not to supplant county services provided in the
47	43		district.
48	44		Sec. 3973.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
49	45		(a) The district is created to serve a public use and benefit.
50	46		(b) All land and other property included in the district
51	47		will benefit from the improvements and services to be provided by
52	48		the district under powers conferred by Sections 52 and 52-a,
53	49		Article III, and Section 59, Article XVI, Texas Constitution, and
54	50		other powers granted under this chapter.
55	51		(c) The creation of the district is in the public interest
56	52		and is essential to further the public purposes of:
57	53		(1) developing and diversifying the economy of the
58	54		state;
59	55		(2) eliminating unemployment and underemployment; and
60	56		(3) developing or expanding transportation and
61	57		commerce.
62	58		(d) The district will:
63	59		(1) promote the health, safety, and general welfare of
64	60		residents, employers, potential employees, employees, visitors,
65	61		and consumers in the district, and of the public;
66	62		(2) provide needed funding for the district to
67	63		preserve, maintain, and enhance the economic health and vitality of
68	64		the district territory as a community and business center;
69	65		(3) promote the health, safety, welfare, and enjoyment
70	66		of the public by providing pedestrian ways and by landscaping and
71	67		developing certain areas in the district, which are necessary for
72	68		the restoration, preservation, and enhancement of scenic beauty;
73	69		and
74	70		(4) provide for water, wastewater, drainage, road,
75	71		transportation, and recreational facilities for the district.
76	72		(e) Pedestrian ways along or across a street, whether at
77	73		grade or above or below the surface, and street lighting, street
78	74		landscaping, parking, and street art objects are parts of and
79	75		necessary components of a street and are considered to be a street
80	76		or road improvement.
81	77		(f) The district will not act as the agent or
82	78		instrumentality of any private interest even though the district
83	79		will benefit many private interests as well as the public.
84	80		Sec. 3973.0105. INITIAL DISTRICT TERRITORY. (a) The
85	81		district is initially composed of the territory described by
86	82		Section 2 of the Act enacting this chapter.
87	83		(b) The boundaries and field notes contained in Section 2 of
88	84		the Act enacting this chapter form a closure. A mistake in the
89	85		field notes or in copying the field notes in the legislative process
90	86		does not affect the district's:
91	87		(1) organization, existence, or validity;
92	88		(2) right to issue any type of bonds for the purposes
93	89		for which the district is created or to pay the principal of and
94	90		interest on the bonds;
95	91		(3) right to impose or collect an assessment or tax; or
96	92		(4) legality or operation.
97	93		Sec. 3973.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
98	94		All or any part of the area of the district is eligible to be
99	95		included in:
100	96		(1) a tax increment reinvestment zone created under
101	97		Chapter 311, Tax Code;
102	98		(2) a tax abatement reinvestment zone created under
103	99		Chapter 312, Tax Code;
104	100		(3) an enterprise zone created under Chapter 2303,
105	101		Government Code; or
106	102		(4) an industrial district created under Chapter 42,
107	103		Local Government Code.
108	104		Sec. 3973.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
109	105		DISTRICTS LAW. Except as otherwise provided by this chapter,
110	106		Chapter 375, Local Government Code, applies to the district.
111	107		Sec. 3973.0108. CONSTRUCTION OF CHAPTER. This chapter
112	108		shall be liberally construed in conformity with the findings and
113	109		purposes stated in this chapter.
114	110		Sec. 3973.0109. CONFLICTS OF LAW. This chapter prevails
115	111		over any provision of general law, including a provision of Chapter
116	112		375, Local Government Code, or Chapter 49, Water Code, that is in
117	113		conflict or inconsistent with this chapter.
118	114		SUBCHAPTER B. BOARD OF DIRECTORS
119		-	Sec. 3973.0201. GOVERNING BODY; TERMS. (a) The district
120		-	is governed by a board of five directors elected or appointed as
	115	+	Sec. 3973.0201. GOVERNING BODY; TERMS. (a) The district is
	116	+	governed by a board of five directors elected or appointed as
121	117		provided by this chapter and Subchapter D, Chapter 49, Water Code.
122	118		(b) Except as provided by Section 3973.0204, directors
123	119		serve staggered four-year terms.
124	120		Sec. 3973.0202. QUORUM. For purposes of determining the
125	121		requirements for a quorum of the board, the following are not
126	122		counted:
127	123		(1) a board position vacant for any reason, including
128	124		death, resignation, or disqualification; or
129	125		(2) a director who is abstaining from participation in
130	126		a vote because of a conflict of interest.
131	127		Sec. 3973.0203. COMPENSATION. A director is entitled to
132	128		receive fees of office and reimbursement for actual expenses as
133	129		provided by Section 49.060, Water Code. Sections 375.069 and
134	130		375.070, Local Government Code, do not apply to the board.
135	131		Sec. 3973.0204. TEMPORARY DIRECTORS. (a) The temporary
136	132		board consists of:
137	133		(1) Gready Hunter;
138	134		(2) Kevin Loeffler;
139	135		(3) Rusty Campbell;
140	136		(4) Greg Eknoyan; and
141	137		(5) Gordan Richardson.
