1 | 1 | | H.B. No. 5375 |
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2 | 2 | | |
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3 | 3 | | |
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4 | 4 | | relating to the creation of the Montgomery County Management |
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5 | 5 | | District No. 2; providing authority to issue bonds; providing |
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6 | 6 | | authority to impose assessments, fees, and taxes. |
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7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 8 | | SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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9 | 9 | | Code, is amended by adding Chapter 3800 to read as follows: |
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10 | 10 | | CHAPTER 3800. MONTGOMERY COUNTY MANAGEMENT DISTRICT NO. 2 |
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11 | 11 | | SUBCHAPTER A. GENERAL PROVISIONS |
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12 | 12 | | Sec. 3800.0101. DEFINITIONS. In this chapter: |
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13 | 13 | | (1) "Board" means the district's board of directors. |
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14 | 14 | | (2) "County" means Montgomery County. |
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15 | 15 | | (3) "Director" means a board member. |
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16 | 16 | | (4) "District" means the Montgomery County Management |
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17 | 17 | | District No. 2. |
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18 | 18 | | Sec. 3800.0102. NATURE OF DISTRICT. The Montgomery County |
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19 | 19 | | Management District No. 2 is a special district created under |
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20 | 20 | | Section 59, Article XVI, Texas Constitution. |
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21 | 21 | | Sec. 3800.0103. PURPOSE; DECLARATION OF INTENT. (a) The |
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22 | 22 | | creation of the district is essential to accomplish the purposes of |
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23 | 23 | | Sections 52 and 52-a, Article III, and Section 59, Article XVI, |
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24 | 24 | | Texas Constitution, and other public purposes stated in this |
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25 | 25 | | chapter. |
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26 | 26 | | (b) By creating the district and in authorizing the county |
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27 | 27 | | and other political subdivisions to contract with the district, the |
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28 | 28 | | legislature has established a program to accomplish the public |
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29 | 29 | | purposes set out in Section 52-a, Article III, Texas Constitution. |
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30 | 30 | | (c) The creation of the district is necessary to promote, |
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31 | 31 | | develop, encourage, and maintain employment, commerce, |
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32 | 32 | | transportation, housing, tourism, recreation, the arts, |
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33 | 33 | | entertainment, economic development, safety, and the public |
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34 | 34 | | welfare in the district. |
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35 | 35 | | (d) This chapter and the creation of the district may not be |
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36 | 36 | | interpreted to relieve the county from providing the level of |
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37 | 37 | | services provided as of the effective date of the Act enacting this |
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38 | 38 | | chapter to the area in the district. The district is created to |
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39 | 39 | | supplement and not to supplant county or municipal services |
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40 | 40 | | provided in the district. |
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41 | 41 | | Sec. 3800.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. |
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42 | 42 | | (a) All land and other property included in the district will |
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43 | 43 | | benefit from the improvements and services to be provided by the |
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44 | 44 | | district under powers conferred by Sections 52 and 52-a, Article |
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45 | 45 | | III, and Section 59, Article XVI, Texas Constitution, and other |
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46 | 46 | | powers granted under this chapter. |
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47 | 47 | | (b) The district is created to serve a public use and |
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48 | 48 | | benefit. |
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49 | 49 | | (c) The creation of the district is in the public interest |
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50 | 50 | | and is essential to further the public purposes of: |
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51 | 51 | | (1) developing and diversifying the economy of the |
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52 | 52 | | state; |
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53 | 53 | | (2) eliminating unemployment and underemployment; and |
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54 | 54 | | (3) developing or expanding transportation and |
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55 | 55 | | commerce. |
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56 | 56 | | (d) The district will: |
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57 | 57 | | (1) promote the health, safety, and general welfare of |
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58 | 58 | | residents, employers, potential employees, employees, visitors, |
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59 | 59 | | and consumers in the district, and of the public; |
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60 | 60 | | (2) provide needed funding for the district to |
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61 | 61 | | preserve, maintain, and enhance the economic health and vitality of |
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62 | 62 | | the district territory as a community and business center; |
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63 | 63 | | (3) promote the health, safety, welfare, and enjoyment |
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64 | 64 | | of the public by providing pedestrian ways and by landscaping and |
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65 | 65 | | developing certain areas in the district, which are necessary for |
