Texas 2021 - 87th Regular

Texas Senate Bill SB2144 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R10611 MCF-F
2	2	By: Taylor S.B. No. 2144
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the creation of the Brazoria County Management District
8	8	No. 2; providing authority to issue bonds; providing authority to
9	9	impose assessments, fees, and taxes.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subtitle C, Title 4, Special District Local Laws
12	12	Code, is amended by adding Chapter 3945 to read as follows:
13	13	CHAPTER 3945. BRAZORIA COUNTY MANAGEMENT DISTRICT NO. 2
14	14	SUBCHAPTER A. GENERAL PROVISIONS
15	15	Sec. 3945.0101. DEFINITIONS. In this chapter:
16	16	(1) "Board" means the district's board of directors.
17	17	(2) "County" means Brazoria County.
18	18	(3) "Director" means a board member.
19	19	(4) "District" means the Brazoria County Management
20	20	District No. 2.
21	21	Sec. 3945.0102. CREATION AND NATURE OF DISTRICT; IMMUNITY.
22	22	(a) The Brazoria County Management District No. 2 is a special
23	23	district created under Section 59, Article XVI, Texas Constitution.
24	24	(b) The district is a governmental unit, as provided by
25	25	Section 375.004, Local Government Code.
26	26	(c) This chapter does not waive any governmental or
27	27	sovereign immunity from suit, liability, or judgment that would
28	28	otherwise apply to the district.
29	29	Sec. 3945.0103. PURPOSE; DECLARATION OF INTENT. (a) The
30	30	creation of the district is essential to accomplish the purposes of
31	31	Sections 52 and 52-a, Article III, and Section 59, Article XVI,
32	32	Texas Constitution, and other public purposes stated in this
33	33	chapter.
34	34	(b) By creating the district, the legislature has
35	35	established a program to accomplish the public purposes set out in
36	36	Sections 52 and 52-a, Article III, Texas Constitution.
37	37	(c) The creation of the district is necessary to promote,
38	38	develop, encourage, and maintain employment, commerce,
39	39	transportation, housing, tourism, recreation, the arts,
40	40	entertainment, economic development, safety, and the public
41	41	welfare in the district.
42	42	(d) This chapter and the creation of the district may not be
43	43	interpreted to relieve the county or a municipality from providing
44	44	the level of services provided as of the effective date of the Act
45	45	enacting this chapter to the area in the district. The district is
46	46	created to supplement and not to supplant county or municipal
47	47	services provided in the district.
48	48	Sec. 3945.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
49	49	(a) All land and other property included in the district will
50	50	benefit from the improvements and services to be provided by the
51	51	district under powers conferred by Sections 52 and 52-a, Article
52	52	III, and Section 59, Article XVI, Texas Constitution, and other
53	53	powers granted under this chapter.
54	54	(b) The district is created to serve a public use and
55	55	benefit.
56	56	(c) The creation of the district is in the public interest
57	57	and is essential to further the public purposes of:
58	58	(1) developing and diversifying the economy of the
59	59	state;
60	60	(2) eliminating unemployment and underemployment; and
61	61	(3) developing or expanding transportation and
62	62	commerce.
63	63	(d) The district will:
64	64	(1) promote the health, safety, and general welfare of
65	65	residents, employers, potential employees, employees, visitors,
66	66	and consumers in the district, and of the public;
67	67	(2) provide needed funding for the district to
68	68	preserve, maintain, and enhance the economic health and vitality of
69	69	the district territory as a community and business center;
70	70	(3) promote the health, safety, welfare, and enjoyment
71	71	of the public by providing pedestrian ways, transit facilities,
72	72	parking facilities, and public art objects, and by landscaping and
73	73	developing certain areas in the district, which are necessary for
74	74	the restoration, preservation, and enhancement of scenic beauty;
75	75	and
76	76	(4) provide for water, wastewater, drainage, road, and
77	77	recreational facilities for the district.
78	78	(e) Pedestrian ways along or across a street, whether at
79	79	grade or above or below the surface, and street lighting, street
80	80	landscaping, parking, and street art objects are parts of and
81	81	necessary components of a street and are considered to be a street
82	82	or road improvement.
83	83	(f) The district will not act as the agent or
84	84	instrumentality of any private interest even though the district
85	85	will benefit many private interests as well as the public.
86	86	Sec. 3945.0105. INITIAL DISTRICT TERRITORY. (a) The
87	87	district is initially composed of the territory described by
88	88	Section 2 of the Act enacting this chapter.
