1 | 1 | | By: Bucy, Wilson, Harris of Williamson H.B. No. 5359 |
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2 | 2 | | |
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3 | 3 | | |
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4 | 4 | | A BILL TO BE ENTITLED |
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5 | 5 | | AN ACT |
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6 | 6 | | relating to the creation of the Williamson County Development |
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7 | 7 | | District No. 1; providing authority to issue bonds; providing |
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8 | 8 | | authority to impose assessments, fees, and taxes. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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11 | 11 | | Code, is amended by adding Chapter 4006 to read as follows: |
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12 | 12 | | CHAPTER 4006. WILLIAMSON COUNTY DEVELOPMENT DISTRICT NO. 1 |
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13 | 13 | | SUBCHAPTER A. GENERAL PROVISIONS |
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14 | 14 | | Sec. 4006.0101. DEFINITIONS. In this chapter: |
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15 | 15 | | (1) "Board" means the district's board of directors. |
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16 | 16 | | (2) "County" means Williamson County. |
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17 | 17 | | (3) "Director" means a board member. |
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18 | 18 | | (4) "District" means the Williamson County |
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19 | 19 | | Development District No. 1. |
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20 | 20 | | Sec. 4006.0102. NATURE OF DISTRICT. The Williamson County |
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21 | 21 | | Development District No. 1 is a special district created under |
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22 | 22 | | Section 52, Article III, Texas Constitution, and has all the |
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23 | 23 | | rights, powers, privileges, authority, functions, and duties |
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24 | 24 | | provided by Chapter 383, Local Government Code. |
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25 | 25 | | Sec. 4006.0103. PURPOSE; DECLARATION OF INTENT. (a) The |
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26 | 26 | | creation of the district is essential to accomplish the purposes of |
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27 | 27 | | Sections 52 and 52-a, Article III, Texas Constitution, and other |
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28 | 28 | | public purposes stated in this chapter and Chapter 383, Local |
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29 | 29 | | Government Code. |
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30 | 30 | | (b) The district will serve the public purpose of developing |
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31 | 31 | | and diversifying the economy of the state and the district by |
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32 | 32 | | providing for the development of projects to attract visitors and |
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33 | 33 | | tourists and increase employment in the manner provided by Chapter |
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34 | 34 | | 383, Local Government Code. |
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35 | 35 | | (c) By creating the district and in authorizing the county |
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36 | 36 | | and other political subdivisions to contract with the district, the |
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37 | 37 | | legislature has established a program to accomplish the public |
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38 | 38 | | purposes set out in Section 52-a, Article III, Texas Constitution. |
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39 | 39 | | (d) The creation of the district is necessary to promote, |
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40 | 40 | | develop, encourage, and maintain employment, commerce, |
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41 | 41 | | transportation, housing, tourism, recreation, the arts, |
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42 | 42 | | entertainment, economic development, safety, and the public |
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43 | 43 | | welfare in the district. |
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44 | 44 | | Sec. 4006.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. |
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45 | 45 | | (a) All land and other property included in the district will |
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46 | 46 | | benefit from the improvements and services to be provided by the |
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47 | 47 | | district under powers conferred by this chapter. |
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48 | 48 | | (b) The district is created to serve a public use and |
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49 | 49 | | benefit. |
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50 | 50 | | (c) The creation of the district is in the public interest |
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51 | 51 | | and is essential to further the public purposes of: |
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52 | 52 | | (1) developing and diversifying the economy of the |
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53 | 53 | | state; |
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54 | 54 | | (2) eliminating unemployment and underemployment; and |
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55 | 55 | | (3) developing or expanding transportation and |
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56 | 56 | | commerce. |
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57 | 57 | | (d) The district will: |
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58 | 58 | | (1) promote the health, safety, and general welfare of |
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59 | 59 | | residents, employers, potential employees, employees, visitors, |
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60 | 60 | | and consumers in the district, and of the public; |
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61 | 61 | | (2) provide needed funding for the district to |
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62 | 62 | | preserve, maintain, and enhance the economic health and vitality of |
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63 | 63 | | the district territory as a community and business center; |
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64 | 64 | | (3) promote the health, safety, welfare, and enjoyment |
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65 | 65 | | of the public by providing pedestrian ways and by landscaping and |
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66 | 66 | | developing certain areas in the district, which are necessary for |
