Texas 2021 - 87th Regular

Texas Senate Bill SB2144 Latest Draft

Bill / Introduced Version Filed 03/19/2021

                            87R10611 MCF-F
 By: Taylor S.B. No. 2144


 A BILL TO BE ENTITLED
 AN ACT
 relating to the creation of the Brazoria County Management District
 No. 2; providing authority to issue bonds; providing authority to
 impose assessments, fees, and taxes.
 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 SECTION 1.  Subtitle C, Title 4, Special District Local Laws
 Code, is amended by adding Chapter 3945 to read as follows:
 CHAPTER 3945. BRAZORIA COUNTY MANAGEMENT DISTRICT NO. 2
 SUBCHAPTER A.  GENERAL PROVISIONS
 Sec. 3945.0101.  DEFINITIONS. In this chapter:
 (1)  "Board" means the district's board of directors.
 (2)  "County" means Brazoria County.
 (3)  "Director" means a board member.
 (4)  "District" means the Brazoria County Management
 District No. 2.
 Sec. 3945.0102.  CREATION AND NATURE OF DISTRICT; IMMUNITY.
 (a) The Brazoria County Management District No. 2 is a special
 district created under Section 59, Article XVI, Texas Constitution.
 (b)  The district is a governmental unit, as provided by
 Section 375.004, Local Government Code.
 (c)  This chapter does not waive any governmental or
 sovereign immunity from suit, liability, or judgment that would
 otherwise apply to the district.
 Sec. 3945.0103.  PURPOSE; DECLARATION OF INTENT. (a) The
 creation of the district is essential to accomplish the purposes of
 Sections 52 and 52-a, Article III, and Section 59, Article XVI,
 Texas Constitution, and other public purposes stated in this
 chapter.
 (b)  By creating the district, the legislature has
 established a program to accomplish the public purposes set out in
 Sections 52 and 52-a, Article III, Texas Constitution.
 (c)  The creation of the district is necessary to promote,
 develop, encourage, and maintain employment, commerce,
 transportation, housing, tourism, recreation, the arts,
 entertainment, economic development, safety, and the public
 welfare in the district.
 (d)  This chapter and the creation of the district may not be
 interpreted to relieve the county or a municipality from providing
 the level of services provided as of the effective date of the Act
 enacting this chapter to the area in the district. The district is
 created to supplement and not to supplant county or municipal
 services provided in the district.
 Sec. 3945.0104.  FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
 (a) All land and other property included in the district will
 benefit from the improvements and services to be provided by the
 district under powers conferred by Sections 52 and 52-a, Article
 III, and Section 59, Article XVI, Texas Constitution, and other
 powers granted under this chapter.
 (b)  The district is created to serve a public use and
 benefit.
 (c)  The creation of the district is in the public interest
 and is essential to further the public purposes of:
 (1)  developing and diversifying the economy of the
 state;
 (2)  eliminating unemployment and underemployment; and
 (3)  developing or expanding transportation and
 commerce.
 (d)  The district will:
 (1)  promote the health, safety, and general welfare of
 residents, employers, potential employees, employees, visitors,
 and consumers in the district, and of the public;
 (2)  provide needed funding for the district to
 preserve, maintain, and enhance the economic health and vitality of
 the district territory as a community and business center;
 (3)  promote the health, safety, welfare, and enjoyment
 of the public by providing pedestrian ways, transit facilities,
 parking facilities, and public art objects, and by landscaping and
 developing certain areas in the district, which are necessary for
 the restoration, preservation, and enhancement of scenic beauty;
 and
 (4)  provide for water, wastewater, drainage, road, and
 recreational facilities for the district.
 (e)  Pedestrian ways along or across a street, whether at
 grade or above or below the surface, and street lighting, street
 landscaping, parking, and street art objects are parts of and
 necessary components of a street and are considered to be a street
 or road improvement.
 (f)  The district will not act as the agent or
 instrumentality of any private interest even though the district
 will benefit many private interests as well as the public.
 Sec. 3945.0105.  INITIAL DISTRICT TERRITORY. (a) The
 district is initially composed of the territory described by
 Section 2 of the Act enacting this chapter.