142	138		(b) The temporary or successor temporary directors shall
143	139		hold an election to elect five permanent directors as provided by
144	140		Section 49.102, Water Code.
145	141		(c) Temporary directors serve until the earlier of:
146	142		(1) the date permanent directors are elected under
147	143		Subsection (b); or
148	144		(2) the fourth anniversary of the effective date of
149	145		the Act creating this chapter.
150	146		(d) If permanent directors have not been elected under
151	147		Subsection (b) and the terms of the temporary directors have
152	148		expired, successor temporary directors shall be appointed or
153	149		reappointed as provided by Subsection (e) to serve terms that
154	150		expire on the earlier of:
155	151		(1) the date permanent directors are elected under
156	152		Subsection (b); or
157	153		(2) the fourth anniversary of the date of the
158	154		appointment or reappointment.
159	155		(e) If Subsection (d) applies, the owner or owners of a
160	156		majority of the assessed value of the real property in the district
161	157		according to the most recent certified tax appraisal roll for the
162	158		county may submit a petition to the Texas Commission on
163	159		Environmental Quality requesting that the commission appoint as
164	160		successor temporary directors the five persons named in the
165	161		petition. The commission shall appoint as successor temporary
166	162		directors the five persons named in the petition.
167	163		SUBCHAPTER C. POWERS AND DUTIES
168	164		Sec. 3973.0301. GENERAL POWERS AND DUTIES. The district
169	165		has the powers and duties necessary to accomplish the purposes for
170	166		which the district is created.
171		-	Sec. 3973.0302. IMPROVEMENT PROJECTS AND SERVICES.
172		-	~~(a)~~ The district may provide, design, construct, acquire,
173		-	~~improve,~~ relocate, operate, maintain, or finance an improvement
174		-	~~project or~~ service using money available to the district, or
175		-	~~contract with a~~ governmental or private entity to provide, design,
176		-	~~construct,~~ acquire, improve, relocate, operate, maintain, or
177		-	~~finance an~~ improvement project or service authorized under this
178		-	~~chapter or~~ under Chapter 375, Local Government Code.
	167	+	Sec. 3973.0302. IMPROVEMENT PROJECTS AND SERVICES. (a)
	168	+	The district may provide, design, construct, acquire, improve,
	169	+	relocate, operate, maintain, or finance an improvement project or
	170	+	service using money available to the district, or contract with a
	171	+	governmental or private entity to provide, design, construct,
	172	+	acquire, improve, relocate, operate, maintain, or finance an
	173	+	improvement project or service authorized under this chapter or
	174	+	under Chapter 375, Local Government Code.
179	175		(b) An improvement project described by Subsection (a) may
180	176		be located inside or outside the district.
181	177		Sec. 3973.0303. AUTHORITY FOR ROAD PROJECTS. Under Section
182	178		52, Article III, Texas Constitution, the district may own, operate,
183	179		maintain, design, acquire, construct, finance, issue bonds, notes,
184	180		or other obligations for, improve, and convey to this state, a
185	181		county, or a municipality for ownership, operation, and maintenance
186	182		macadamized, graveled, or paved roads or improvements, including
187	183		storm drainage, in aid of those roads.
188	184		Sec. 3973.0304. CONVEYANCE AND APPROVAL OF ROAD PROJECT.
189	185		(a) The district may convey a road project authorized by Section
190	186		3973.0303 to:
191	187		(1) a municipality or county that will operate and
192	188		maintain the road if the municipality or county has approved the
193	189		plans and specifications of the road project; or
194	190		(2) the state if the state will operate and maintain
195	191		the road and the Texas Transportation Commission has approved the
196	192		plans and specifications of the road project.
197	193		(b) Except as provided by Subsection (c), the district shall
198	194		operate and maintain a road project authorized by Section 3973.0303
199	195		that the district implements and does not convey to a municipality,
200	196		a county, or this state under Subsection (a).
201	197		(c) The district may agree in writing with a municipality, a
202	198		county, or this state to assign operation and maintenance duties to
203	199		the district, the municipality, the county, or this state in a
204	200		manner other than the manner described in Subsections (a) and (b).
205	201		Sec. 3973.0305. DEVELOPMENT CORPORATION POWERS. The
206	202		district, using money available to the district, may exercise the
207	203		powers given to a development corporation under Chapter 505, Local
208	204		Government Code, including the power to own, operate, acquire,
209	205		construct, lease, improve, or maintain a project under that
210	206		chapter.
211	207		Sec. 3973.0306. NONPROFIT CORPORATION. (a) The board by
212	208		resolution may authorize the creation of a nonprofit corporation to
213	209		assist and act for the district in implementing a project or
214	210		providing a service authorized by this chapter.
215	211		(b) The nonprofit corporation:
216	212		(1) has each power of and is considered to be a local
217	213		government corporation created under Subchapter D, Chapter 431,
218	214		Transportation Code; and
219	215		(2) may implement any project and provide any service
220	216		authorized by this chapter.