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66 | 66 | | the restoration, preservation, and enhancement of scenic beauty; |
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67 | 67 | | and |
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68 | 68 | | (4) provide for water, wastewater, drainage, road, and |
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69 | 69 | | recreational facilities for the district. |
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70 | 70 | | (e) Pedestrian ways along or across a street, whether at |
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71 | 71 | | grade or above or below the surface, and street lighting, street |
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72 | 72 | | landscaping, parking, and street art objects are parts of and |
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73 | 73 | | necessary components of a street and are considered to be a street |
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74 | 74 | | or road improvement. |
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75 | 75 | | (f) The district will not act as the agent or |
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76 | 76 | | instrumentality of any private interest even though the district |
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77 | 77 | | will benefit many private interests as well as the public. |
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78 | 78 | | Sec. 3800.0105. INITIAL DISTRICT TERRITORY. (a) The |
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79 | 79 | | district is initially composed of the territory described by |
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80 | 80 | | Section 2 of the Act enacting this chapter. |
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81 | 81 | | (b) The boundaries and field notes contained in Section 2 of |
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82 | 82 | | the Act enacting this chapter form a closure. A mistake in the |
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83 | 83 | | field notes or in copying the field notes in the legislative process |
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84 | 84 | | does not affect the district's: |
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85 | 85 | | (1) organization, existence, or validity; |
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86 | 86 | | (2) right to issue any type of bonds for the purposes |
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87 | 87 | | for which the district is created or to pay the principal of and |
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88 | 88 | | interest on the bonds; |
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89 | 89 | | (3) right to impose or collect an assessment or tax; or |
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90 | 90 | | (4) legality or operation. |
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91 | 91 | | Sec. 3800.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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92 | 92 | | All or any part of the area of the district is eligible to be |
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93 | 93 | | included in: |
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94 | 94 | | (1) a tax increment reinvestment zone created under |
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95 | 95 | | Chapter 311, Tax Code; or |
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96 | 96 | | (2) a tax abatement reinvestment zone created under |
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97 | 97 | | Chapter 312, Tax Code. |
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98 | 98 | | Sec. 3800.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT |
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99 | 99 | | DISTRICTS LAW. Except as otherwise provided by this chapter, |
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100 | 100 | | Chapter 375, Local Government Code, applies to the district. |
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101 | 101 | | Sec. 3800.0108. CONSTRUCTION OF CHAPTER. This chapter |
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102 | 102 | | shall be liberally construed in conformity with the findings and |
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103 | 103 | | purposes stated in this chapter. |
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104 | 104 | | SUBCHAPTER B. BOARD OF DIRECTORS |
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105 | 105 | | Sec. 3800.0201. GOVERNING BODY; TERMS. (a) The district is |
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106 | 106 | | governed by a board of five directors elected or appointed as |
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107 | 107 | | provided by this chapter and Subchapter D, Chapter 49, Water Code. |
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108 | 108 | | (b) Except as provided by Section 3800.0203, directors |
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109 | 109 | | serve staggered four-year terms. |
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110 | 110 | | Sec. 3800.0202. COMPENSATION. A director is entitled to |
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111 | 111 | | receive fees of office and reimbursement for actual expenses as |
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112 | 112 | | provided by Section 49.060, Water Code. Sections 375.069 and |
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113 | 113 | | 375.070, Local Government Code, do not apply to the board. |
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114 | 114 | | Sec. 3800.0203. TEMPORARY DIRECTORS. (a) On or after the |
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115 | 115 | | effective date of the Act creating this chapter, the owner or owners |
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116 | 116 | | of a majority of the assessed value of the real property in the |
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117 | 117 | | district according to the most recent certified tax appraisal roll |
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118 | 118 | | for the county may submit a petition to the Texas Commission on |
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119 | 119 | | Environmental Quality requesting that the commission appoint as |
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120 | 120 | | temporary directors the five persons named in the petition. The |
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121 | 121 | | commission shall appoint as temporary directors the five persons |
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122 | 122 | | named in the petition. |
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123 | 123 | | (b) The temporary or successor temporary directors shall |
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124 | 124 | | hold an election to elect five permanent directors as provided by |
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125 | 125 | | Section 49.102, Water Code. |
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126 | 126 | | (c) Temporary directors serve until the earlier of: |
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127 | 127 | | (1) the date permanent directors are elected under |