89	89	(b) The boundaries and field notes contained in Section 2 of
90	90	the Act enacting this chapter form a closure. A mistake in the
91	91	field notes or in copying the field notes in the legislative process
92	92	does not affect the district's:
93	93	(1) organization, existence, or validity;
94	94	(2) right to issue any type of bonds for the purposes
95	95	for which the district is created or to pay the principal of and
96	96	interest on the bonds;
97	97	(3) right to impose or collect an assessment or tax; or
98	98	(4) legality or operation.
99	99	Sec. 3945.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
100	100	All or any part of the area of the district is eligible to be
101	101	included in one or more of the following:
102	102	(1) a tax increment reinvestment zone created under
103	103	Chapter 311, Tax Code;
104	104	(2) a tax abatement reinvestment zone created under
105	105	Chapter 312, Tax Code;
106	106	(3) an enterprise zone created under Chapter 2303,
107	107	Government Code; or
108	108	(4) an industrial district created under Chapter 42,
109	109	Local Government Code.
110	110	Sec. 3945.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
111	111	DISTRICTS LAW. Except as otherwise provided by this chapter,
112	112	Chapter 375, Local Government Code, applies to the district.
113	113	Sec. 3945.0108. CONSTRUCTION OF CHAPTER. This chapter
114	114	shall be liberally construed in conformity with the findings and
115	115	purposes stated in this chapter.
116	116	Sec. 3945.0109. CONFLICTS OF LAW. This chapter prevails
117	117	over any provision of general law, including a provision of Chapter
118	118	375, Local Government Code, or Chapter 49, Water Code, that is in
119	119	conflict or inconsistent with this chapter.
120	120	SUBCHAPTER B. BOARD OF DIRECTORS
121	121	Sec. 3945.0201. GOVERNING BODY; TERMS. (a) The district is
122	122	governed by a board of five directors elected or appointed as
123	123	provided by this chapter and Subchapter D, Chapter 49, Water Code.
124	124	(b) Except as provided by Section 3945.0203, directors
125	125	serve staggered four-year terms.
126	126	Sec. 3945.0202. COMPENSATION. A director is entitled to
127	127	receive fees of office and reimbursement for actual expenses as
128	128	provided by Section 49.060, Water Code. Sections 375.069 and
129	129	375.070, Local Government Code, do not apply to the board.
130	130	Sec. 3945.0203. TEMPORARY DIRECTORS. (a) On or after the
131	131	effective date of the Act creating this chapter, the owner or owners
132	132	of a majority of the assessed value of the real property in the
133	133	district according to the most recent certified tax appraisal roll
134	134	for the county may submit a petition to the Texas Commission on
135	135	Environmental Quality requesting that the commission appoint as
136	136	temporary directors the five persons named in the petition. The
137	137	commission shall appoint as temporary directors the five persons
138	138	named in the petition.
139	139	(b) The temporary or successor temporary directors shall
140	140	hold an election to elect five permanent directors as provided by
141	141	Section 49.102, Water Code.
142	142	(c) Temporary directors serve until the earlier of:
143	143	(1) the date permanent directors are elected under
144	144	Subsection (b); or
145	145	(2) the fourth anniversary of the effective date of
146	146	the Act creating this chapter.
147	147	(d) If permanent directors have not been elected under
148	148	Subsection (b) and the terms of the temporary directors have
149	149	expired, successor temporary directors shall be appointed or
150	150	reappointed as provided by Subsection (e) to serve terms that
151	151	expire on the earlier of:
152	152	(1) the date permanent directors are elected under
153	153	Subsection (b); or
154	154	(2) the fourth anniversary of the date of the
155	155	appointment or reappointment.
156	156	(e) If Subsection (d) applies, the owner or owners of a
157	157	majority of the assessed value of the real property in the district
158	158	according to the most recent certified tax appraisal roll for the
159	159	county may submit a petition to the Texas Commission on
160	160	Environmental Quality requesting that the commission appoint as
161	161	successor temporary directors the five persons named in the
162	162	petition. The commission shall appoint as successor temporary
163	163	directors the five persons named in the petition.
164	164	Sec. 3945.0204. DISQUALIFICATION OF DIRECTORS. Section
165	165	49.052, Water Code, applies to the members of the board.
166	166	SUBCHAPTER C. POWERS AND DUTIES
167	167	Sec. 3945.0301. GENERAL POWERS AND DUTIES. The district
168	168	has the powers and duties necessary to accomplish the purposes for
169	169	which the district is created.
170	170	Sec. 3945.0302. IMPROVEMENT PROJECTS AND SERVICES. (a)
171	171	The district, using any money available to the district for the
172	172	purpose, may provide, design, construct, acquire, improve,
173	173	relocate, operate, maintain, or finance an improvement project or
174	174	service authorized under this chapter or Chapter 375, Local
175	175	Government Code.
176	176	(b) The district may contract with a governmental or private
177	177	entity to carry out an action under Subsection (a).