 (b)  The boundaries and field notes contained in Section 2 of
 the Act enacting this chapter form a closure.  A mistake in the
 field notes or in copying the field notes in the legislative process
 does not affect the district's:
 (1)  organization, existence, or validity;
 (2)  right to issue any type of bonds for the purposes
 for which the district is created or to pay the principal of and
 interest on the bonds;
 (3)  right to impose or collect an assessment or tax; or
 (4)  legality or operation.
 Sec. 3945.0106.  ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
 All or any part of the area of the district is eligible to be
 included in one or more of the following:
 (1)  a tax increment reinvestment zone created under
 Chapter 311, Tax Code;
 (2)  a tax abatement reinvestment zone created under
 Chapter 312, Tax Code;
 (3)  an enterprise zone created under Chapter 2303,
 Government Code; or
 (4)  an industrial district created under Chapter 42,
 Local Government Code.
 Sec. 3945.0107.  APPLICABILITY OF MUNICIPAL MANAGEMENT
 DISTRICTS LAW. Except as otherwise provided by this chapter,
 Chapter 375, Local Government Code, applies to the district.
 Sec. 3945.0108.  CONSTRUCTION OF CHAPTER. This chapter
 shall be liberally construed in conformity with the findings and
 purposes stated in this chapter.
 Sec. 3945.0109.  CONFLICTS OF LAW.  This chapter prevails
 over any provision of general law, including a provision of Chapter
 375, Local Government Code, or Chapter 49, Water Code, that is in
 conflict or inconsistent with this chapter.
 SUBCHAPTER B. BOARD OF DIRECTORS
 Sec. 3945.0201.  GOVERNING BODY; TERMS.  (a)  The district is
 governed by a board of five directors elected or appointed as
 provided by this chapter and Subchapter D, Chapter 49, Water Code.
 (b)  Except as provided by Section 3945.0203, directors
 serve staggered four-year terms.
 Sec. 3945.0202.  COMPENSATION. A director is entitled to
 receive fees of office and reimbursement for actual expenses as
 provided by Section 49.060, Water Code. Sections 375.069 and
 375.070, Local Government Code, do not apply to the board.
 Sec. 3945.0203.  TEMPORARY DIRECTORS. (a) On or after the
 effective date of the Act creating this chapter, the owner or owners
 of a majority of the assessed value of the real property in the
 district according to the most recent certified tax appraisal roll
 for the county may submit a petition to the Texas Commission on
 Environmental Quality requesting that the commission appoint as
 temporary directors the five persons named in the petition.  The
 commission shall appoint as temporary directors the five persons
 named in the petition.
 (b)  The temporary or successor temporary directors shall
 hold an election to elect five permanent directors as provided by
 Section 49.102, Water Code.
 (c)  Temporary directors serve until the earlier of:
 (1)  the date permanent directors are elected under
 Subsection (b); or
 (2)  the fourth anniversary of the effective date of
 the Act creating this chapter.
 (d)  If permanent directors have not been elected under
 Subsection (b) and the terms of the temporary directors have
 expired, successor temporary directors shall be appointed or
 reappointed as provided by Subsection (e) to serve terms that
 expire on the earlier of:
 (1)  the date permanent directors are elected under
 Subsection (b); or
 (2)  the fourth anniversary of the date of the
 appointment or reappointment.
 (e)  If Subsection (d) applies, the owner or owners of a
 majority of the assessed value of the real property in the district
 according to the most recent certified tax appraisal roll for the
 county may submit a petition to the Texas Commission on
 Environmental Quality requesting that the commission appoint as
 successor temporary directors the five persons named in the
 petition.  The commission shall appoint as successor temporary
 directors the five persons named in the petition.
 Sec. 3945.0204.  DISQUALIFICATION OF DIRECTORS.  Section
 49.052, Water Code, applies to the members of the board.
 SUBCHAPTER C.  POWERS AND DUTIES
 Sec. 3945.0301.  GENERAL POWERS AND DUTIES.  The district
 has the powers and duties necessary to accomplish the purposes for
 which the district is created.
 Sec. 3945.0302.  IMPROVEMENT PROJECTS AND SERVICES. (a)
 The district, using any money available to the district for the
 purpose, may provide, design, construct, acquire, improve,
 relocate, operate, maintain, or finance an improvement project or
 service authorized under this chapter or Chapter 375, Local
 Government Code.