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128 | 128 | | Subsection (b); or |
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129 | 129 | | (2) the fourth anniversary of the effective date of |
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130 | 130 | | the Act creating this chapter. |
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131 | 131 | | (d) If permanent directors have not been elected under |
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132 | 132 | | Subsection (b) and the terms of the temporary directors have |
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133 | 133 | | expired, successor temporary directors shall be appointed or |
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134 | 134 | | reappointed as provided by Subsection (e) to serve terms that |
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135 | 135 | | expire on the earlier of: |
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136 | 136 | | (1) the date permanent directors are elected under |
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137 | 137 | | Subsection (b); or |
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138 | 138 | | (2) the fourth anniversary of the date of the |
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139 | 139 | | appointment or reappointment. |
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140 | 140 | | (e) If Subsection (d) applies, the owner or owners of a |
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141 | 141 | | majority of the assessed value of the real property in the district |
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142 | 142 | | according to the most recent certified tax appraisal roll for the |
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143 | 143 | | county may submit a petition to the Texas Commission on |
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144 | 144 | | Environmental Quality requesting that the commission appoint as |
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145 | 145 | | successor temporary directors the five persons named in the |
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146 | 146 | | petition. The commission shall appoint as successor temporary |
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147 | 147 | | directors the five persons named in the petition. |
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148 | 148 | | SUBCHAPTER C. POWERS AND DUTIES |
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149 | 149 | | Sec. 3800.0301. GENERAL POWERS AND DUTIES. The district |
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150 | 150 | | has the powers and duties necessary to accomplish the purposes for |
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151 | 151 | | which the district is created. |
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152 | 152 | | Sec. 3800.0302. IMPROVEMENT PROJECTS AND SERVICES. (a) The |
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153 | 153 | | district, using any money available to the district for the |
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154 | 154 | | purpose, may provide, design, construct, acquire, improve, |
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155 | 155 | | relocate, operate, maintain, or finance an improvement project or |
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156 | 156 | | service authorized under this chapter or Chapter 375, Local |
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157 | 157 | | Government Code. |
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158 | 158 | | (b) The district may contract with a governmental or private |
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159 | 159 | | entity to carry out an action under Subsection (a). |
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160 | 160 | | (c) The implementation of a district project or service is a |
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161 | 161 | | governmental function or service for the purposes of Chapter 791, |
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162 | 162 | | Government Code. |
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163 | 163 | | Sec. 3800.0303. LAW ENFORCEMENT SERVICES. To protect the |
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164 | 164 | | public interest, the district may contract with a qualified party, |
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165 | 165 | | including the county, to provide law enforcement services in the |
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166 | 166 | | district for a fee. |
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167 | 167 | | Sec. 3800.0304. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. |
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168 | 168 | | The district may join and pay dues to a charitable or nonprofit |
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169 | 169 | | organization that performs a service or provides an activity |
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170 | 170 | | consistent with the furtherance of a district purpose. |
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171 | 171 | | Sec. 3800.0305. ECONOMIC DEVELOPMENT PROGRAMS. (a) The |
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172 | 172 | | district may engage in activities that accomplish the economic |
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173 | 173 | | development purposes of the district. |
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174 | 174 | | (b) The district may establish and provide for the |
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175 | 175 | | administration of one or more programs to promote state or local |
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176 | 176 | | economic development and to stimulate business and commercial |
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177 | 177 | | activity in the district, including programs to: |
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178 | 178 | | (1) make loans and grants of public money; and |
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179 | 179 | | (2) provide district personnel and services. |
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180 | 180 | | (c) The district may create economic development programs |
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181 | 181 | | and exercise the economic development powers provided to |
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182 | 182 | | municipalities by: |
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183 | 183 | | (1) Chapter 380, Local Government Code; and |
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184 | 184 | | (2) Subchapter A, Chapter 1509, Government Code. |
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185 | 185 | | Sec. 3800.0306. PARKING FACILITIES. (a) The district may |
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186 | 186 | | acquire, lease as lessor or lessee, construct, develop, own, |
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187 | 187 | | operate, and maintain parking facilities or a system of parking |
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188 | 188 | | facilities, including lots, garages, parking terminals, or other |
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189 | 189 | | structures or accommodations for parking motor vehicles off the |