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67 | 67 | | the restoration, preservation, and enhancement of scenic beauty; |
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68 | 68 | | and |
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69 | 69 | | (4) provide for water, wastewater, drainage, and road |
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70 | 70 | | facilities for the district authorized by Section 52, Article III, |
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71 | 71 | | Texas Constitution. |
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72 | 72 | | (e) The district will not act as the agent or |
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73 | 73 | | instrumentality of any private interest even though the district |
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74 | 74 | | will benefit many private interests as well as the public. |
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75 | 75 | | Sec. 4006.0105. INITIAL DISTRICT TERRITORY. (a) The |
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76 | 76 | | district is initially composed of the territory described by |
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77 | 77 | | Section 2 of the Act enacting this chapter. |
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78 | 78 | | (b) The boundaries and field notes contained in Section 2 of |
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79 | 79 | | the Act enacting this chapter form a closure. A mistake in the |
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80 | 80 | | field notes or in copying the field notes in the legislative process |
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81 | 81 | | does not affect the district's: |
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82 | 82 | | (1) organization, existence, or validity; |
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83 | 83 | | (2) right to issue any type of revenue bond for the |
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84 | 84 | | purposes for which the district is created or to pay the principal |
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85 | 85 | | of and interest on the bonds; |
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86 | 86 | | (3) right to impose or collect an assessment; or |
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87 | 87 | | (4) legality or operation. |
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88 | 88 | | Sec. 4006.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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89 | 89 | | All or any part of the area of the district is eligible to be |
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90 | 90 | | included in: |
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91 | 91 | | (1) a tax increment reinvestment zone created under |
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92 | 92 | | Chapter 311, Tax Code; |
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93 | 93 | | (2) a tax abatement reinvestment zone created under |
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94 | 94 | | Chapter 312, Tax Code; or |
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95 | 95 | | (3) an enterprise zone created under Chapter 2303, |
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96 | 96 | | Government Code. |
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97 | 97 | | Sec. 4006.0107. CONSTRUCTION OF CHAPTER. This chapter |
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98 | 98 | | shall be liberally construed in conformity with the findings and |
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99 | 99 | | purposes stated in this chapter. |
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100 | 100 | | SUBCHAPTER B. BOARD OF DIRECTORS |
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101 | 101 | | Sec. 4006.0201. GOVERNING BODY; TERMS. (a) Except in the |
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102 | 102 | | case of a conflict with this subchapter, Subchapter C, Chapter 383, |
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103 | 103 | | Local Government Code, applies to the district. |
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104 | 104 | | (b) The district is governed by a board of five directors |
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105 | 105 | | who serve staggered terms of four years with two or three directors' |
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106 | 106 | | terms expiring June 1 of each odd-numbered year. |
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107 | 107 | | Sec. 4006.0202. QUALIFICATIONS OF DIRECTOR. To be |
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108 | 108 | | qualified to serve as a director, a person must be: |
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109 | 109 | | (1) at least 21 years old; |
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110 | 110 | | (2) a resident of this state; and |
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111 | 111 | | (3) either: |
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112 | 112 | | (A) an owner of property in the district; or |
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113 | 113 | | (B) a qualified voter of the county. |
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114 | 114 | | Sec. 4006.0203. RECOMMENDATIONS FOR SUCCEEDING DIRECTORS. |
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115 | 115 | | (a) Before the expiration of a director's term or upon a vacancy, |
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116 | 116 | | the board shall submit to the commissioners court of the county the |
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117 | 117 | | name of a candidate to serve as a director. |
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118 | 118 | | (b) If the commissioners court determines that the |
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119 | 119 | | candidate is qualified under Section 4006.0202, the court shall |
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120 | 120 | | approve the candidate to serve on the board. If the commissioners |
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121 | 121 | | court determines that the candidate is not qualified under Section |
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122 | 122 | | 4006.0202, the board shall submit an alternate candidate on the |
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123 | 123 | | request of the commissioners court. |
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124 | 124 | | Sec. 4006.0204. QUORUM. For purposes of determining the |
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125 | 125 | | requirements for a quorum of the board, the following are not |
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126 | 126 | | counted: |
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127 | 127 | | (1) a board position vacant for any reason, including |
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128 | 128 | | death, resignation, or disqualification; or |
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129 | 129 | | (2) a director who is abstaining from participation in |
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130 | 130 | | a vote because of a conflict of interest. |