221	217		(c) The board shall appoint the board of directors of the
222	218		nonprofit corporation. The board of directors of the nonprofit
223	219		corporation shall serve in the same manner as the board of directors
224	220		of a local government corporation created under Subchapter D,
225	221		Chapter 431, Transportation Code, except that a board member is not
226	222		required to reside in the district.
227	223		Sec. 3973.0307. AGREEMENTS; GRANTS. (a) As provided by
228	224		Chapter 375, Local Government Code, the district may make an
229	225		agreement with or accept a gift, grant, or loan from any person.
230	226		(b) The implementation of a project is a governmental
231	227		function or service for the purposes of Chapter 791, Government
232	228		Code.
233	229		Sec. 3973.0308. LAW ENFORCEMENT SERVICES. To protect the
234	230		public interest, the district may contract with a qualified party,
235	231		including the county, to provide law enforcement services in the
236	232		district.
237	233		Sec. 3973.0309. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
238	234		The district may join and pay dues to a charitable or nonprofit
239	235		organization that performs a service or provides an activity
240	236		consistent with the furtherance of a district purpose.
241	237		Sec. 3973.0310. ECONOMIC DEVELOPMENT. (a) The district
242	238		may engage in activities that accomplish the economic development
243	239		purposes of the district.
244	240		(b) The district may establish and provide for the
245	241		administration of one or more programs to promote state or local
246	242		economic development and to stimulate business and commercial
247	243		activity in the district, including programs to:
248	244		(1) make loans and grants of public money; and
249	245		(2) provide district personnel and services.
250	246		(c) The district may create economic development programs
251	247		and exercise the economic development powers provided to
252	248		municipalities by:
253	249		(1) Chapter 380, Local Government Code; and
254	250		(2) Subchapter A, Chapter 1509, Government Code.
255	251		Sec. 3973.0311. PARKING FACILITIES. (a) The district may
256	252		acquire, lease as lessor or lessee, construct, develop, own,
257	253		operate, and maintain parking facilities or a system of parking
258	254		facilities, including lots, garages, parking terminals, or other
259	255		structures or accommodations for parking motor vehicles off the
260	256		streets and related appurtenances.
261	257		(b) The district's parking facilities serve the public
262	258		purposes of the district and are owned, used, and held for a public
263	259		purpose even if leased or operated by a private entity for a term of
264	260		years.
265	261		(c) The district's parking facilities are parts of and
266	262		necessary components of a street and are considered to be a street
267	263		or road improvement.
268	264		(d) The development and operation of the district's parking
269	265		facilities may be considered an economic development program.
270	266		Sec. 3973.0312. NO TOLL ROADS. The district may not
271	267		construct, acquire, maintain, or operate a toll road.
272	268		Sec. 3973.0313. RAIL FACILITIES. The district may
273	269		construct, acquire, improve, maintain, and operate rail facilities
274	270		and improvements in aid of those facilities.
275		-	Sec. 3973.0314. RURAL PUBLIC TRANSPORTATION POWERS.
276		-	(a) The district may provide and coordinate rural public
277		-	transportation in its territory in the manner provided by Sections
278		-	458.010 and 458.011, Transportation Code, for a rural transit
279		-	district.
	271	+	Sec. 3973.0314. RURAL PUBLIC TRANSPORTATION POWERS. (a)
	272	+	The district may provide and coordinate rural public transportation
	273	+	in its territory in the manner provided by Sections 458.010 and
	274	+	458.011, Transportation Code, for a rural transit district.
280	275		(b) Section 458.012(a), Transportation Code, does not apply
281	276		to the operations of the district under Subsection (a).
282	277		Sec. 3973.0315. ANNEXATION OR EXCLUSION OF LAND. (a) The
283	278		district may annex land as provided by Subchapter J, Chapter 49,
284	279		Water Code.
285	280		(b) The district may exclude land as provided by Subchapter
286	281		J, Chapter 49, Water Code. Section 375.044(b), Local Government
287	282		Code, does not apply to the district.
288		-	Sec. 3973.0316. DIVISION OF DISTRICT. (a) The district
289		-	~~may~~ be divided into two or more new districts only if the district:
	283	+	Sec. 3973.0316. DIVISION OF DISTRICT. (a) The district may
	284	+	be divided into two or more new districts only if the district:
290	285		(1) has no outstanding bonded debt; and
291	286		(2) is not imposing ad valorem taxes.
292	287		(b) This chapter applies to any new district created by the
293	288		division of the district, and a new district has all the powers and
294	289		duties of the district.
295	290		(c) Any new district created by the division of the district
296	291		may, at the time the new district is created, contain only:
297	292		(1) land within the area described by Section 2 of the
298	293		Act enacting this chapter; or
299	294		(2) any land adjacent to the area described by Section
300	295		2 of the Act enacting this chapter if that adjacent land is:
301	296		(A) not within the extraterritorial jurisdiction
302	297		of a city; or
303	298		(B) within the extraterritorial jurisdiction of
304	299		a city and that adjacent land has been approved for inclusion in the
305	300		district under an ordinance or resolution adopted by the city
306	301		consenting to the inclusion.