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190 | 190 | | streets and related appurtenances. |
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191 | 191 | | (b) The district's parking facilities serve the public |
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192 | 192 | | purposes of the district and are owned, used, and held for a public |
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193 | 193 | | purpose even if leased or operated by a private entity for a term of |
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194 | 194 | | years. |
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195 | 195 | | (c) The district's parking facilities are parts of and |
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196 | 196 | | necessary components of a street and are considered to be a street |
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197 | 197 | | or road improvement. |
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198 | 198 | | (d) The development and operation of the district's parking |
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199 | 199 | | facilities may be considered an economic development program. |
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200 | 200 | | Sec. 3800.0307. ADDING OR EXCLUDING LAND. The district may |
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201 | 201 | | add or exclude land in the manner provided by Subchapter J, Chapter |
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202 | 202 | | 49, Water Code, or by Subchapter H, Chapter 54, Water Code. |
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203 | 203 | | Sec. 3800.0308. DISBURSEMENTS AND TRANSFERS OF MONEY. The |
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204 | 204 | | board by resolution shall establish the number of directors' |
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205 | 205 | | signatures and the procedure required for a disbursement or |
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206 | 206 | | transfer of district money. |
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207 | 207 | | Sec. 3800.0309. NO EMINENT DOMAIN POWER. The district may |
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208 | 208 | | not exercise the power of eminent domain. |
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209 | 209 | | SUBCHAPTER D. ASSESSMENTS |
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210 | 210 | | Sec. 3800.0401. PETITION REQUIRED FOR FINANCING SERVICES |
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211 | 211 | | AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a |
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212 | 212 | | service or improvement project with assessments under this chapter |
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213 | 213 | | unless a written petition requesting that service or improvement |
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214 | 214 | | has been filed with the board. |
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215 | 215 | | (b) A petition filed under Subsection (a) must be signed by |
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216 | 216 | | the owners of a majority of the assessed value of real property in |
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217 | 217 | | the district subject to assessment according to the most recent |
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218 | 218 | | certified tax appraisal roll for the county. |
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219 | 219 | | Sec. 3800.0402. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) |
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220 | 220 | | The board by resolution may impose and collect an assessment for any |
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221 | 221 | | purpose authorized by this chapter in all or any part of the |
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222 | 222 | | district. |
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223 | 223 | | (b) An assessment, a reassessment, or an assessment |
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224 | 224 | | resulting from an addition to or correction of the assessment roll |
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225 | 225 | | by the district, penalties and interest on an assessment or |
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226 | 226 | | reassessment, an expense of collection, and reasonable attorney's |
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227 | 227 | | fees incurred by the district: |
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228 | 228 | | (1) are a first and prior lien against the property |
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229 | 229 | | assessed; |
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230 | 230 | | (2) are superior to any other lien or claim other than |
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231 | 231 | | a lien or claim for county, school district, or municipal ad valorem |
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232 | 232 | | taxes; and |
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233 | 233 | | (3) are the personal liability of and a charge against |
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234 | 234 | | the owners of the property even if the owners are not named in the |
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235 | 235 | | assessment proceedings. |
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236 | 236 | | (c) The lien is effective from the date of the board's |
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237 | 237 | | resolution imposing the assessment until the date the assessment is |
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238 | 238 | | paid. The board may enforce the lien in the same manner that the |
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239 | 239 | | board may enforce an ad valorem tax lien against real property. |
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240 | 240 | | (d) The board may make a correction to or deletion from the |
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241 | 241 | | assessment roll that does not increase the amount of assessment of |
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242 | 242 | | any parcel of land without providing notice and holding a hearing in |
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243 | 243 | | the manner required for additional assessments. |
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244 | 244 | | SUBCHAPTER E. TAXES AND BONDS |
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245 | 245 | | Sec. 3800.0501. TAX ELECTION REQUIRED. (a) The district |
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246 | 246 | | must hold an election in the manner provided by Chapter 49, Water |
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247 | 247 | | Code, or, if applicable, Chapter 375, Local Government Code, to |
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248 | 248 | | obtain voter approval before the district may impose an ad valorem |
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249 | 249 | | tax. |
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250 | 250 | | (b) Section 375.243, Local Government Code, does not apply |