 (b)  The district may contract with a governmental or private
 entity to carry out an action under Subsection (a).
 (c)  The implementation of a district project or service is a
 governmental function or service for the purposes of Chapter 791,
 Government Code.
 Sec. 3945.0303.  RECREATIONAL FACILITIES. The district may
 develop or finance recreational facilities as authorized by Chapter
 375, Local Government Code, Sections 52 and 52-a, Article III,
 Texas Constitution, Section 59, Article XVI, Texas Constitution,
 and any other law that applies to the district.
 Sec. 3945.0304.  AUTHORITY FOR ROAD PROJECTS.  Under Section
 52, Article III, Texas Constitution, the district may own, operate,
 maintain, design, acquire, construct, finance, issue bonds, notes,
 or other obligations for, improve, and convey to this state, a
 county, or a municipality for ownership, operation, and maintenance
 macadamized, graveled, or paved roads or improvements, including
 storm drainage, in aid of those roads.
 Sec. 3945.0305.  CONVEYANCE AND APPROVAL OF ROAD PROJECT.
 (a)  The district may convey a road project authorized by Section
 3945.0304 to:
 (1)  a municipality or county that will operate and
 maintain the road if the municipality or county has approved the
 plans and specifications of the road project; or
 (2)  the state if the state will operate and maintain
 the road and the Texas Transportation Commission has approved the
 plans and specifications of the road project.
 (b)  Except as provided by Subsection (c), the district shall
 operate and maintain a road project authorized by Section 3945.0304
 that the district implements and does not convey to a municipality,
 a county, or this state under Subsection (a).
 (c)  The district may agree in writing with a municipality, a
 county, or this state to assign operation and maintenance duties to
 the district, the municipality, the county, or this state in a
 manner other than the manner described in Subsections (a) and (b).
 Sec. 3945.0306.  NONPROFIT CORPORATION.  (a)  The board by
 resolution may authorize the creation of a nonprofit corporation to
 assist and act for the district in implementing a project or
 providing a service authorized by this chapter.
 (b)  The nonprofit corporation:
 (1)  has each power of and is considered to be a local
 government corporation created under Subchapter D, Chapter 431,
 Transportation Code; and
 (2)  may implement any project and provide any service
 authorized by this chapter.
 (c)  The board shall appoint the board of directors of the
 nonprofit corporation. The board of directors of the nonprofit
 corporation shall serve in the same manner as the board of directors
 of a local government corporation created under Subchapter D,
 Chapter 431, Transportation Code, except that a board member is not
 required to reside in the district.
 Sec. 3945.0307.  LAW ENFORCEMENT SERVICES.  Section 49.216,
 Water Code, applies to the district.
 Sec. 3945.0308.  MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
 The district may join and pay dues to a charitable or nonprofit
 organization that performs a service or provides an activity
 consistent with the furtherance of a district purpose.
 Sec. 3945.0309.  ECONOMIC DEVELOPMENT PROGRAMS.  (a)  The
 district may engage in activities that accomplish the economic
 development purposes of the district.
 (b)  The district may establish and provide for the
 administration of one or more programs to promote state or local
 economic development and to stimulate business and commercial
 activity in the district, including programs to:
 (1)  make loans and grants of public money; and
 (2)  provide district personnel and services.
 (c)  The district may create economic development programs
 and exercise the economic development powers provided to
 municipalities by:
 (1)  Chapter 380, Local Government Code; and
 (2)  Subchapter A, Chapter 1509, Government Code.
 Sec. 3945.0310.  STRATEGIC PARTNERSHIP AGREEMENT. The
 district may negotiate and enter into a written strategic
 partnership agreement with a municipality under Section 43.0751,
 Local Government Code.
 Sec. 3945.0311.  REGIONAL PARTICIPATION AGREEMENT.  The
 district may negotiate and enter into a written regional
 participation agreement with a municipality under Section 43.0754,
 Local Government Code.
 Sec. 3945.0312.  PARKING FACILITIES. (a) The district may
 acquire, lease as lessor or lessee, construct, develop, own,
 operate, and maintain parking facilities or a system of parking
 facilities, including lots, garages, parking terminals, or other
 structures or accommodations for parking motor vehicles off the
 streets and related appurtenances.