307	302		(d) The board, on its own motion or on receipt of a petition
308	303		signed by the owner or owners of a majority of the assessed value of
309	304		the real property in the district, may adopt an order dividing the
310	305		district.
311	306		(e) The board may adopt an order dividing the district
312	307		before or after the date the board holds an election under Section
313	308		3973.0204 to elect the district's permanent directors.
314	309		(f) An order dividing the district must:
315	310		(1) name each new district;
316	311		(2) include the metes and bounds description of the
317	312		territory of each new district;
318	313		(3) appoint temporary directors for each new district;
319	314		and
320	315		(4) provide for the division of assets and liabilities
321	316		between or among the new districts.
322	317		(g) On or before the 30th day after the date of adoption of
323	318		an order dividing the district, the district shall file the order
324	319		with the Texas Commission on Environmental Quality and record the
325	320		order in the real property records of each county in which the
326	321		district is located.
327	322		(h) Any new district created by the division of the district
328	323		shall hold a permanent directors' election as required by Section
329	324		3973.0204.
330	325		(i) Municipal consent by a city is not required for the
331	326		creation of any new district created under this section.
332	327		(j) Any new district created by the division of the district
333	328		must hold an election as required by this chapter to obtain voter
334	329		approval before the district may impose a maintenance tax or issue
335	330		bonds payable wholly or partly from ad valorem taxes or sales and
336	331		use taxes.
337	332		(k) If the voters of a new district do not confirm the
338	333		creation of the new district, the assets, obligations, territory,
339	334		and governance of the new district revert to that of the original
340	335		district.
341	336		Sec. 3973.0317. NO EMINENT DOMAIN POWER. The district may
342	337		not exercise the power of eminent domain.
343	338		SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
344	339		Sec. 3973.0401. DISBURSEMENTS AND TRANSFERS OF MONEY. The
345	340		board by resolution shall establish the number of directors'
346	341		signatures and the procedure required for a disbursement or
347	342		transfer of district money.
348	343		Sec. 3973.0402. MONEY USED FOR IMPROVEMENTS OR SERVICES.
349	344		The district may acquire, construct, finance, operate, or maintain
350	345		any improvement or service authorized under this chapter or Chapter
351	346		375, Local Government Code, using any money available to the
352	347		district.
353	348		Sec. 3973.0403. PETITION REQUIRED FOR FINANCING SERVICES
354		-	AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance
355		-	a service or improvement project with assessments under this
356		-	~~chapter~~ unless a written petition requesting that service or
357		-	~~improvement~~ has been filed with the board.
	349	+	AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
	350	+	service or improvement project with assessments under this chapter
	351	+	unless a written petition requesting that service or improvement
	352	+	has been filed with the board.
358	353		(b) A petition filed under Subsection (a) must be signed by
359	354		the owners of a majority of the assessed value of real property in
360	355		the district subject to assessment according to the most recent
361	356		certified tax appraisal roll for the county.
362		-	Sec. 3973.0404. ASSESSMENTS; LIENS FOR ASSESSMENTS.
363		-	~~(a)~~ The board by resolution may impose and collect an assessment
364		-	~~for any~~ purpose authorized by this chapter in all or any part of the
	357	+	Sec. 3973.0404. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
	358	+	The board by resolution may impose and collect an assessment for any
	359	+	purpose authorized by this chapter in all or any part of the
365	360		district.
366	361		(b) An assessment, a reassessment, or an assessment
367	362		resulting from an addition to or correction of the assessment roll
368	363		by the district, penalties and interest on an assessment or
369	364		reassessment, an expense of collection, and reasonable attorney's
370	365		fees incurred by the district:
371	366		(1) are a first and prior lien against the property
372	367		assessed;
373	368		(2) are superior to any other lien or claim other than
374	369		a lien or claim for county, school district, or municipal ad valorem
375	370		taxes; and
376	371		(3) are the personal liability of and a charge against
377	372		the owners of the property even if the owners are not named in the
378	373		assessment proceedings.
379	374		(c) The lien is effective from the date of the board's
380	375		resolution imposing the assessment until the date the assessment is
381	376		paid. The board may enforce the lien in the same manner that the
382	377		board may enforce an ad valorem tax lien against real property.
383	378		(d) The board may make a correction to or deletion from the
384	379		assessment roll that does not increase the amount of assessment of
385	380		any parcel of land without providing notice and holding a hearing in
386	381		the manner required for additional assessments.
387	382		Sec. 3973.0405. RESIDENTIAL PROPERTY NOT EXEMPT. Section
388	383		375.161, Local Government Code, does not apply to a tax authorized
389	384		or approved by the voters of the district or a required payment for
390	385		a service provided by the district, including water and sewer
391	386		services.
392	387		Sec. 3973.0406. COMPETITIVE BIDDING. Subchapter I, Chapter
393	388		49, Water Code, applies to the district. Sections 375.221 and
394	389		375.223, Local Government Code, do not apply to the district.