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251 | 251 | | to the district. |
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252 | 252 | | Sec. 3800.0502. OPERATION AND MAINTENANCE TAX. (a) If |
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253 | 253 | | authorized by a majority of the district voters voting at an |
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254 | 254 | | election under Section 3800.0501, the district may impose an |
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255 | 255 | | operation and maintenance tax on taxable property in the district |
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256 | 256 | | in the manner provided by Section 49.107, Water Code, for any |
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257 | 257 | | district purpose, including to: |
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258 | 258 | | (1) maintain and operate the district; |
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259 | 259 | | (2) construct or acquire improvements; or |
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260 | 260 | | (3) provide a service. |
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261 | 261 | | (b) The board shall determine the operation and maintenance |
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262 | 262 | | tax rate. The rate may not exceed the rate approved at the |
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263 | 263 | | election. |
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264 | 264 | | Sec. 3800.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE |
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265 | 265 | | BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on |
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266 | 266 | | terms determined by the board. |
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267 | 267 | | (b) The district may issue bonds, notes, or other |
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268 | 268 | | obligations payable wholly or partly from ad valorem taxes, |
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269 | 269 | | assessments, impact fees, revenue, contract payments, grants, or |
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270 | 270 | | other district money, or any combination of those sources of money, |
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271 | 271 | | to pay for any authorized district purpose. |
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272 | 272 | | (c) The limitation on the outstanding principal amount of |
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273 | 273 | | bonds, notes, or other obligations provided by Section 49.4645, |
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274 | 274 | | Water Code, does not apply to the district. |
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275 | 275 | | Sec. 3800.0504. BONDS SECURED BY REVENUE OR CONTRACT |
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276 | 276 | | PAYMENTS. The district may issue, without an election, bonds |
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277 | 277 | | secured by: |
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278 | 278 | | (1) revenue other than ad valorem taxes, including |
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279 | 279 | | contract revenues; or |
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280 | 280 | | (2) contract payments, provided that the requirements |
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281 | 281 | | of Section 49.108, Water Code, have been met. |
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282 | 282 | | Sec. 3800.0505. BONDS SECURED BY AD VALOREM TAXES; |
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283 | 283 | | ELECTIONS. (a) If authorized at an election under Section |
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284 | 284 | | 3800.0501, the district may issue bonds payable from ad valorem |
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285 | 285 | | taxes. |
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286 | 286 | | (b) At the time the district issues bonds payable wholly or |
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287 | 287 | | partly from ad valorem taxes, the board shall provide for the annual |
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288 | 288 | | imposition of a continuing direct annual ad valorem tax, without |
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289 | 289 | | limit as to rate or amount, for each year that all or part of the |
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290 | 290 | | bonds are outstanding as required and in the manner provided by |
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291 | 291 | | Sections 54.601 and 54.602, Water Code. |
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292 | 292 | | (c) All or any part of any facilities or improvements that |
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293 | 293 | | may be acquired by a district by the issuance of its bonds may be |
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294 | 294 | | submitted as a single proposition or as several propositions to be |
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295 | 295 | | voted on at the election. |
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296 | 296 | | Sec. 3800.0506. CONSENT OF MUNICIPALITY REQUIRED. (a) The |
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297 | 297 | | board may not issue bonds until each municipality in whose |
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298 | 298 | | corporate limits or extraterritorial jurisdiction the district is |
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299 | 299 | | located has consented by ordinance or resolution to the creation of |
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300 | 300 | | the district and to the inclusion of land in the district, as |
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301 | 301 | | required by applicable law. |
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302 | 302 | | (b) This section applies only to the district's first |
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303 | 303 | | issuance of bonds payable from ad valorem taxes. |
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304 | 304 | | SUBCHAPTER F. SALES AND USE TAX |
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305 | 305 | | Sec. 3800.0601. APPLICABILITY OF CERTAIN TAX CODE |
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306 | 306 | | PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, |
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307 | 307 | | computation, administration, enforcement, and collection of the |
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308 | 308 | | sales and use tax authorized by this subchapter except to the extent |
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309 | 309 | | Chapter 321, Tax Code, is inconsistent with this chapter. |
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310 | 310 | | (b) A reference in Chapter 321, Tax Code, to a municipality |
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311 | 311 | | or the governing body of a municipality is a reference to the |
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312 | 312 | | district or the board, respectively. |