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131 | 131 | | Sec. 4006.0205. COMPENSATION. A director is entitled to |
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132 | 132 | | receive fees of office and reimbursement for actual expenses in the |
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133 | 133 | | manner provided by Section 49.060, Water Code. Sections 375.069 |
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134 | 134 | | and 375.070, Local Government Code, do not apply to the board. |
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135 | 135 | | Sec. 4006.0206. INITIAL DIRECTORS; DISSOLUTION. (a) On or |
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136 | 136 | | after the effective date of the Act enacting this chapter, the owner |
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137 | 137 | | or owners of a majority of the assessed value of the real property |
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138 | 138 | | in the district may submit a petition to the commissioners court of |
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139 | 139 | | the county requesting that the commissioners court appoint as |
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140 | 140 | | initial directors five persons named in the petition. The |
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141 | 141 | | commissioners court shall appoint as initial directors the persons |
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142 | 142 | | named in the petition. |
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143 | 143 | | (b) The initial directors shall determine by lot which three |
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144 | 144 | | positions expire June 1, 2025, and which two positions expire June |
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145 | 145 | | 1, 2027. |
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146 | 146 | | (c) The district is considered to have been dissolved on |
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147 | 147 | | September 1, 2025, if initial directors are not appointed before |
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148 | 148 | | that date. |
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149 | 149 | | SUBCHAPTER C. POWERS AND DUTIES |
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150 | 150 | | Sec. 4006.0301. GENERAL POWERS AND DUTIES. The district |
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151 | 151 | | has the powers and duties necessary to accomplish the purposes for |
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152 | 152 | | which the district is created, including the rights, powers, |
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153 | 153 | | privileges, authority, functions, and duties provided by Chapter |
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154 | 154 | | 383, Local Government Code, to county development districts. |
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155 | 155 | | Sec. 4006.0302. SPECIFIC POWERS AND DUTIES. The district's |
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156 | 156 | | rights, powers, privileges, authority, functions, and duties |
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157 | 157 | | include: |
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158 | 158 | | (1) utilizing funds, whether the funds are derived |
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159 | 159 | | from sales and use taxes, hotel occupancy taxes, assessments, |
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160 | 160 | | revenues from a project, or any other source, for payment of |
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161 | 161 | | projects or services in the manner authorized by Section 375.181, |
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162 | 162 | | Local Government Code, and Chapter 383, Local Government Code; |
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163 | 163 | | (2) entering into obligations, including lease |
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164 | 164 | | purchase agreements, certificates of participation in lease |
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165 | 165 | | purchase agreements, revenue bonds and notes, and other |
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166 | 166 | | interest-bearing obligations, in the manner specified in Sections |
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167 | 167 | | 375.201-375.205, Local Government Code; |
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168 | 168 | | (3) exercising the rights, powers, and authority given |
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169 | 169 | | to a development corporation under Chapter 505, Local Government |
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170 | 170 | | Code, including the power to own, operate, acquire, construct, |
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171 | 171 | | lease, improve, or maintain a project described by that chapter; |
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172 | 172 | | (4) providing for public improvements described by |
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173 | 173 | | Section 372.003(b), Local Government Code; and |
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174 | 174 | | (5) exercising all of the rights, powers, and |
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175 | 175 | | authority granted to the district by this chapter, and all of the |
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176 | 176 | | rights, powers, and authority granted to the district by Chapter |
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177 | 177 | | 383, Local Government Code, to finance, construct, or otherwise |
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178 | 178 | | acquire public improvements in the district, including the costs of |
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179 | 179 | | issuance of the obligations of the district. |
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180 | 180 | | Sec. 4006.0303. AGREEMENTS; GRANTS. (a) The district may |
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181 | 181 | | make an agreement with or accept a gift, grant, or loan from any |
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182 | 182 | | person. |
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183 | 183 | | (b) The implementation of a project is a governmental |
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184 | 184 | | function or service for the purposes of Chapter 791, Government |
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185 | 185 | | Code. |
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186 | 186 | | Sec. 4006.0304. LAW ENFORCEMENT SERVICES. To protect the |
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187 | 187 | | public interest, the district may contract with a qualified party, |
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188 | 188 | | including the county or a municipality, to provide law enforcement |
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189 | 189 | | services in the district for a fee. |
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190 | 190 | | Sec. 4006.0305. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. |