 (b)  The district's parking facilities serve the public
 purposes of the district and are owned, used, and held for a public
 purpose even if leased or operated by a private entity for a term of
 years.
 (c)  The district's parking facilities are parts of and
 necessary components of a street and are considered to be a street
 or road improvement.
 (d)  The development and operation of the district's parking
 facilities may be considered an economic development program.
 Sec. 3945.0313.  ADDING OR EXCLUDING LAND. (a)  The district
 may add land in the manner provided by Subchapter J, Chapter 49,
 Water Code.
 (b)  The district may exclude land in the manner provided by
 Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local
 Government Code, does not apply to the district.
 (c)  The district may include and exclude land as provided by
 Sections 54.739-54.747, Water Code. A reference in those sections
 to a "tax" means an ad valorem tax for the purposes of this
 subsection.
 (d)  If the district adopts a sales and use tax authorized at
 an election held under Section 3945.0602 and subsequently includes
 new territory in the district under this section, the district:
 (1)  is not required to hold another election to
 approve the imposition of the sales and use tax in the included
 territory; and
 (2)  shall impose the sales and use tax in the included
 territory as provided by Chapter 321, Tax Code.
 (e)  If the district adopts a sales and use tax authorized at
 an election held under Section 3945.0602 and subsequently excludes
 territory in the district under this section, the sales and use tax
 is inapplicable to the excluded territory, as provided by Chapter
 321, Tax Code, but is applicable to the territory remaining in the
 district.
 Sec. 3945.0314.  DISBURSEMENTS AND TRANSFERS OF MONEY. The
 board by resolution shall establish the number of directors'
 signatures and the procedure required for a disbursement or
 transfer of district money.
 Sec. 3945.0315.  AUDIT EXEMPTION. (a) The district may
 elect to complete an annual financial report in lieu of an annual
 audit under Section 375.096(a)(6), Local Government Code, if:
 (1)  the district had no bonds or other long-term (more
 than one year) liabilities outstanding during the fiscal period;
 (2)  the district did not have gross receipts from
 operations, loans, taxes, assessments, or contributions in excess
 of $250,000 during the fiscal period; and
 (3)  the district's cash and temporary investments were
 not in excess of $250,000 during the fiscal period.
 (b)  Each annual financial report prepared in accordance
 with this section must be open to public inspection and accompanied
 by an affidavit signed by a duly authorized representative of the
 district attesting to the accuracy and authenticity of the
 financial report.
 (c)  The annual financial report and affidavit shall be
 substantially similar in form to the annual financial report and
 affidavit forms prescribed by the executive director of the Texas
 Commission on Environmental Quality under Section 49.198, Water
 Code.
 Sec. 3945.0316.  NO EMINENT DOMAIN POWER. The district may
 not exercise the power of eminent domain.
 SUBCHAPTER D. ASSESSMENTS
 Sec. 3945.0401.  PETITION REQUIRED FOR FINANCING SERVICES
 AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
 service or improvement project with assessments under this chapter
 unless a written petition requesting that service or improvement
 has been filed with the board.
 (b)  A petition filed under Subsection (a) must be signed by
 the owners of a majority of the assessed value of real property in
 the district subject to assessment according to the most recent
 certified tax appraisal roll for the county.
 Sec. 3945.0402.  METHOD OF NOTICE FOR HEARING. The district
 may mail the notice required by Section 375.115(c), Local
 Government Code, by certified or first class United States mail.
 The board shall determine the method of notice.
 Sec. 3945.0403.  ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
 The board by resolution may impose and collect an assessment for any
 purpose authorized by this chapter in all or any part of the
 district.
 (b)  An assessment, a reassessment, or an assessment
 resulting from an addition to or correction of the assessment roll
 by the district, penalties and interest on an assessment or
 reassessment, an expense of collection, and reasonable attorney's
 fees incurred by the district:
 (1)  are a first and prior lien against the property
 assessed;
 (2)  are superior to any other lien or claim other than
 a lien or claim for county, school district, or municipal ad valorem
 taxes; and
 (3)  are the personal liability of and a charge against
 the owners of the property even if the owners are not named in the
 assessment proceedings.