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313 | 313 | | Sec. 3800.0602. ELECTION; ADOPTION OF TAX. (a) The |
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314 | 314 | | district may adopt a sales and use tax if authorized by a majority |
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315 | 315 | | of the voters of the district voting at an election held for that |
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316 | 316 | | purpose. |
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317 | 317 | | (b) The board by order may call an election to authorize the |
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318 | 318 | | adoption of the sales and use tax. The election may be held on any |
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319 | 319 | | uniform election date and in conjunction with any other district |
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320 | 320 | | election. |
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321 | 321 | | (c) The ballot shall be printed to provide for voting for or |
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322 | 322 | | against the proposition: "Authorization of a sales and use tax in |
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323 | 323 | | the Montgomery County Management District No. 2 at a rate not to |
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324 | 324 | | exceed ____ percent" (insert rate of one or more increments of |
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325 | 325 | | one-eighth of one percent). |
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326 | 326 | | Sec. 3800.0603. SALES AND USE TAX RATE. (a) On or after the |
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327 | 327 | | date the results are declared of an election held under Section |
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328 | 328 | | 3800.0602 at which the voters approved imposition of the tax |
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329 | 329 | | authorized by this subchapter, the board shall determine and adopt |
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330 | 330 | | by resolution or order the initial rate of the tax, which must be in |
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331 | 331 | | one or more increments of one-eighth of one percent. |
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332 | 332 | | (b) After the authorization of a tax under Section |
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333 | 333 | | 3800.0602, the board may increase or decrease the rate of the tax by |
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334 | 334 | | one or more increments of one-eighth of one percent. |
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335 | 335 | | (c) The board may not decrease the rate of the tax if the |
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336 | 336 | | decrease would impair the repayment of any outstanding debt or |
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337 | 337 | | obligation payable from the tax. |
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338 | 338 | | (d) The initial rate of the tax or any rate resulting from |
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339 | 339 | | subsequent increases or decreases may not exceed the lesser of: |
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340 | 340 | | (1) the maximum rate authorized by the district voters |
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341 | 341 | | at the election held under Section 3800.0602; or |
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342 | 342 | | (2) a rate that, when added to the rates of all sales |
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343 | 343 | | and use taxes imposed by other political subdivisions with |
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344 | 344 | | territory in the district, would result in the maximum combined |
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345 | 345 | | rate prescribed by Section 321.101(f), Tax Code, at any location in |
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346 | 346 | | the district. |
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347 | 347 | | (e) In determining whether the combined sales and use tax |
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348 | 348 | | rate under Subsection (d)(2) would exceed the maximum combined rate |
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349 | 349 | | prescribed by Section 321.101(f), Tax Code, at any location in the |
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350 | 350 | | district, the board shall include: |
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351 | 351 | | (1) any sales and use tax imposed by a political |
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352 | 352 | | subdivision whose territory overlaps all or part of the district; |
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353 | 353 | | (2) any sales and use tax to be imposed by the county |
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354 | 354 | | or a municipality in which the district is located as a result of an |
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355 | 355 | | election held on the same date as the election held under Section |
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356 | 356 | | 3800.0602; and |
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357 | 357 | | (3) any increase to an existing sales and use tax |
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358 | 358 | | imposed by the county or a municipality in which the district is |
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359 | 359 | | located as a result of an election held on the same date as the |
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360 | 360 | | election held under Section 3800.0602. |
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361 | 361 | | (f) If the district adopts a sales and use tax authorized at |
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362 | 362 | | an election under Section 3800.0602 and subsequently includes new |
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363 | 363 | | territory in the district, the district: |
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364 | 364 | | (1) is not required to hold another election to |
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365 | 365 | | approve the imposition of the sales and use tax in the included |
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366 | 366 | | territory; and |
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367 | 367 | | (2) shall impose the sales and use tax in the included |
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368 | 368 | | territory as provided by Chapter 321, Tax Code. |
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369 | 369 | | (g) If the district adopts a sales and use tax authorized at |
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370 | 370 | | an election under Section 3800.0602 and subsequently excludes |
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371 | 371 | | territory in the district, the sales and use tax is inapplicable to |
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372 | 372 | | the excluded territory as provided by Chapter 321, Tax Code, but is |