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191 | 191 | | The district may join and pay dues to a charitable or nonprofit |
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192 | 192 | | organization that performs a service or provides an activity |
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193 | 193 | | consistent with the furtherance of a district purpose. |
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194 | 194 | | Sec. 4006.0306. ECONOMIC DEVELOPMENT PROGRAMS. (a) The |
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195 | 195 | | district may engage in activities that accomplish the economic |
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196 | 196 | | development purposes of the district. |
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197 | 197 | | (b) The district may establish and provide for the |
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198 | 198 | | administration of one or more programs to promote state or local |
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199 | 199 | | economic development and to stimulate business and commercial |
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200 | 200 | | activity in the district, including programs to: |
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201 | 201 | | (1) make loans and grants of public money; and |
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202 | 202 | | (2) provide district personnel and services. |
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203 | 203 | | (c) The district may create economic development programs |
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204 | 204 | | and exercise the economic development powers provided to |
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205 | 205 | | municipalities by Chapter 380, Local Government Code. |
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206 | 206 | | Sec. 4006.0307. STRATEGIC PARTNERSHIP AGREEMENT. The |
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207 | 207 | | district may negotiate and enter into a written strategic |
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208 | 208 | | partnership agreement with a municipality under Section 43.0751, |
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209 | 209 | | Local Government Code. |
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210 | 210 | | Sec. 4006.0308. ROAD STANDARDS AND REQUIREMENTS. (a) A |
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211 | 211 | | road project must meet all applicable construction standards, |
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212 | 212 | | subdivision requirements, and regulations of the county in which |
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213 | 213 | | the road project is located. |
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214 | 214 | | (b) If the state will maintain and operate the road, the |
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215 | 215 | | Texas Transportation Commission must approve the plans and |
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216 | 216 | | specifications of the road project. |
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217 | 217 | | Sec. 4006.0309. NO AD VALOREM TAX. The district may not |
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218 | 218 | | impose an ad valorem tax. |
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219 | 219 | | Sec. 4006.0310. NO EMINENT DOMAIN. The district may not |
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220 | 220 | | exercise the power of eminent domain. |
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221 | 221 | | SUBCHAPTER D. PUBLIC PARKING FACILITIES |
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222 | 222 | | Sec. 4006.0401. PARKING FACILITIES AUTHORIZED; OPERATION |
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223 | 223 | | BY PRIVATE ENTITY. (a) The district may acquire, lease as lessor |
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224 | 224 | | or lessee, construct, develop, own, operate, and maintain parking |
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225 | 225 | | facilities or a system of parking facilities, including: |
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226 | 226 | | (1) lots, garages, parking terminals, or other |
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227 | 227 | | structures or accommodations for parking motor vehicles off the |
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228 | 228 | | streets; and |
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229 | 229 | | (2) equipment, entrances, exits, fencing, and other |
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230 | 230 | | accessories necessary for safety and convenience in parking |
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231 | 231 | | vehicles. |
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232 | 232 | | (b) A parking facility of the district may be leased to or |
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233 | 233 | | operated for the district by an entity other than the district. |
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234 | 234 | | (c) The district's parking facilities are a program |
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235 | 235 | | authorized by the legislature under Section 52-a, Article III, |
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236 | 236 | | Texas Constitution. |
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237 | 237 | | (d) The district's parking facilities serve the public |
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238 | 238 | | purposes of the district and are owned, used, and held for a public |
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239 | 239 | | purpose even if leased or operated by a private entity for a term of |
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240 | 240 | | years. |
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241 | 241 | | Sec. 4006.0402. RULES. The district may adopt rules |
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242 | 242 | | governing the district's parking facilities. |
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243 | 243 | | Sec. 4006.0403. FINANCING OF PARKING FACILITIES. (a) The |
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244 | 244 | | district may use any of its resources, including revenue, |
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245 | 245 | | assessments, sales and use taxes, hotel occupancy taxes, or grant |
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246 | 246 | | or contract proceeds, to pay the cost of acquiring or operating |
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247 | 247 | | parking facilities. |
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248 | 248 | | (b) The district may: |
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249 | 249 | | (1) set, charge, impose, and collect fees, charges, or |
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250 | 250 | | tolls for the use of the parking facilities; and |
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251 | 251 | | (2) issue revenue bonds or notes to finance the cost of |
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252 | 252 | | the parking facilities. |