178	178	(c) The implementation of a district project or service is a
179	179	governmental function or service for the purposes of Chapter 791,
180	180	Government Code.
181	181	Sec. 3945.0303. RECREATIONAL FACILITIES. The district may
182	182	develop or finance recreational facilities as authorized by Chapter
183	183	375, Local Government Code, Sections 52 and 52-a, Article III,
184	184	Texas Constitution, Section 59, Article XVI, Texas Constitution,
185	185	and any other law that applies to the district.
186	186	Sec. 3945.0304. AUTHORITY FOR ROAD PROJECTS. Under Section
187	187	52, Article III, Texas Constitution, the district may own, operate,
188	188	maintain, design, acquire, construct, finance, issue bonds, notes,
189	189	or other obligations for, improve, and convey to this state, a
190	190	county, or a municipality for ownership, operation, and maintenance
191	191	macadamized, graveled, or paved roads or improvements, including
192	192	storm drainage, in aid of those roads.
193	193	Sec. 3945.0305. CONVEYANCE AND APPROVAL OF ROAD PROJECT.
194	194	(a) The district may convey a road project authorized by Section
195	195	3945.0304 to:
196	196	(1) a municipality or county that will operate and
197	197	maintain the road if the municipality or county has approved the
198	198	plans and specifications of the road project; or
199	199	(2) the state if the state will operate and maintain
200	200	the road and the Texas Transportation Commission has approved the
201	201	plans and specifications of the road project.
202	202	(b) Except as provided by Subsection (c), the district shall
203	203	operate and maintain a road project authorized by Section 3945.0304
204	204	that the district implements and does not convey to a municipality,
205	205	a county, or this state under Subsection (a).
206	206	(c) The district may agree in writing with a municipality, a
207	207	county, or this state to assign operation and maintenance duties to
208	208	the district, the municipality, the county, or this state in a
209	209	manner other than the manner described in Subsections (a) and (b).
210	210	Sec. 3945.0306. NONPROFIT CORPORATION. (a) The board by
211	211	resolution may authorize the creation of a nonprofit corporation to
212	212	assist and act for the district in implementing a project or
213	213	providing a service authorized by this chapter.
214	214	(b) The nonprofit corporation:
215	215	(1) has each power of and is considered to be a local
216	216	government corporation created under Subchapter D, Chapter 431,
217	217	Transportation Code; and
218	218	(2) may implement any project and provide any service
219	219	authorized by this chapter.
220	220	(c) The board shall appoint the board of directors of the
221	221	nonprofit corporation. The board of directors of the nonprofit
222	222	corporation shall serve in the same manner as the board of directors
223	223	of a local government corporation created under Subchapter D,
224	224	Chapter 431, Transportation Code, except that a board member is not
225	225	required to reside in the district.
226	226	Sec. 3945.0307. LAW ENFORCEMENT SERVICES. Section 49.216,
227	227	Water Code, applies to the district.
228	228	Sec. 3945.0308. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
229	229	The district may join and pay dues to a charitable or nonprofit
230	230	organization that performs a service or provides an activity
231	231	consistent with the furtherance of a district purpose.
232	232	Sec. 3945.0309. ECONOMIC DEVELOPMENT PROGRAMS. (a) The
233	233	district may engage in activities that accomplish the economic
234	234	development purposes of the district.
235	235	(b) The district may establish and provide for the
236	236	administration of one or more programs to promote state or local
237	237	economic development and to stimulate business and commercial
238	238	activity in the district, including programs to:
239	239	(1) make loans and grants of public money; and
240	240	(2) provide district personnel and services.
241	241	(c) The district may create economic development programs
242	242	and exercise the economic development powers provided to
243	243	municipalities by:
244	244	(1) Chapter 380, Local Government Code; and
245	245	(2) Subchapter A, Chapter 1509, Government Code.
246	246	Sec. 3945.0310. STRATEGIC PARTNERSHIP AGREEMENT. The
247	247	district may negotiate and enter into a written strategic
248	248	partnership agreement with a municipality under Section 43.0751,
249	249	Local Government Code.
250	250	Sec. 3945.0311. REGIONAL PARTICIPATION AGREEMENT. The
251	251	district may negotiate and enter into a written regional
252	252	participation agreement with a municipality under Section 43.0754,
253	253	Local Government Code.
254	254	Sec. 3945.0312. PARKING FACILITIES. (a) The district may
255	255	acquire, lease as lessor or lessee, construct, develop, own,
256	256	operate, and maintain parking facilities or a system of parking
257	257	facilities, including lots, garages, parking terminals, or other
258	258	structures or accommodations for parking motor vehicles off the
259	259	streets and related appurtenances.