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373 | 373 | | applicable to the territory remaining in the district. |
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374 | 374 | | Sec. 3800.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This |
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375 | 375 | | section applies to the district after a municipality annexes part |
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376 | 376 | | of the territory in the district and imposes the municipality's |
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377 | 377 | | sales and use tax in the annexed territory. |
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378 | 378 | | (b) If at the time of annexation the district has |
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379 | 379 | | outstanding debt or other obligations payable wholly or partly from |
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380 | 380 | | district sales and use tax revenue, Section 321.102(g), Tax Code, |
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381 | 381 | | applies to the district. |
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382 | 382 | | (c) If at the time of annexation the district does not have |
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383 | 383 | | outstanding debt or other obligations payable wholly or partly from |
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384 | 384 | | district sales and use tax revenue, the district may: |
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385 | 385 | | (1) exclude the annexed territory from the district, |
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386 | 386 | | if the district has no outstanding debt or other obligations |
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387 | 387 | | payable from any source; or |
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388 | 388 | | (2) reduce the sales and use tax in the annexed |
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389 | 389 | | territory by resolution or order of the board to a rate that, when |
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390 | 390 | | added to the sales and use tax rate imposed by the municipality in |
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391 | 391 | | the annexed territory, is equal to the sales and use tax rate |
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392 | 392 | | imposed by the district in the district territory that was not |
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393 | 393 | | annexed by the municipality. |
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394 | 394 | | Sec. 3800.0605. NOTIFICATION OF RATE CHANGE. The board |
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395 | 395 | | shall notify the comptroller of any changes made to the tax rate |
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396 | 396 | | under this subchapter in the same manner the municipal secretary |
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397 | 397 | | provides notice to the comptroller under Section 321.405(b), Tax |
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398 | 398 | | Code. |
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399 | 399 | | Sec. 3800.0606. USE OF REVENUE. Revenue from the sales and |
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400 | 400 | | use tax imposed under this subchapter is for the use and benefit of |
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401 | 401 | | the district and may be used for any district purpose. The district |
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402 | 402 | | may pledge all or part of the revenue to the payment of bonds, |
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403 | 403 | | notes, or other obligations, and that pledge of revenue may be in |
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404 | 404 | | combination with other revenue, including tax revenue, available to |
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405 | 405 | | the district. |
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406 | 406 | | Sec. 3800.0607. ABOLITION OF TAX. (a) Except as provided |
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407 | 407 | | by Subsection (b), the board may abolish the tax imposed under this |
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408 | 408 | | subchapter without an election. |
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409 | 409 | | (b) The board may not abolish the tax imposed under this |
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410 | 410 | | subchapter if the district has any outstanding debt or obligation |
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411 | 411 | | secured by the tax, and repayment of the debt or obligation would be |
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412 | 412 | | impaired by the abolition of the tax. |
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413 | 413 | | (c) If the board abolishes the tax, the board shall notify |
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414 | 414 | | the comptroller of that action in the same manner the municipal |
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415 | 415 | | secretary provides notice to the comptroller under Section |
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416 | 416 | | 321.405(b), Tax Code. |
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417 | 417 | | (d) If the board abolishes the tax or decreases the tax rate |
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418 | 418 | | to zero, a new election to authorize a sales and use tax must be held |
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419 | 419 | | under Section 3800.0602 before the district may subsequently impose |
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420 | 420 | | the tax. |
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421 | 421 | | (e) This section does not apply to a decrease in the sales |
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422 | 422 | | and use tax authorized under Section 3800.0604(c)(2). |
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423 | 423 | | SUBCHAPTER I. DISSOLUTION |
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424 | 424 | | Sec. 3800.0901. DISSOLUTION. (a) The board shall dissolve |
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425 | 425 | | the district on written petition filed with the board by the owners |
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426 | 426 | | of at least two-thirds of the assessed value of the property subject |
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427 | 427 | | to assessment or taxation by the district based on the most recent |
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428 | 428 | | certified county property tax rolls. |
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429 | 429 | | (b) The board by majority vote may dissolve the district at |
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430 | 430 | | any time. |
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431 | 431 | | (c) The district may not be dissolved by its board under |
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432 | 432 | | Subsection (a) or (b) if the district: |
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433 | 433 | | (1) has any outstanding bonded indebtedness until that |