395	390		Sec. 3973.0407. TAX AND ASSESSMENT ABATEMENTS. The
396	391		district may designate reinvestment zones and may grant abatements
397	392		of district taxes or assessments on property in the zones.
398	393		SUBCHAPTER E. TAXES AND BONDS
399		-	Sec. 3973.0501. ELECTIONS REGARDING TAXES AND BONDS.
400		-	~~(a)~~ The district may issue, without an election, bonds, notes, and
	394	+	Sec. 3973.0501. ELECTIONS REGARDING TAXES AND BONDS. (a)
	395	+	The district may issue, without an election, bonds, notes, and
401	396		other obligations secured by:
402	397		(1) revenue other than ad valorem taxes or sales and
403	398		use taxes; or
404	399		(2) contract payments described by Section 3973.0503.
405	400		(b) The district must hold an election in the manner
406	401		provided by Subchapter L, Chapter 375, Local Government Code, to
407	402		obtain voter approval before the district may impose an ad valorem
408	403		tax or issue bonds payable from ad valorem taxes.
409	404		(c) Section 375.243, Local Government Code, does not apply
410	405		to the district.
411	406		(d) All or any part of any facilities or improvements that
412	407		may be acquired by a district by the issuance of its bonds may be
413	408		submitted as a single proposition or as several propositions to be
414	409		voted on at the election.
415	410		Sec. 3973.0502. OPERATION AND MAINTENANCE TAX. (a) If
416	411		authorized by a majority of the district voters voting at an
417	412		election held in accordance with Section 3973.0501, the district
418	413		may impose an operation and maintenance tax on taxable property in
419	414		the district in accordance with Section 49.107, Water Code, for any
420	415		district purpose, including to:
421	416		(1) maintain and operate the district;
422	417		(2) construct or acquire improvements; or
423	418		(3) provide a service.
424	419		(b) The board shall determine the tax rate. The rate may not
425	420		exceed the rate approved at the election.
426	421		(c) Section 49.107(h), Water Code, does not apply to the
427	422		district.
428	423		Sec. 3973.0503. CONTRACT TAXES. (a) In accordance with
429	424		Section 49.108, Water Code, the district may impose a tax other than
430	425		an operation and maintenance tax and use the revenue derived from
431	426		the tax to make payments under a contract after the provisions of
432	427		the contract have been approved by a majority of the district voters
433	428		voting at an election held for that purpose.
434	429		(b) A contract approved by the district voters may contain a
435	430		provision stating that the contract may be modified or amended by
436	431		the board without further voter approval.
437	432		Sec. 3973.0504. AUTHORITY TO BORROW MONEY AND TO ISSUE
438	433		BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on
439	434		terms determined by the board. Section 375.205, Local Government
440	435		Code, does not apply to a loan, line of credit, or other borrowing
441	436		from a bank or financial institution secured by revenue other than
442	437		ad valorem taxes.
443	438		(b) The district may issue bonds, notes, or other
444	439		obligations payable wholly or partly from ad valorem taxes,
445	440		assessments, impact fees, revenue, contract payments, grants, or
446	441		other district money, or any combination of those sources of money,
447	442		to pay for any authorized district purpose.
448	443		Sec. 3973.0505. TAXES FOR BONDS. At the time the district
449	444		issues bonds payable wholly or partly from ad valorem taxes, the
450	445		board shall provide for the annual imposition of a continuing
451	446		direct annual ad valorem tax, without limit as to rate or amount,
452	447		for each year that all or part of the bonds are outstanding as
453	448		required and in the manner provided by Sections 54.601 and 54.602,
454	449		Water Code.
455	450		Sec. 3973.0506. BONDS FOR ROAD PROJECTS. At the time of
456	451		issuance, the total principal amount of bonds or other obligations
457	452		issued or incurred to finance road projects and payable from ad
458	453		valorem taxes may not exceed one-fourth of the assessed value of the
459	454		real property in the district.
460	455		SUBCHAPTER F. SALES AND USE TAX
461	456		Sec. 3973.0601. APPLICABILITY OF CERTAIN TAX CODE
462	457		PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition,
463	458		computation, administration, enforcement, and collection of the
464	459		sales and use tax authorized by this subchapter except to the extent
465	460		Chapter 321, Tax Code, is inconsistent with this chapter.
466	461		(b) A reference in Chapter 321, Tax Code, to a municipality
467	462		or the governing body of a municipality is a reference to the
468	463		district or the board, respectively.
469	464		Sec. 3973.0602. ELECTION; ADOPTION OF TAX. (a) The
470	465		district may adopt a sales and use tax if authorized by a majority
471	466		of the voters of the district voting at an election held for that
472	467		purpose.
473	468		(b) The board by order may call an election to authorize the
474	469		adoption of the sales and use tax. The election may be held on any
475	470		uniform election date and in conjunction with any other district
476	471		election.