 (c)  The lien is effective from the date of the board's
 resolution imposing the assessment until the date the assessment is
 paid. The board may enforce the lien in the same manner that the
 board may enforce an ad valorem tax lien against real property.
 (d)  The board may make a correction to or deletion from the
 assessment roll that does not increase the amount of assessment of
 any parcel of land without providing notice and holding a hearing in
 the manner required for additional assessments.
 SUBCHAPTER E. TAXES AND BONDS
 Sec. 3945.0501.  TAX ELECTION REQUIRED. The district must
 hold an election in the manner provided by Chapter 49, Water Code,
 or, if applicable, Chapter 375, Local Government Code, to obtain
 voter approval before the district may impose an ad valorem tax.
 Sec. 3945.0502.  OPERATION AND MAINTENANCE TAX. (a) If
 authorized by a majority of the district voters voting at an
 election under Section 3945.0501, the district may impose an
 operation and maintenance tax on taxable property in the district
 in the manner provided by Section 49.107, Water Code, for any
 district purpose, including to:
 (1)  maintain and operate the district;
 (2)  construct or acquire improvements; or
 (3)  provide a service.
 (b)  The board shall determine the operation and maintenance
 tax rate. The rate may not exceed the rate approved at the
 election.
 (c)  Section 49.107(h), Water Code, does not apply to the
 district.
 Sec. 3945.0503.  AUTHORITY TO BORROW MONEY AND TO ISSUE
 BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on
 terms determined by the board.
 (b)  The district may, by competitive bid or negotiated sale,
 issue bonds, notes, or other obligations payable wholly or partly
 from ad valorem taxes, assessments, impact fees, revenue, contract
 payments, grants, or other district money, or any combination of
 those sources of money, to pay for any authorized district purpose.
 (c)  The limitation on the outstanding principal amount of
 bonds, notes, or other obligations provided by Section 49.4645,
 Water Code, does not apply to the district.
 Sec. 3945.0504.  BONDS SECURED BY REVENUE OR CONTRACT
 PAYMENTS. The district may issue, without an election, bonds
 secured by:
 (1)  revenue other than ad valorem taxes, including
 contract revenues; or
 (2)  contract payments, provided that the requirements
 of Section 49.108, Water Code, have been met.
 Sec. 3945.0505.  BONDS SECURED BY AD VALOREM TAXES;
 ELECTIONS. (a) If authorized at an election under Section
 3945.0501, the district may issue bonds payable from ad valorem
 taxes.
 (b)  Section 375.243, Local Government Code, does not apply
 to the district.
 (c)  At the time the district issues bonds payable wholly or
 partly from ad valorem taxes, the board shall provide for the annual
 imposition of a continuing direct annual ad valorem tax, without
 limit as to rate or amount, for each year that all or part of the
 bonds are outstanding as required and in the manner provided by
 Sections 54.601 and 54.602, Water Code.
 (d)  All or any part of any facilities or improvements that
 may be acquired by a district by the issuance of its bonds may be
 submitted as a single proposition or as several propositions to be
 voted on at the election.
 Sec. 3945.0506.  CONSENT OF MUNICIPALITY REQUIRED. (a) The
 board may not issue bonds until each municipality in whose
 corporate limits or extraterritorial jurisdiction the district is
 located has consented by ordinance or resolution to the creation of
 the district and to the inclusion of land in the district.
 (b)  This section applies only to the district's first
 issuance of bonds payable from ad valorem taxes.
 SUBCHAPTER F. SALES AND USE TAX
 Sec. 3945.0601.  APPLICABILITY OF CERTAIN TAX CODE
 PROVISIONS. (a)  Chapter 321, Tax Code, governs the imposition,
 computation, administration, enforcement, and collection of the
 sales and use tax authorized by this subchapter except to the extent
 Chapter 321, Tax Code, is inconsistent with this chapter.
 (b)  A reference in Chapter 321, Tax Code, to a municipality
 or the governing body of a municipality is a reference to the
 district or the board, respectively.
 Sec. 3945.0602.  ELECTION; ADOPTION OF TAX. (a) The
 district may adopt a sales and use tax if authorized by a majority
 of the voters of the district voting at an election held for that
 purpose.