260	260	(b) The district's parking facilities serve the public
261	261	purposes of the district and are owned, used, and held for a public
262	262	purpose even if leased or operated by a private entity for a term of
263	263	years.
264	264	(c) The district's parking facilities are parts of and
265	265	necessary components of a street and are considered to be a street
266	266	or road improvement.
267	267	(d) The development and operation of the district's parking
268	268	facilities may be considered an economic development program.
269	269	Sec. 3945.0313. ADDING OR EXCLUDING LAND. (a) The district
270	270	may add land in the manner provided by Subchapter J, Chapter 49,
271	271	Water Code.
272	272	(b) The district may exclude land in the manner provided by
273	273	Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local
274	274	Government Code, does not apply to the district.
275	275	(c) The district may include and exclude land as provided by
276	276	Sections 54.739-54.747, Water Code. A reference in those sections
277	277	to a "tax" means an ad valorem tax for the purposes of this
278	278	subsection.
279	279	(d) If the district adopts a sales and use tax authorized at
280	280	an election held under Section 3945.0602 and subsequently includes
281	281	new territory in the district under this section, the district:
282	282	(1) is not required to hold another election to
283	283	approve the imposition of the sales and use tax in the included
284	284	territory; and
285	285	(2) shall impose the sales and use tax in the included
286	286	territory as provided by Chapter 321, Tax Code.
287	287	(e) If the district adopts a sales and use tax authorized at
288	288	an election held under Section 3945.0602 and subsequently excludes
289	289	territory in the district under this section, the sales and use tax
290	290	is inapplicable to the excluded territory, as provided by Chapter
291	291	321, Tax Code, but is applicable to the territory remaining in the
292	292	district.
293	293	Sec. 3945.0314. DISBURSEMENTS AND TRANSFERS OF MONEY. The
294	294	board by resolution shall establish the number of directors'
295	295	signatures and the procedure required for a disbursement or
296	296	transfer of district money.
297	297	Sec. 3945.0315. AUDIT EXEMPTION. (a) The district may
298	298	elect to complete an annual financial report in lieu of an annual
299	299	audit under Section 375.096(a)(6), Local Government Code, if:
300	300	(1) the district had no bonds or other long-term (more
301	301	than one year) liabilities outstanding during the fiscal period;
302	302	(2) the district did not have gross receipts from
303	303	operations, loans, taxes, assessments, or contributions in excess
304	304	of $250,000 during the fiscal period; and
305	305	(3) the district's cash and temporary investments were
306	306	not in excess of $250,000 during the fiscal period.
307	307	(b) Each annual financial report prepared in accordance
308	308	with this section must be open to public inspection and accompanied
309	309	by an affidavit signed by a duly authorized representative of the
310	310	district attesting to the accuracy and authenticity of the
311	311	financial report.
312	312	(c) The annual financial report and affidavit shall be
313	313	substantially similar in form to the annual financial report and
314	314	affidavit forms prescribed by the executive director of the Texas
315	315	Commission on Environmental Quality under Section 49.198, Water
316	316	Code.
317	317	Sec. 3945.0316. NO EMINENT DOMAIN POWER. The district may
318	318	not exercise the power of eminent domain.
319	319	SUBCHAPTER D. ASSESSMENTS
320	320	Sec. 3945.0401. PETITION REQUIRED FOR FINANCING SERVICES
321	321	AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
322	322	service or improvement project with assessments under this chapter
323	323	unless a written petition requesting that service or improvement
324	324	has been filed with the board.
325	325	(b) A petition filed under Subsection (a) must be signed by
326	326	the owners of a majority of the assessed value of real property in
327	327	the district subject to assessment according to the most recent
328	328	certified tax appraisal roll for the county.
329	329	Sec. 3945.0402. METHOD OF NOTICE FOR HEARING. The district
330	330	may mail the notice required by Section 375.115(c), Local
331	331	Government Code, by certified or first class United States mail.
332	332	The board shall determine the method of notice.
333	333	Sec. 3945.0403. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
334	334	The board by resolution may impose and collect an assessment for any
335	335	purpose authorized by this chapter in all or any part of the
336	336	district.
337	337	(b) An assessment, a reassessment, or an assessment
338	338	resulting from an addition to or correction of the assessment roll
339	339	by the district, penalties and interest on an assessment or
340	340	reassessment, an expense of collection, and reasonable attorney's
341	341	fees incurred by the district:
342	342	(1) are a first and prior lien against the property
343	343	assessed;
344	344	(2) are superior to any other lien or claim other than
345	345	a lien or claim for county, school district, or municipal ad valorem
346	346	taxes; and
347	347	(3) are the personal liability of and a charge against
348	348	the owners of the property even if the owners are not named in the
349	349	assessment proceedings.