477	472		(c) The ballot shall be printed to provide for voting for or
478	473		against the proposition: "Authorization of a sales and use tax in
479	474		the Tarkington Management District No. 1 of Liberty County at a
480	475		rate not to exceed ____ percent" (insert rate of one or more
481	476		increments of one-eighth of one percent).
482		-	Sec. 3973.0603. SALES AND USE TAX RATE. (a) On or after
483		-	~~the~~ date the results are declared of an election held under Section
	477	+	Sec. 3973.0603. SALES AND USE TAX RATE. (a) On or after the
	478	+	date the results are declared of an election held under Section
484	479		3973.0602, at which the voters approved imposition of the tax
485	480		authorized by this subchapter, the board shall determine and adopt
486	481		by resolution or order the initial rate of the tax, which must be in
487	482		one or more increments of one-eighth of one percent.
488	483		(b) After the election held under Section 3973.0602, the
489	484		board may increase or decrease the rate of the tax by one or more
490	485		increments of one-eighth of one percent.
491	486		(c) The initial rate of the tax or any rate resulting from
492	487		subsequent increases or decreases may not exceed the lesser of:
493	488		(1) the maximum rate authorized by the district voters
494	489		at the election held under Section 3973.0602; or
495	490		(2) a rate that, when added to the rates of all sales
496	491		and use taxes imposed by other political subdivisions with
497	492		territory in the district, would result in the maximum combined
498	493		rate prescribed by Section 321.101(f), Tax Code, at any location in
499	494		the district.
500	495		Sec. 3973.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This
501	496		section applies to the district after a municipality annexes part
502	497		of the territory in the district and imposes the municipality's
503	498		sales and use tax in the annexed territory.
504	499		(b) If at the time of annexation the district has
505	500		outstanding debt or other obligations payable wholly or partly from
506	501		district sales and use tax revenue, Section 321.102(g), Tax Code,
507	502		applies to the district.
508	503		(c) If at the time of annexation the district does not have
509	504		outstanding debt or other obligations payable wholly or partly from
510	505		district sales and use tax revenue, the district may exclude the
511	506		annexed territory from the district, if the district has no
512	507		outstanding debt or other obligations payable from any source.
513	508		Sec. 3973.0605. NOTIFICATION OF RATE CHANGE. The board
514	509		shall notify the comptroller of any changes made to the tax rate
515	510		under this subchapter in the same manner the municipal secretary
516	511		provides notice to the comptroller under Section 321.405(b), Tax
517	512		Code.
518	513		Sec. 3973.0606. USE OF REVENUE. Revenue from the sales and
519	514		use tax imposed under this subchapter is for the use and benefit of
520	515		the district and may be used for any district purpose. The district
521	516		may pledge all or part of the revenue to the payment of bonds,
522	517		notes, or other obligations, and that pledge of revenue may be in
523	518		combination with other revenue, including tax revenue, available to
524	519		the district.
525	520		Sec. 3973.0607. ABOLITION OF TAX. (a) Except as provided
526	521		by Subsection (b), the board may abolish the tax imposed under this
527	522		subchapter without an election.
528	523		(b) The board may not abolish the tax imposed under this
529	524		subchapter if the district has outstanding debt secured by the tax,
530	525		and repayment of the debt would be impaired by the abolition of the
531	526		tax.
532	527		(c) If the board abolishes the tax, the board shall notify
533	528		the comptroller of that action in the same manner the municipal
534	529		secretary provides notice to the comptroller under Section
535	530		321.405(b), Tax Code.
536	531		(d) If the board abolishes the tax or decreases the tax rate
537	532		to zero, a new election to authorize a sales and use tax must be held
538	533		under Section 3973.0602 before the district may subsequently impose
539	534		the tax.
540	535		SUBCHAPTER G. DEFINED AREAS
541	536		Sec. 3973.0701. AUTHORITY TO ESTABLISH DEFINED AREAS OR
542	537		DESIGNATED PROPERTY. The district may define areas or designate
543	538		certain property of the district to pay for improvements,
544	539		facilities, or services that primarily benefit that area or
545	540		property and do not generally and directly benefit the district as a
546	541		whole.
547	542		Sec. 3973.0702. PROCEDURE FOR ELECTION. (a) Before the
548	543		district may impose an ad valorem tax or issue bonds payable from ad
549	544		valorem taxes of the defined area or designated property, the board
550	545		shall hold an election in the defined area or in the designated
551	546		property only.
552	547		(b) The board may submit the issues to the voters on the same
553	548		ballot to be used in another election.
554		-	Sec. 3973.0703. DECLARING RESULT AND ISSUING ORDER.
555		-	~~(a) If~~ a majority of the voters voting at the election approve the
	549	+	Sec. 3973.0703. DECLARING RESULT AND ISSUING ORDER. (a) If
	550	+	a majority of the voters voting at the election approve the
556	551		proposition or propositions, the board shall declare the results
557	552		and, by order, shall establish the defined area and describe it by
558	553		metes and bounds or designate the specific property.
559	554		(b) A court may not review the board's order except on the
560	555		ground of fraud, palpable error, or arbitrary and confiscatory
561	556		abuse of discretion.