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253 | 253 | | SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS |
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254 | 254 | | Sec. 4006.0501. DISBURSEMENTS AND TRANSFERS OF MONEY. The |
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255 | 255 | | board by resolution shall establish the number of director's |
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256 | 256 | | signatures and the procedure required for a disbursement or |
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257 | 257 | | transfer of the district's money. |
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258 | 258 | | Sec. 4006.0502. MONEY USED FOR IMPROVEMENTS OR SERVICES. |
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259 | 259 | | The district may acquire, construct, finance, operate, or maintain |
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260 | 260 | | an improvement or service authorized under this chapter or Chapter |
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261 | 261 | | 383, Local Government Code, using any money available to the |
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262 | 262 | | district for that purpose. |
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263 | 263 | | Sec. 4006.0503. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) |
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264 | 264 | | The board may impose and collect assessments in the manner |
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265 | 265 | | specified by Subchapter F, Chapter 375, Local Government Code, and |
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266 | 266 | | this section for any purpose authorized by this chapter in all or |
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267 | 267 | | any part of the district. |
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268 | 268 | | (b) An assessment, a reassessment, or an assessment |
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269 | 269 | | resulting from an addition to or correction of the assessment roll |
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270 | 270 | | by the district, penalties and interest on an assessment or |
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271 | 271 | | reassessment, an expense of collection, and reasonable attorney's |
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272 | 272 | | fees incurred by the district: |
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273 | 273 | | (1) are a first and prior lien against the property |
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274 | 274 | | assessed; |
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275 | 275 | | (2) are superior to any other lien or claim other than |
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276 | 276 | | a lien or claim for county, school district, or municipal ad valorem |
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277 | 277 | | taxes; and |
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278 | 278 | | (3) are the personal liability of and a charge against |
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279 | 279 | | the owners of the property even if the owners are not named in the |
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280 | 280 | | assessment proceedings. |
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281 | 281 | | (c) The lien is effective from the date of the board's |
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282 | 282 | | resolution imposing the assessment until the date the assessment is |
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283 | 283 | | paid. The board may enforce the lien in the same manner that a |
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284 | 284 | | taxing unit, as that term is defined by Section 1.04, Tax Code, may |
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285 | 285 | | enforce an ad valorem tax lien against real property. |
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286 | 286 | | (d) The board may make a correction to or deletion from the |
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287 | 287 | | assessment roll that does not increase the amount of assessment of |
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288 | 288 | | any parcel of land without providing notice and holding a hearing in |
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289 | 289 | | the manner required for additional assessments. |
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290 | 290 | | Sec. 4006.0504. UTILITY PROPERTY EXEMPT FROM ASSESSMENTS. |
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291 | 291 | | The district may not impose an assessment on the property, |
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292 | 292 | | including the equipment, rights-of-way, facilities, or |
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293 | 293 | | improvements, of: |
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294 | 294 | | (1) an electric utility or a power generation company |
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295 | 295 | | as defined by Section 31.002, Utilities Code; |
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296 | 296 | | (2) a gas utility as defined by Section 101.003 or |
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297 | 297 | | 121.001, Utilities Code; |
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298 | 298 | | (3) a telecommunications provider as defined by |
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299 | 299 | | Section 51.002, Utilities Code; or |
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300 | 300 | | (4) a person who provides to the public cable |
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301 | 301 | | television or advanced telecommunications services. |
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302 | 302 | | Sec. 4006.0505. AUTHORITY TO BORROW MONEY AND TO ISSUE |
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303 | 303 | | BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on |
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304 | 304 | | terms determined by the board. Section 375.205, Local Government |
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305 | 305 | | Code, does not apply to a loan, line of credit, or other borrowing |
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306 | 306 | | from a bank or financial institution secured by revenue. |
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307 | 307 | | (b) The district may, without an election, issue revenue |
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308 | 308 | | bonds, notes, or other obligations payable wholly or partly from |
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309 | 309 | | sales and use taxes, hotel occupancy taxes, assessments, revenue, |
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310 | 310 | | contract payments, grants, or other district money, or any |
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311 | 311 | | combination of those sources of money, to pay for any authorized |
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312 | 312 | | district purpose. |