350	350	(c) The lien is effective from the date of the board's
351	351	resolution imposing the assessment until the date the assessment is
352	352	paid. The board may enforce the lien in the same manner that the
353	353	board may enforce an ad valorem tax lien against real property.
354	354	(d) The board may make a correction to or deletion from the
355	355	assessment roll that does not increase the amount of assessment of
356	356	any parcel of land without providing notice and holding a hearing in
357	357	the manner required for additional assessments.
358	358	SUBCHAPTER E. TAXES AND BONDS
359	359	Sec. 3945.0501. TAX ELECTION REQUIRED. The district must
360	360	hold an election in the manner provided by Chapter 49, Water Code,
361	361	or, if applicable, Chapter 375, Local Government Code, to obtain
362	362	voter approval before the district may impose an ad valorem tax.
363	363	Sec. 3945.0502. OPERATION AND MAINTENANCE TAX. (a) If
364	364	authorized by a majority of the district voters voting at an
365	365	election under Section 3945.0501, the district may impose an
366	366	operation and maintenance tax on taxable property in the district
367	367	in the manner provided by Section 49.107, Water Code, for any
368	368	district purpose, including to:
369	369	(1) maintain and operate the district;
370	370	(2) construct or acquire improvements; or
371	371	(3) provide a service.
372	372	(b) The board shall determine the operation and maintenance
373	373	tax rate. The rate may not exceed the rate approved at the
374	374	election.
375	375	(c) Section 49.107(h), Water Code, does not apply to the
376	376	district.
377	377	Sec. 3945.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE
378	378	BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on
379	379	terms determined by the board.
380	380	(b) The district may, by competitive bid or negotiated sale,
381	381	issue bonds, notes, or other obligations payable wholly or partly
382	382	from ad valorem taxes, assessments, impact fees, revenue, contract
383	383	payments, grants, or other district money, or any combination of
384	384	those sources of money, to pay for any authorized district purpose.
385	385	(c) The limitation on the outstanding principal amount of
386	386	bonds, notes, or other obligations provided by Section 49.4645,
387	387	Water Code, does not apply to the district.
388	388	Sec. 3945.0504. BONDS SECURED BY REVENUE OR CONTRACT
389	389	PAYMENTS. The district may issue, without an election, bonds
390	390	secured by:
391	391	(1) revenue other than ad valorem taxes, including
392	392	contract revenues; or
393	393	(2) contract payments, provided that the requirements
394	394	of Section 49.108, Water Code, have been met.
395	395	Sec. 3945.0505. BONDS SECURED BY AD VALOREM TAXES;
396	396	ELECTIONS. (a) If authorized at an election under Section
397	397	3945.0501, the district may issue bonds payable from ad valorem
398	398	taxes.
399	399	(b) Section 375.243, Local Government Code, does not apply
400	400	to the district.
401	401	(c) At the time the district issues bonds payable wholly or
402	402	partly from ad valorem taxes, the board shall provide for the annual
403	403	imposition of a continuing direct annual ad valorem tax, without
404	404	limit as to rate or amount, for each year that all or part of the
405	405	bonds are outstanding as required and in the manner provided by
406	406	Sections 54.601 and 54.602, Water Code.
407	407	(d) All or any part of any facilities or improvements that
408	408	may be acquired by a district by the issuance of its bonds may be
409	409	submitted as a single proposition or as several propositions to be
410	410	voted on at the election.
411	411	Sec. 3945.0506. CONSENT OF MUNICIPALITY REQUIRED. (a) The
412	412	board may not issue bonds until each municipality in whose
413	413	corporate limits or extraterritorial jurisdiction the district is
414	414	located has consented by ordinance or resolution to the creation of
415	415	the district and to the inclusion of land in the district.
416	416	(b) This section applies only to the district's first
417	417	issuance of bonds payable from ad valorem taxes.
418	418	SUBCHAPTER F. SALES AND USE TAX
419	419	Sec. 3945.0601. APPLICABILITY OF CERTAIN TAX CODE
420	420	PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition,
421	421	computation, administration, enforcement, and collection of the
422	422	sales and use tax authorized by this subchapter except to the extent
423	423	Chapter 321, Tax Code, is inconsistent with this chapter.
424	424	(b) A reference in Chapter 321, Tax Code, to a municipality
425	425	or the governing body of a municipality is a reference to the
426	426	district or the board, respectively.
427	427	Sec. 3945.0602. ELECTION; ADOPTION OF TAX. (a) The
428	428	district may adopt a sales and use tax if authorized by a majority
429	429	of the voters of the district voting at an election held for that
430	430	purpose.