562	557		Sec. 3973.0704. TAXES FOR SERVICES, IMPROVEMENTS, AND
563	558		FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
564	559		approval and adoption of the order described by Section 3973.0703,
565	560		the district may apply separately, differently, equitably, and
566	561		specifically its taxing power and lien authority to the defined
567	562		area or designated property to provide money to construct,
568	563		administer, maintain, and operate services, improvements, and
569	564		facilities that primarily benefit the defined area or designated
570	565		property.
571	566		Sec. 3973.0705. ISSUANCE OF BONDS FOR DEFINED AREA OR
572	567		DESIGNATED PROPERTY. After the order under Section 3973.0703 is
573	568		adopted, the district may issue bonds to provide for any land,
574	569		improvements, facilities, plants, equipment, and appliances for
575	570		the defined area or designated property.
576	571		Sec. 3973.0706. ADDITION OR EXCLUSION OF LAND IN DEFINED
577	572		AREA. The district may add or exclude land from the defined areas
578	573		in the same manner the district may add or exclude land from the
579	574		district.
580	575		SECTION 2. The Tarkington Management District No. 1 of
581	576		Liberty County initially includes all territory contained in the
582	577		following area:
583	578		807.65 acres of land, situated in the Hugh Means Survey, Abstract
584	579		78, Liberty County, Texas, and being a part of that certain 1846.69
585	580		acre tract described in a Deed from Southland Timberlands V, L.P. to
586	581		Tarkington Realty, Ltd., recorded in Liberty County Clerk's File
587	582		2006008680, said 807.65 acres being more particularly described as
588	583		follows:
589	584		BEGINNING at a 3 inch by 3 inch concrete monument stamped "Kirby NWc
590	585		Hugh Means" found for the Northwest corner of the herein described
591	586		tract at the Northwest corner of the Hugh Means Survey, Abstract 78,
592	587		and the Northwest corner of said 1846.69 acre tract;
593	588		THENCE North 88 deg. 01 min. 32 sec. East, along the North line of
594	589		the Means Survey, being the North line of said 1846.69 acre tract, a
595	590		distance of 33.30 feet to a 6 inch by 6 inch concrete monument found
596	591		at the Southwest corner of the I. L. Hanson Survey, Abstract 282;
597	592		THENCE North 87 deg. 28 min. 03 sec. East, along the common line of
598	593		the Means Survey and the Hanson Survey, being the North line of said
599	594		1846.69 acre tract and the South line of the Alvin David Stetson
600	595		tract recorded in Clerk's File 2015023380, a distance of 3442.50
601	596		feet to a concrete monument stamped "Kirby 3-166" found at the
602	597		Southeast corner of the Hanson Survey and the Southwest corner of
603	598		the John R. Faulk Survey, Abstract 34;
604	599		THENCE North 86 deg. 55 min. 34 sec. East, along the common lines of
605	600		the Means Survey and the Faulk Survey, being the North line of said
606	601		1846.69 acre tract and the South line of the Jorge Lopez tract
607	602		described in Clerk's File 2007014457, a distance of 1787.22 feet to
608	603		a 3/4 inch iron rod found for the Northeast corner of the herein
609	604		described tract at the Northeast corner of said 1846.69 acre tract,
610	605		said point being in the West right of way line of State Highway 321
611	606		(100.0 feet wide at this point);
612	607		THENCE South 22 deg. 01 min. 29 sec. East, along the West
613	608		right-of-way line of State Highway 321 and the East line of said
614	609		1846.69 acre tract, a distance of 2084.38 feet to a concrete
615	610		monument found at the P.C. of a curve to the left;
616	611		THENCE along the West right-of-way line of State Highway 321
617	612		(right-of-way varies) and the East line of said 1846.69 acre tract,
618	613		following said curve to the left having a Radius of 5779.59 feet,
619	614		Central Angle of a 01 deg. 35 min. 23 sec., Chord Bearing and
620	615		Distance of South 22 deg. 51 min. 20 sec. East - 160.35 feet, for an
621	616		arc distance of 160.36 feet to a concrete monument found at the P.T.