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313 | 313 | | Sec. 4006.0506. CONSENT OF MUNICIPALITY NOT REQUIRED. The |
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314 | 314 | | board is not required to obtain consent to the creation of the |
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315 | 315 | | district or to the inclusion of land in the district from any |
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316 | 316 | | municipality in whose corporate limits or extraterritorial |
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317 | 317 | | jurisdiction the district is located before the board issues bonds. |
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318 | 318 | | SUBCHAPTER F. SALES AND USE TAX |
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319 | 319 | | Sec. 4006.0601. MEANINGS OF WORDS AND PHRASES. A word or |
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320 | 320 | | phrase used in this subchapter that is defined by Chapters 151 and |
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321 | 321 | | 321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax |
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322 | 322 | | Code. |
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323 | 323 | | Sec. 4006.0602. APPLICABILITY OF CERTAIN TAX CODE |
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324 | 324 | | PROVISIONS. (a) Except as otherwise provided by this subchapter, |
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325 | 325 | | Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, |
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326 | 326 | | apply to taxes imposed under this subchapter and to the |
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327 | 327 | | administration and enforcement of those taxes in the same manner |
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328 | 328 | | that those laws apply to state taxes. |
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329 | 329 | | (b) Chapter 321, Tax Code, relating to municipal sales and |
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330 | 330 | | use taxes, applies to the application, collection, change, and |
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331 | 331 | | administration of a sales and use tax imposed under this subchapter |
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332 | 332 | | to the extent consistent with this chapter, as if references in |
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333 | 333 | | Chapter 321, Tax Code, to a municipality referred to the district |
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334 | 334 | | and references to a governing body referred to the board. |
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335 | 335 | | (c) Sections 321.106, 321.401, 321.402, 321.403, 321.404, |
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336 | 336 | | 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not |
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337 | 337 | | apply to a tax imposed under this subchapter. |
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338 | 338 | | Sec. 4006.0603. AUTHORIZATION; ELECTION. (a) The district |
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339 | 339 | | may adopt a sales and use tax to serve the purposes of the district |
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340 | 340 | | after an election in which a majority of the voters of the district |
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341 | 341 | | voting in the election authorize the adoption of the tax. |
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342 | 342 | | (b) The board by order may call an election to authorize a |
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343 | 343 | | sales and use tax. The election may be held with any other district |
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344 | 344 | | election. |
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345 | 345 | | (c) The district shall provide notice of the election and |
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346 | 346 | | shall call the election in the manner prescribed by Sections |
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347 | 347 | | 383.031 and 383.032, Local Government Code. |
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348 | 348 | | (d) The ballots shall be printed to provide for voting for |
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349 | 349 | | or against the proposition: "Authorization of a sales and use tax in |
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350 | 350 | | the Williamson County Development District No. 1 at a rate not to |
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351 | 351 | | exceed ___ percent." |
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352 | 352 | | Sec. 4006.0604. ABOLISHING SALES AND USE TAX. (a) Except |
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353 | 353 | | as provided by Subsection (b), the board may abolish the sales and |
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354 | 354 | | use tax without an election. |
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355 | 355 | | (b) The board may not abolish the sales and use tax if the |
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356 | 356 | | district has outstanding debt secured by the tax. |
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357 | 357 | | Sec. 4006.0605. SALES AND USE TAX RATE. (a) On adoption of |
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358 | 358 | | the tax authorized by this subchapter, a tax is imposed on the |
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359 | 359 | | receipts from the sale at retail of taxable items in the district |
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360 | 360 | | and an excise tax is imposed on the use, storage, or other |
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361 | 361 | | consumption in the district of taxable items purchased, leased, or |
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362 | 362 | | rented from a retailer during the period that the tax is in effect. |
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363 | 363 | | (b) The board shall determine the rate of the tax, which may |
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364 | 364 | | be in one-eighth of one percent increments not to exceed the maximum |
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365 | 365 | | rate authorized by the district voters at the election. The board |
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366 | 366 | | may lower the tax rate to the extent the rate does not impair any |
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367 | 367 | | outstanding debt or obligations payable from the tax. |
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368 | 368 | | (c) The rate of the excise tax is the same as the rate of the |
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369 | 369 | | sales tax portion of the tax and is applied to the sales price of the |
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370 | 370 | | taxable item. |
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371 | 371 | | SUBCHAPTER G. HOTEL OCCUPANCY TAXES |
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372 | 372 | | Sec. 4006.0701. HOTEL OCCUPANCY TAX. (a) In this section, |