431	431	(b) The board by order may call an election to authorize the
432	432	adoption of the sales and use tax. The election may be held on any
433	433	uniform election date and in conjunction with any other district
434	434	election.
435	435	(c) The ballot shall be printed to provide for voting for or
436	436	against the proposition: "Authorization of a sales and use tax in
437	437	the Brazoria County Management District No. 2 at a rate not to
438	438	exceed ____ percent" (insert rate of one or more increments of
439	439	one-eighth of one percent).
440	440	Sec. 3945.0603. SALES AND USE TAX RATE. (a) On or after the
441	441	date the results are declared of an election held under Section
442	442	3945.0602, at which the voters approved imposition of the tax
443	443	authorized by this subchapter, the board shall determine and adopt
444	444	by resolution or order the initial rate of the tax, which must be in
445	445	one or more increments of one-eighth of one percent.
446	446	(b) After the election held under Section 3945.0602, the
447	447	board may increase or decrease the rate of the tax by one or more
448	448	increments of one-eighth of one percent.
449	449	(c) The initial rate of the tax or any rate resulting from
450	450	subsequent increases or decreases may not exceed the lesser of:
451	451	(1) the maximum rate authorized by the district voters
452	452	at the election held under Section 3945.0602; or
453	453	(2) a rate that, when added to the rates of all sales
454	454	and use taxes imposed by other political subdivisions with
455	455	territory in the district, would result in the maximum combined
456	456	rate prescribed by Section 321.101(f), Tax Code, at any location in
457	457	the district.
458	458	Sec. 3945.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This
459	459	section applies to the district after a municipality annexes part
460	460	of the territory in the district and imposes the municipality's
461	461	sales and use tax in the annexed territory.
462	462	(b) If at the time of annexation the district has
463	463	outstanding debt or other obligations payable wholly or partly from
464	464	district sales and use tax revenue, Section 321.102(g), Tax Code,
465	465	applies to the district.
466	466	(c) If at the time of annexation the district does not have
467	467	outstanding debt or other obligations payable wholly or partly from
468	468	district sales and use tax revenue, the district may:
469	469	(1) exclude the annexed territory from the district,
470	470	if the district has no outstanding debt or other obligations
471	471	payable from any source; or
472	472	(2) reduce the sales and use tax in the annexed
473	473	territory by resolution or order of the board to a rate that, when
474	474	added to the sales and use tax rate imposed by the municipality in
475	475	the annexed territory, is equal to the sales and use tax rate
476	476	imposed by the district in the district territory that was not
477	477	annexed by the municipality.
478	478	Sec. 3945.0605. NOTIFICATION OF RATE CHANGE. The board
479	479	shall notify the comptroller of any changes made to the tax rate
480	480	under this subchapter in the same manner the municipal secretary
481	481	provides notice to the comptroller under Section 321.405(b), Tax
482	482	Code.
483	483	Sec. 3945.0606. USE OF REVENUE. Revenue from the sales and
484	484	use tax imposed under this subchapter is for the use and benefit of
485	485	the district and may be used for any district purpose. The district
486	486	may pledge all or part of the revenue to the payment of bonds,
487	487	notes, or other obligations, and that pledge of revenue may be in
488	488	combination with other revenue, including tax revenue, available to
489	489	the district.
490	490	Sec. 3945.0607. ABOLITION OF TAX. (a) Except as provided
491	491	by Subsection (b), the board may abolish the tax imposed under this
492	492	subchapter without an election.
493	493	(b) The board may not abolish the tax imposed under this
494	494	subchapter if the district has outstanding debt secured by the tax,
495	495	and repayment of the debt would be impaired by the abolition of the
496	496	tax.
497	497	(c) If the board abolishes the tax, the board shall notify
498	498	the comptroller of that action in the same manner the municipal
499	499	secretary provides notice to the comptroller under Section
500	500	321.405(b), Tax Code.
501	501	(d) If the board abolishes the tax or decreases the tax rate
502	502	to zero, a new election to authorize a sales and use tax must be held
503	503	under Section 3945.0602 before the district may subsequently impose
504	504	the tax.
505	505	(e) This section does not apply to a decrease in the sales
506	506	and use tax authorized under Section 3945.0604(c)(2).
507	507	SUBCHAPTER G. HOTEL OCCUPANCY TAX
508	508	Sec. 3945.0701. DEFINITION. In this subchapter, "hotel"
509	509	has the meaning assigned by Section 156.001, Tax Code.
510	510	Sec. 3945.0702. APPLICABILITY OF CERTAIN TAX CODE
511	511	PROVISIONS. (a) For purposes of this subchapter:
512	512	(1) a reference in Subchapter A, Chapter 352, Tax
513	513	Code, to a county is a reference to the district; and
514	514	(2) a reference in Subchapter A, Chapter 352, Tax
515	515	Code, to the commissioners court is a reference to the board.