 (b)  The board by order may call an election to authorize the
 adoption of the sales and use tax. The election may be held on any
 uniform election date and in conjunction with any other district
 election.
 (c)  The ballot shall be printed to provide for voting for or
 against the proposition: "Authorization of a sales and use tax in
 the Brazoria County Management District No. 2 at a rate not to
 exceed ____ percent" (insert rate of one or more increments of
 one-eighth of one percent).
 Sec. 3945.0603.  SALES AND USE TAX RATE. (a) On or after the
 date the results are declared of an election held under Section
 3945.0602, at which the voters approved imposition of the tax
 authorized by this subchapter, the board shall determine and adopt
 by resolution or order the initial rate of the tax, which must be in
 one or more increments of one-eighth of one percent.
 (b)  After the election held under Section 3945.0602, the
 board may increase or decrease the rate of the tax by one or more
 increments of one-eighth of one percent.
 (c)  The initial rate of the tax or any rate resulting from
 subsequent increases or decreases may not exceed the lesser of:
 (1)  the maximum rate authorized by the district voters
 at the election held under Section 3945.0602; or
 (2)  a rate that, when added to the rates of all sales
 and use taxes imposed by other political subdivisions with
 territory in the district, would result in the maximum combined
 rate prescribed by Section 321.101(f), Tax Code, at any location in
 the district.
 Sec. 3945.0604.  TAX AFTER MUNICIPAL ANNEXATION. (a)  This
 section applies to the district after a municipality annexes part
 of the territory in the district and imposes the municipality's
 sales and use tax in the annexed territory.
 (b)  If at the time of annexation the district has
 outstanding debt or other obligations payable wholly or partly from
 district sales and use tax revenue, Section 321.102(g), Tax Code,
 applies to the district.
 (c)  If at the time of annexation the district does not have
 outstanding debt or other obligations payable wholly or partly from
 district sales and use tax revenue, the district may:
 (1)  exclude the annexed territory from the district,
 if the district has no outstanding debt or other obligations
 payable from any source; or
 (2)  reduce the sales and use tax in the annexed
 territory by resolution or order of the board to a rate that, when
 added to the sales and use tax rate imposed by the municipality in
 the annexed territory, is equal to the sales and use tax rate
 imposed by the district in the district territory that was not
 annexed by the municipality.
 Sec. 3945.0605.  NOTIFICATION OF RATE CHANGE.  The board
 shall notify the comptroller of any changes made to the tax rate
 under this subchapter in the same manner the municipal secretary
 provides notice to the comptroller under Section 321.405(b), Tax
 Code.
 Sec. 3945.0606.  USE OF REVENUE. Revenue from the sales and
 use tax imposed under this subchapter is for the use and benefit of
 the district and may be used for any district purpose. The district
 may pledge all or part of the revenue to the payment of bonds,
 notes, or other obligations, and that pledge of revenue may be in
 combination with other revenue, including tax revenue, available to
 the district.
 Sec. 3945.0607.  ABOLITION OF TAX. (a)  Except as provided
 by Subsection (b), the board may abolish the tax imposed under this
 subchapter without an election.
 (b)  The board may not abolish the tax imposed under this
 subchapter if the district has outstanding debt secured by the tax,
 and repayment of the debt would be impaired by the abolition of the
 tax.
 (c)  If the board abolishes the tax, the board shall notify
 the comptroller of that action in the same manner the municipal
 secretary provides notice to the comptroller under Section
 321.405(b), Tax Code.
 (d)  If the board abolishes the tax or decreases the tax rate
 to zero, a new election to authorize a sales and use tax must be held
 under Section 3945.0602 before the district may subsequently impose
 the tax.
 (e)  This section does not apply to a decrease in the sales
 and use tax authorized under Section 3945.0604(c)(2).
 SUBCHAPTER G. HOTEL OCCUPANCY TAX
 Sec. 3945.0701.  DEFINITION. In this subchapter, "hotel"
 has the meaning assigned by Section 156.001, Tax Code.