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373 | 373 | | "hotel" has the meaning assigned by Section 156.001, Tax Code. |
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374 | 374 | | (b) For purposes of this section, a reference in Chapter |
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375 | 375 | | 351, Tax Code, to a municipality is a reference to the district and |
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376 | 376 | | a reference in Chapter 351, Tax Code, to the municipality's |
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377 | 377 | | officers or governing body is a reference to the board. |
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378 | 378 | | (c) Except as inconsistent with this section, Subchapter A, |
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379 | 379 | | Chapter 351, Tax Code, governs a hotel occupancy tax authorized by |
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380 | 380 | | this section. |
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381 | 381 | | (d) The district may impose a hotel occupancy tax and use |
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382 | 382 | | the revenue from the tax for any district purpose that is an |
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383 | 383 | | authorized use of hotel occupancy tax revenue under Chapter 351, |
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384 | 384 | | Tax Code. |
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385 | 385 | | (e) The board by order may impose, repeal, increase, or |
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386 | 386 | | decrease the rate of a tax on a person who, under a lease, |
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387 | 387 | | concession, permit, right of access, license, contract, or |
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388 | 388 | | agreement, pays for the use or possession or for the right to the |
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389 | 389 | | use or possession of a room that: |
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390 | 390 | | (1) is in a hotel located in the district's boundaries; |
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391 | 391 | | (2) costs $2 or more each day; and |
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392 | 392 | | (3) is ordinarily used for sleeping. |
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393 | 393 | | (f) The amount of the tax may not exceed seven percent of the |
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394 | 394 | | price paid for a room in a hotel. |
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395 | 395 | | (g) The district may examine and receive information |
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396 | 396 | | related to the imposition of hotel occupancy taxes to the same |
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397 | 397 | | extent as if the district were a municipality. |
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398 | 398 | | SECTION 2. The Williamson County Development District No. 1 |
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399 | 399 | | initially includes all territory contained in the following area: |
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400 | 400 | | BEING a 148.88 acre tract of land situated in the Rachael Saul |
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401 | 401 | | Survey, Abstract Number 551 and the Thomas P. Davy Survey, Abstract |
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402 | 402 | | Number 169, in Williamson County, Texas, being all portion of the |
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403 | 403 | | tracts of land described as Tract One and Tract Two in the deed to |
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404 | 404 | | Pearson Ranch, LLC recorded in Document Number 2019122036, Official |
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405 | 405 | | Public Records of Williamson County, Texas, and a portion of |
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406 | 406 | | Pearson Ranch West, Phase 1, an addition in Williamson County, |
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407 | 407 | | Texas recorded in Document Number 2021146789, Official Public |
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408 | 408 | | Records of Williamson County, Texas, said 148.88 acre tract of land |
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409 | 409 | | being more particularly described as follows; |
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410 | 410 | | BEGINNING at a point in the north right-of-way line of North |
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411 | 411 | | State Highway 45W (a variable width right-of-way) being the common |
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412 | 412 | | south corner of said Pearson Ranch, LLC tract and a tract of land |
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413 | 413 | | described as Tract 1 in the deed to JME-JFE Limited Partnership |
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414 | 414 | | recorded in Document Number 2012056983, Official Public Records of |
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415 | 415 | | Williamson County, Texas; |
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416 | 416 | | THENCE South 68 degrees 25 minutes 02 seconds West, along the |
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417 | 417 | | north right-of-way line of North State Highway 45W, a distance of |
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418 | 418 | | 95.48 feet to a point for corner; |
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419 | 419 | | THENCE South 22 degrees 12 minutes 41 seconds West, |
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420 | 420 | | continuing along the north right-of-way line of North State Highway |
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421 | 421 | | 45W, a distance of 27.72 feet to a point for corner; |
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422 | 422 | | THENCE South 67 degrees 43 minutes 05 seconds West, |
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423 | 423 | | continuing along the north right-of-way line of North State Highway |
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424 | 424 | | 45W, a distance of 1,426.94 feet to a point for corner; |
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425 | 425 | | THENCE South 65 degrees 14 minutes 23 seconds West, |
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426 | 426 | | continuing along the north right-of-way line of North State Highway |
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427 | 427 | | 45W, a distance of 228.74 feet to a point for the beginning of a |
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428 | 428 | | circular curve to the right, having a radius of 2,844.79 feet and |
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429 | 429 | | whose chord bears South 66 degrees 13 minutes 40 seconds West, a |
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430 | 430 | | chord distance of 110.08 feet; |
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431 | 431 | | THENCE Southwesterly, continuing along the north |