622	617		of said curve;
623	618		THENCE South 18 deg. 29 min. East, along the West right-of-way line
624	619		of State Highway 321 and the East line of said 1846.69 acre tract, a
625	620		distance of 101.28 feet to a concrete monument found at the P.C. of
626	621		a curve left;
627	622		THENCE along the West right-of-way line of State Highway 21
628	623		(right-of-way varies) and the East line of said 1846.69 acre tract,
629	624		following said curve to the left having a Radius of 5789.59 feet,
630	625		Central Angle of 10 deg. 49 min. 44 sec., Chord Bearing and a
631	626		Distance of South 30 deg. 03 min. 47 sec. East - 1092.60 feet, for an
632	627		arc distance of 1094.23 feet to a concrete monument found at the
633	628		P.T. of said curve;
634	629		THENCE South 35 deg. 28 min. 53 sec. East, along the West
635	630		right-of-way line of State Highway 321 (right-of-way 110.0 feet
636	631		wide at this point) and the East line of said 1846.69 acre tract, a
637	632		distance of 2708.35 feet to a 1/2 inch iron rod found for the
638	633		Southeast corner of the herein described tract at the upper
639	634		Southeast corner of said 1846.69 acre tract, the Northeast corner
640	635		of a 6.87 acre Save and Except Tract described in the a deed to
641	636		Southland Timberlands V, L.P. recorded in Clerk's File 2003009246;
642	637		THENCE South 87 deg. 23 min. 32 sec. West, along the North line of
643	638		said 6.87 acre Save and Except Tract, a distance of 3334.49 feet to
644	639		a fence post found at the Northwest corner of said 6.87 acre tract
645	640		and the upper Northeast corner of a 638.36 acre tract described in a
646	641		deed to Roli Holdings, L.P. recorded in Clerk's File 2013010569;
647	642		THENCE South 87 deg. 23 min. 05 sec. West, along the North line of
648	643		said 638.36 acre tract, at 4683.36 feet pass a 5/8 inch iron rod
649	644		capped "RPLS 5815" found, and continue for a total distance of
650	645		4684.17 feet to a point marking the Southwest corner of the herein
651	646		described tract at the Northwest corner of said 638.36 acre tract,
652	647		said point being in the West line of the Means Survey, the East line
653	648		of the H.& T.C. R.R. Company Survey No. 150, Abstract 833, the West
654	649		lineof said 1846.69 acre tract, and the East line of the Joseph H.
655	650		Ceaser, Jr. tract describe in Clerk's File 2007008678;
656	651		THENCE North 03 deg. 40 min. 53 sec. West, along the common line of
657	652		the Means Survey and the H.&T.C. R.R. Company Survey No. 150, being
658	653		the West line of said 1846.69 acre tract and the East line of the
659	654		Ceaser tract, a distance of 1305.65 feet to a 3 inch by 3 inch
660	655		concrete monument stamped "Kirby SEc H&TC WL H Means" found at the
661	656		Northeast corner of the H.&T.C. R.R. Company Survey No. 150, the
662	657		Southeast corner of the H.& T.C. R.R. Company Survey No. 149,
663	658		Abstract 232, the Northeast corner of the Ceaser tract, and the
664	659		Southeast corner of the William B. Krizak tract described in
665	660		Clerk's File 2009017836;
666	661		THENCE North 02 deg. 11 min. 16 sec. West, along the common line of
667	662		the Means Survey and the H.&T.C. R.R. Company Survey No. 149, being
668	663		the West line of said 1846.69 acre tract and the East line of the
669	664		Krizak tract, the Heriberto Cisneros tract described in Clerk's
670	665		File 2009009858, The Heriberto Cisneros tract described in Clerk's
671	666		File 2017006032, and the Johnnie Hooper tract described in Clerk's
672	667		File 2016002265, at 2138.84 feet pass a 1/2 inch iron rod found at
673	668		the Northeast corner of the Hooper tract and the Southeast corner of
674	669		a tract described in Clerk's File 2018001388, and continue along
675	670		the East line of said tract and tracts described in Clerk's File
676	671		2014013993, Clerk's File 2013003296, Clerk's File 2013010371,
677	672		Clerk's File 2012002326; Clerk's File 2016007673; Clerk's File
678	673		2015007509; Clerk's File 2012012985; Clerk's File 2009007977, and
679	674		Clerk's File 2010011389 for a total distance of 4143.56 feet to the
680	675		PLACE OF BEGINNING and containing 807.65 acres of land.
681	676		SECTION 3. (a) The legal notice of the intention to
682	677		introduce this Act, setting forth the general substance of this
683	678		Act, has been published as provided by law, and the notice and a
684	679		copy of this Act have been furnished to all persons, agencies,
685	680		officials, or entities to which they are required to be furnished
686	681		under Section 59, Article XVI, Texas Constitution, and Chapter 313,
687	682		Government Code.
688	683		(b) The governor, one of the required recipients, has
689	684		submitted the notice and Act to the Texas Commission on
690	685		Environmental Quality.
691	686		(c) The Texas Commission on Environmental Quality has filed
692	687		its recommendations relating to this Act with the governor,
693	688		lieutenant governor, and speaker of the house of representatives
694	689		within the required time.
695	690		(d) The general law relating to consent by political
696	691		subdivisions to the creation of districts with conservation,
697	692		reclamation, and road powers and the inclusion of land in those
698	693		districts has been complied with.
699	694		(e) All requirements of the constitution and laws of this
700	695		state and the rules and procedures of the legislature with respect
701	696		to the notice, introduction, and passage of this Act have been
702	697		fulfilled and accomplished.
703	698		SECTION 4. This Act takes effect immediately if it receives
704	699		a vote of two-thirds of all the members elected to each house, as
705	700		provided by Section 39, Article III, Texas Constitution. If this
706	701		Act does not receive the vote necessary for immediate effect, this
707	702		Act takes effect September 1, 2019.
708		-	* * * * *