 Sec. 3945.0702.  APPLICABILITY OF CERTAIN TAX CODE
 PROVISIONS.  (a)  For purposes of this subchapter:
 (1)  a reference in Subchapter A, Chapter 352, Tax
 Code, to a county is a reference to the district; and
 (2)  a reference in Subchapter A, Chapter 352, Tax
 Code, to the commissioners court is a reference to the board.
 (b)  Except as inconsistent with this subchapter, Subchapter
 A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized
 by this subchapter, including the collection of the tax, subject to
 the limitations prescribed by Sections 352.002(b) and (c), Tax
 Code.
 Sec. 3945.0703.  TAX AUTHORIZED; USE OF REVENUE.  The
 district may impose a hotel occupancy tax for any purpose described
 by Section 351.101 or 352.101, Tax Code.
 Sec. 3945.0704.  TAX RATE.  (a)  The amount of the hotel
 occupancy tax may not exceed the lesser of:
 (1)  the maximum rate prescribed by Section 352.003(a),
 Tax Code; or
 (2)  a rate that, when added to the rates of all hotel
 occupancy taxes imposed by other political subdivisions with
 territory in the district and by this state, does not exceed the sum
 of the rate prescribed by Section 351.0025(b), Tax Code, plus two
 percent.
 (b)  The district tax is in addition to a tax imposed by a
 municipality under Chapter 351, Tax Code, or by the county under
 Chapter 352, Tax Code.
 Sec. 3945.0705.  INFORMATION.  The district may examine and
 receive information related to the imposition of hotel occupancy
 taxes to the same extent as if the district were a county.
 Sec. 3945.0706.  USE OF REVENUE.  The district may use
 revenue from the hotel occupancy tax for any district purpose that
 is an authorized use of hotel occupancy tax revenue under Chapter
 351 or 352, Tax Code.  The district may pledge all or part of the
 revenue to the payment of bonds, notes, or other obligations and
 that pledge of revenue may be in combination with other revenue
 available to the district.
 Sec. 3945.0707.  ABOLITION OF TAX. (a)  Except as provided
 by Subsection (b), the board may abolish the tax imposed under this
 subchapter.
 (b)  The board may not abolish the tax imposed under this
 subchapter if the district has outstanding debt secured by the tax,
 and repayment of the debt would be impaired by the abolition of the
 tax.
 SUBCHAPTER I. DISSOLUTION
 Sec. 3945.0901.  DISSOLUTION. (a) The board shall dissolve
 the district on written petition filed with the board by the owners
 of at least two-thirds of the assessed value of the property subject
 to assessment or taxation by the district based on the most recent
 certified county property tax rolls.
 (b)  The board by majority vote may dissolve the district at
 any time.
 (c)  The district may not be dissolved by its board under
 Subsection (a) or (b) if the district:
 (1)  has any outstanding bonded indebtedness until that
 bonded indebtedness has been repaid or defeased in accordance with
 the order or resolution authorizing the issuance of the bonds;
 (2)  has a contractual obligation to pay money until
 that obligation has been fully paid in accordance with the
 contract; or
 (3)  owns, operates, or maintains public works,
 facilities, or improvements unless the district contracts with
 another person for the ownership, operation, or maintenance of the
 public works, facilities, or improvements.
 (d)  Sections 375.261, 375.262, and 375.264, Local
 Government Code, do not apply to the district.