516	516	(b) Except as inconsistent with this subchapter, Subchapter
517	517	A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized
518	518	by this subchapter, including the collection of the tax, subject to
519	519	the limitations prescribed by Sections 352.002(b) and (c), Tax
520	520	Code.
521	521	Sec. 3945.0703. TAX AUTHORIZED; USE OF REVENUE. The
522	522	district may impose a hotel occupancy tax for any purpose described
523	523	by Section 351.101 or 352.101, Tax Code.
524	524	Sec. 3945.0704. TAX RATE. (a) The amount of the hotel
525	525	occupancy tax may not exceed the lesser of:
526	526	(1) the maximum rate prescribed by Section 352.003(a),
527	527	Tax Code; or
528	528	(2) a rate that, when added to the rates of all hotel
529	529	occupancy taxes imposed by other political subdivisions with
530	530	territory in the district and by this state, does not exceed the sum
531	531	of the rate prescribed by Section 351.0025(b), Tax Code, plus two
532	532	percent.
533	533	(b) The district tax is in addition to a tax imposed by a
534	534	municipality under Chapter 351, Tax Code, or by the county under
535	535	Chapter 352, Tax Code.
536	536	Sec. 3945.0705. INFORMATION. The district may examine and
537	537	receive information related to the imposition of hotel occupancy
538	538	taxes to the same extent as if the district were a county.
539	539	Sec. 3945.0706. USE OF REVENUE. The district may use
540	540	revenue from the hotel occupancy tax for any district purpose that
541	541	is an authorized use of hotel occupancy tax revenue under Chapter
542	542	351 or 352, Tax Code. The district may pledge all or part of the
543	543	revenue to the payment of bonds, notes, or other obligations and
544	544	that pledge of revenue may be in combination with other revenue
545	545	available to the district.
546	546	Sec. 3945.0707. ABOLITION OF TAX. (a) Except as provided
547	547	by Subsection (b), the board may abolish the tax imposed under this
548	548	subchapter.
549	549	(b) The board may not abolish the tax imposed under this
550	550	subchapter if the district has outstanding debt secured by the tax,
551	551	and repayment of the debt would be impaired by the abolition of the
552	552	tax.
553	553	SUBCHAPTER I. DISSOLUTION
554	554	Sec. 3945.0901. DISSOLUTION. (a) The board shall dissolve
555	555	the district on written petition filed with the board by the owners
556	556	of at least two-thirds of the assessed value of the property subject
557	557	to assessment or taxation by the district based on the most recent
558	558	certified county property tax rolls.
559	559	(b) The board by majority vote may dissolve the district at
560	560	any time.
561	561	(c) The district may not be dissolved by its board under
562	562	Subsection (a) or (b) if the district:
563	563	(1) has any outstanding bonded indebtedness until that
564	564	bonded indebtedness has been repaid or defeased in accordance with
565	565	the order or resolution authorizing the issuance of the bonds;
566	566	(2) has a contractual obligation to pay money until
567	567	that obligation has been fully paid in accordance with the
568	568	contract; or
569	569	(3) owns, operates, or maintains public works,
570	570	facilities, or improvements unless the district contracts with
571	571	another person for the ownership, operation, or maintenance of the
572	572	public works, facilities, or improvements.
573	573	(d) Sections 375.261, 375.262, and 375.264, Local
574	574	Government Code, do not apply to the district.