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432 | 432 | | right-of-way line of North State Highway 45W and said circular |
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433 | 433 | | curve to the left, through a central angle of 02 degrees 13 minutes |
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434 | 434 | | 02 seconds, an arc length of 110.09 feet to point for corner at the |
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435 | 435 | | end of said curve; |
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436 | 436 | | THENCE South 67 degrees 16 minutes 38 seconds West, |
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437 | 437 | | continuing along the north right-of-way line of North State Highway |
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438 | 438 | | 45W, a distance of 12.96 feet to a point for corner; |
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439 | 439 | | THENCE South 67 degrees 32 minutes 33 seconds West, |
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440 | 440 | | continuing along the north right-of-way line of North State Highway |
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441 | 441 | | 45W, a distance of 830.67 feet to point for corner; |
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442 | 442 | | THENCE South 68 degrees 18 minutes 17 seconds West, |
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443 | 443 | | continuing along the north right-of-way line of North State Highway |
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444 | 444 | | 45W, a distance of 841.90 feet to point for corner in the north |
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445 | 445 | | right-of-way line of the Southern Pacific Railroad (100' wide); |
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446 | 446 | | THENCE North 69 degrees 12 minutes 37 seconds West, departing |
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447 | 447 | | the north right-of-way line of North State Highway 45W and along the |
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448 | 448 | | north right-of-way line of the Southern Pacific Railroad, a |
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449 | 449 | | distance of 545.04 feet to a point for corner; |
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450 | 450 | | THENCE North 00 degrees 07 minutes 59 seconds West, departing |
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451 | 451 | | the north right-of-way line of the Southern Pacific Railroad, a |
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452 | 452 | | distance of 275.22 feet to a point for corner; |
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453 | 453 | | THENCE North 00 degrees 09 minutes 50 seconds West, a |
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454 | 454 | | distance of 981.45 feet to a point for corner; |
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455 | 455 | | THENCE North 68 degrees 46 minutes 14 seconds East, a |
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456 | 456 | | distance of 1,549.15 feet to a point for corner; |
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457 | 457 | | THENCE North 68 degrees 50 minutes 57 seconds East, a |
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458 | 458 | | distance of 590.38 feet to a point for corner; |
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459 | 459 | | THENCE North 17 degrees 54 minutes 02 seconds West, a |
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460 | 460 | | distance of 1,320.44 feet to a point for corner; |
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461 | 461 | | THENCE North 68 degrees 59 minutes 52 seconds East, a |
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462 | 462 | | distance of 708.02 feet to a point for corner; |
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463 | 463 | | THENCE South 17 degrees 54 minutes 30 seconds East, a |
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464 | 464 | | distance of 1,137.92 feet to a point for corner; |
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465 | 465 | | THENCE North 84 degrees 50 minutes 51 seconds East, a |
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466 | 466 | | distance of 930.90 feet to a point for corner; |
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467 | 467 | | THENCE South 10 degrees 36 minutes 54 seconds East, a |
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468 | 468 | | distance of 674.79 feet to a point for corner; |
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469 | 469 | | THENCE South 10 degrees 40 minutes 16 seconds East, a |
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470 | 470 | | distance of 290.66 feet to a point for corner; |
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471 | 471 | | THENCE South 10 degrees 37 minutes 54 seconds East, a |
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472 | 472 | | distance of 417.94 feet to the POINT OF BEGINNING and CONTAINING a |
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473 | 473 | | computed area of 155.79 acres, or 6,786,298 square feet of land, |
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474 | 474 | | more or less. |
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475 | 475 | | SAVE AND EXCEPT that portion located within the municipality, |
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476 | 476 | | all of Lot 1, Block A, said Pearson Ranch West, Texas, Phase 1, |
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477 | 477 | | being 6.909 acres or 300,970 square feet LEAVING A NET ACREAGE of |
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478 | 478 | | 148.88 acres or 6,485,328 square feet of land, more or less. |
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479 | 479 | | SECTION 3. (a) The legal notice of the intention to |
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480 | 480 | | introduce this Act, setting forth the general substance of this |
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481 | 481 | | Act, has been published as provided by law. |
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482 | 482 | | (b) All requirements of the constitution and laws of this |
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483 | 483 | | state and the rules and procedures of the legislature with respect |
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484 | 484 | | to the notice, introduction, and passage of this Act have been |
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485 | 485 | | fulfilled and accomplished. |
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486 | 486 | | SECTION 4. This Act takes effect immediately if it receives |
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487 | 487 | | a vote of two-thirds of all the members elected to each house, as |
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488 | 488 | | provided by Section 39, Article III, Texas Constitution. If this |
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489 | 489 | | Act does not receive the vote necessary for immediate effect, this |
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490 | 490 | | Act takes effect September 1, 2023. |
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