 SECTION 2.  The Brazoria County Management District No. 2
 initially includes all the territory contained in the following
 area:
 TRACT 1:
 All that certain 160.92 acres tract of land, being a part of
 that certain called 264.533 Acre Tract containing Lots 10, 11, and
 19 of the Bogart and Taylor Subdivision of the West 1/2 of the
 W.D.C. Hall League, Abstract 69, Brazoria County, Texas, a Plat of
 record in Volume 16, at Pages 518 and 519 of the Deed Records of
 Brazoria County, Texas (B.C.D.R.), and being that 264.533 Acre
 Tract described in a deed from Buffet Inc. to Tehama Communities,
 LLP recorded in Clerk File (C.F.) 2005-069871, said 160.92 acres
 tract of land being more particularly described as follows:
 BEGINNING at a 4 -inch square concrete monument found at the
 Northeast corner of said Lot 10, said concrete monument being the
 same described in that certain deed to Claud B. Hamill recorded in
 Volume 1121, at Page 386 of the B.C.D.R., being also the Northwest
 corner of Lot 9 of said Bogart and Taylor Subdivision;
 THENCE South 03 degrees 02 minutes 53 seconds East, 2,652.55
 feet coincident with the West line of said Claud B. Hamill Tract,
 being also the East line of Lot 10 of said Bogart and Taylor
 Subdivision, point also being the Southeast corner of the
 herein tract;
 THENCE South 86 degrees 57 minutes 14 seconds West, 2,642.69
 feet coincident with the North lines of Lot 18 and 19, being also
 the South line of Lots 10 and 11 of said Bogart and Taylor
 Subdivision to a point for corner, from which a 1/2-inch iron
 rod set for reference bears North 76 degrees 03 minutes 10 seconds
 West, 18.35 feet, and a 3/4 inch iron pipe found for reference bears
 North 01 degrees 24 minutes 37 seconds East, 23.52 feet;
 THENCE North 03 degrees 02 minutes 53 seconds West, 2,652.55
 feet coincident with the West line of said Lot 11 to a 1-1/4 inch
 iron pipe found for corner;
 THENCE North 86 degrees 57 minutes 14 seconds East, 2,642.69
 feet coincident with the North lines of said Lots 10 and 11, along
 the South line of a platted road to the POINT OF BEGINNING,
 containing 160.92 acres of land, more or less.
 TRACT 2:
 A survey of 42.95 Acres out of Lot 9 of the Bogart and Taylor
 subdivision of the West 1/2 of the W.D.C. Hall League, Abstract 69
 according to the Plat recorded in Volume 1, Page 64 of the Map
 Records of Brazoria County, Texas (B.C.M.R), and being more
 particularly described by metes and bounds as follows:
 BEGINNING at a set 1/2 inch iron rod with a cap in the
 Northwest corner of Lot 9 set on the South right-of way line of
 Adams Road / County Road 841, a public road, presently unopened, for
 the Northwest corner of this tract and the POINT OF BEGINNING;
 THENCE North 86 degrees 57 minutes 02 seconds East, along the
 South line of said public road, a distance of 700.55 feet for the
 Northeast corner of this tract;
 THENCE South 03 degrees 00 minutes 50 seconds East, a
 distance of 2,657.47 feet for the Southeast corner of this tract,
 said point being in the South lines of Lot 9;
 THENCE South 86 degrees 57 minutes 14 seconds West, along the
 centerline of Ditch 316-00-00 as recorded in Iowa Colony Drainage
 District No. 5, a distance of 707.48 feet for the Southwest corner
 of this tract;
 THENCE North 02 degrees 51 minutes 52 seconds West, along the
 West lines of Lot 9, same being the East line of that tract of land
 (Lots 10, 11, and 19, Bogart and Taylor) as described by deed
 recorded in B.C.C.F. No. 85030634, a distance of 2,657.44 feet to
 the POINT OF BEGINNING and containing 42.95 acres of land, more or
 less, and being a part of the same property described in the deed
 "Tract C" as described in the Clerk 's File No. 2008-037928 of
 Brazoria County, Texas, to which deed and the record thereof
 reference is here made for all appropriate purposes.
 SECTION 3.  (a) The legal notice of the intention to
 introduce this Act, setting forth the general substance of this
 Act, has been published as provided by law, and the notice and a
 copy of this Act have been furnished to all persons, agencies,
 officials, or entities to which they are required to be furnished
 under Section 59, Article XVI, Texas Constitution, and Chapter 313,
 Government Code.
 (b)  The governor, one of the required recipients, has
 submitted the notice and Act to the Texas Commission on
 Environmental Quality.
 (c)  The Texas Commission on Environmental Quality has filed
 its recommendations relating to this Act with the governor,
 lieutenant governor, and speaker of the house of representatives
 within the required time.
 (d)  All requirements of the constitution and laws of this
 state and the rules and procedures of the legislature with respect
 to the notice, introduction, and passage of this Act have been
 fulfilled and accomplished.
 SECTION 4.  This Act takes effect immediately if it receives
 a vote of two-thirds of all the members elected to each house, as
 provided by Section 39, Article III, Texas Constitution. If this
 Act does not receive the vote necessary for immediate effect, this
 Act takes effect September 1, 2021.