575	575	SECTION 2. The Brazoria County Management District No. 2
576	576	initially includes all the territory contained in the following
577	577	area:
578	578	TRACT 1:
579	579	All that certain 160.92 acres tract of land, being a part of
580	580	that certain called 264.533 Acre Tract containing Lots 10, 11, and
581	581	19 of the Bogart and Taylor Subdivision of the West 1/2 of the
582	582	W.D.C. Hall League, Abstract 69, Brazoria County, Texas, a Plat of
583	583	record in Volume 16, at Pages 518 and 519 of the Deed Records of
584	584	Brazoria County, Texas (B.C.D.R.), and being that 264.533 Acre
585	585	Tract described in a deed from Buffet Inc. to Tehama Communities,
586	586	LLP recorded in Clerk File (C.F.) 2005-069871, said 160.92 acres
587	587	tract of land being more particularly described as follows:
588	588	BEGINNING at a 4 -inch square concrete monument found at the
589	589	Northeast corner of said Lot 10, said concrete monument being the
590	590	same described in that certain deed to Claud B. Hamill recorded in
591	591	Volume 1121, at Page 386 of the B.C.D.R., being also the Northwest
592	592	corner of Lot 9 of said Bogart and Taylor Subdivision;
593	593	THENCE South 03 degrees 02 minutes 53 seconds East, 2,652.55
594	594	feet coincident with the West line of said Claud B. Hamill Tract,
595	595	being also the East line of Lot 10 of said Bogart and Taylor
596	596	Subdivision, point also being the Southeast corner of the
597	597	herein tract;
598	598	THENCE South 86 degrees 57 minutes 14 seconds West, 2,642.69
599	599	feet coincident with the North lines of Lot 18 and 19, being also
600	600	the South line of Lots 10 and 11 of said Bogart and Taylor
601	601	Subdivision to a point for corner, from which a 1/2-inch iron
602	602	rod set for reference bears North 76 degrees 03 minutes 10 seconds
603	603	West, 18.35 feet, and a 3/4 inch iron pipe found for reference bears
604	604	North 01 degrees 24 minutes 37 seconds East, 23.52 feet;
605	605	THENCE North 03 degrees 02 minutes 53 seconds West, 2,652.55
606	606	feet coincident with the West line of said Lot 11 to a 1-1/4 inch
607	607	iron pipe found for corner;
608	608	THENCE North 86 degrees 57 minutes 14 seconds East, 2,642.69
609	609	feet coincident with the North lines of said Lots 10 and 11, along
610	610	the South line of a platted road to the POINT OF BEGINNING,
611	611	containing 160.92 acres of land, more or less.
612	612	TRACT 2:
613	613	A survey of 42.95 Acres out of Lot 9 of the Bogart and Taylor
614	614	subdivision of the West 1/2 of the W.D.C. Hall League, Abstract 69
615	615	according to the Plat recorded in Volume 1, Page 64 of the Map
616	616	Records of Brazoria County, Texas (B.C.M.R), and being more
617	617	particularly described by metes and bounds as follows:
618	618	BEGINNING at a set 1/2 inch iron rod with a cap in the
619	619	Northwest corner of Lot 9 set on the South right-of way line of
620	620	Adams Road / County Road 841, a public road, presently unopened, for
621	621	the Northwest corner of this tract and the POINT OF BEGINNING;
622	622	THENCE North 86 degrees 57 minutes 02 seconds East, along the
623	623	South line of said public road, a distance of 700.55 feet for the
624	624	Northeast corner of this tract;
625	625	THENCE South 03 degrees 00 minutes 50 seconds East, a
626	626	distance of 2,657.47 feet for the Southeast corner of this tract,
627	627	said point being in the South lines of Lot 9;
628	628	THENCE South 86 degrees 57 minutes 14 seconds West, along the
629	629	centerline of Ditch 316-00-00 as recorded in Iowa Colony Drainage
630	630	District No. 5, a distance of 707.48 feet for the Southwest corner
631	631	of this tract;
632	632	THENCE North 02 degrees 51 minutes 52 seconds West, along the
633	633	West lines of Lot 9, same being the East line of that tract of land
634	634	(Lots 10, 11, and 19, Bogart and Taylor) as described by deed
635	635	recorded in B.C.C.F. No. 85030634, a distance of 2,657.44 feet to
636	636	the POINT OF BEGINNING and containing 42.95 acres of land, more or
637	637	less, and being a part of the same property described in the deed
638	638	"Tract C" as described in the Clerk 's File No. 2008-037928 of
639	639	Brazoria County, Texas, to which deed and the record thereof
640	640	reference is here made for all appropriate purposes.
641	641	SECTION 3. (a) The legal notice of the intention to
642	642	introduce this Act, setting forth the general substance of this
643	643	Act, has been published as provided by law, and the notice and a
644	644	copy of this Act have been furnished to all persons, agencies,
645	645	officials, or entities to which they are required to be furnished
646	646	under Section 59, Article XVI, Texas Constitution, and Chapter 313,
647	647	Government Code.
648	648	(b) The governor, one of the required recipients, has
649	649	submitted the notice and Act to the Texas Commission on
650	650	Environmental Quality.
651	651	(c) The Texas Commission on Environmental Quality has filed
652	652	its recommendations relating to this Act with the governor,
653	653	lieutenant governor, and speaker of the house of representatives
654	654	within the required time.
655	655	(d) All requirements of the constitution and laws of this
656	656	state and the rules and procedures of the legislature with respect
657	657	to the notice, introduction, and passage of this Act have been
658	658	fulfilled and accomplished.
659	659	SECTION 4. This Act takes effect immediately if it receives
660	660	a vote of two-thirds of all the members elected to each house, as
661	661	provided by Section 39, Article III, Texas Constitution. If this
662	662	Act does not receive the vote necessary for immediate effect, this
663	663	Act takes effect September 1, 2021.