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434 | 434 | | bonded indebtedness has been repaid or defeased in accordance with |
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435 | 435 | | the order or resolution authorizing the issuance of the bonds; |
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436 | 436 | | (2) has a contractual obligation to pay money until |
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437 | 437 | | that obligation has been fully paid in accordance with the |
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438 | 438 | | contract; or |
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439 | 439 | | (3) owns, operates, or maintains public works, |
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440 | 440 | | facilities, or improvements unless the district contracts with |
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441 | 441 | | another person for the ownership, operation, or maintenance of the |
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442 | 442 | | public works, facilities, or improvements. |
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443 | 443 | | (d) Sections 375.261, 375.262, and 375.264, Local |
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444 | 444 | | Government Code, do not apply to the district. |
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445 | 445 | | SECTION 2. The Montgomery County Management District No. 2 |
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446 | 446 | | initially includes all territory contained in the following area: |
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447 | 447 | | Being 57.4 acres of land, more or less, located in the Raleigh |
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448 | 448 | | Rogers Survey, Abstract 33, Montgomery County, Texas, out of land |
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449 | 449 | | conveyed to Homeplace Lands, LLC, as recorded under Clerk's File |
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450 | 450 | | No. 2012125424 of the Official Public Records of Real Property, |
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451 | 451 | | Montgomery County, Texas, (O.P.R.M.C.), being comprised of three |
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452 | 452 | | (3) tracts as described below; said 57.4 acres, more or less, being |
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453 | 453 | | more particularly described as follows, with all bearings |
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454 | 454 | | referenced to the Texas Coordinate System, Central Zone, NAD83 |
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455 | 455 | | (NA2011) Epoch 2010.00: |
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456 | 456 | | TRACT 1: 8.1 Acres |
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457 | 457 | | BEGINNING at a corner of a 50 acre tract (Tract 7), as |
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458 | 458 | | recorded under Clerk's File No. 2012125424 of the O.P.R.M.C., also |
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459 | 459 | | being the northeast corner of an 18.69 acre tract as described under |
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460 | 460 | | Clerk's File No. 2005-078277 of the Official Public Records of Real |
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461 | 461 | | Property Montgomery County, Texas (O.P.R.R.P.M.C.), lying in the |
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462 | 462 | | westerly right-of-way line of F.M. 2854; |
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463 | 463 | | THENCE SOUTHWESTERLY approximately 612 feet, more or less, |
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464 | 464 | | with and adjoining the northerly line of said 18.69 acre tract, to |
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465 | 465 | | an easterly corner of a 123.962 acre tract as defined under Clerk's |
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466 | 466 | | File No. 2009-017518 of the O.P.R.R.P.M.C., |
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467 | 467 | | THENCE NORTHWESTERLY approximately 512 feet, more or less, |
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468 | 468 | | with and adjoining an easterly line of said 123.962 acre tract, also |
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469 | 469 | | being the centerline of the meanders of MOUND CREEK, to a westerly |
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470 | 470 | | corner of the herein described tract, lying in a southerly |
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471 | 471 | | right-of-way line of a proposed 80 foot public road, as reserved in |
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472 | 472 | | document recorded under Clerk's File No. 2009-017518; |
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473 | 473 | | THENCE NORTHEASTERLY approximately 729 feet, more or less, |
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474 | 474 | | with and adjoining said southerly line of said proposed 80 foot |
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475 | 475 | | public road , to the southwesterly right-of-way line of F.M. 2854 |
---|
476 | 476 | | (width varies); |
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477 | 477 | | THENCE SOUTHEASTERLY approximately 586 feet, more or less, |
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478 | 478 | | with and adjoining said southwesterly right-of-way line of F.M. |
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479 | 479 | | 2854, to the POINT OF BEGINNING, and containing approximately 8.1 |
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480 | 480 | | acres of land. This document was prepared under 22 Texas |
---|
481 | 481 | | Administrative Code §138.95, does not reflect the results of an on |
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482 | 482 | | the ground survey, and is not to be used to convey or establish |
---|
483 | 483 | | interests in real property except those rights and interests |
---|
484 | 484 | | implied or established by the creation or reconfiguration of the |
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485 | 485 | | boundary of the political subdivision for which it was prepared. |
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486 | 486 | | TRACT 2: 25.7 Acres |
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487 | 487 | | COMMENCING at a southeast corner of a 50 acre tract (Tract 7), |
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488 | 488 | | as recorded under Clerk's File No. 2012125424 of the O.P.R.M.C., |
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489 | 489 | | also being the northeast corner of an 18.69 acre tract as described |
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490 | 490 | | under Clerk's File No. 2005-078277 of the Official Public Records |
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491 | 491 | | of Real Property Montgomery County, Texas (O.P.R.R.P.M.C.), lying |
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492 | 492 | | in the westerly right-of-way line of F.M. 2854; |
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493 | 493 | | THENCE NORTHWESTERLY approximately 716.1 feet, more or less, |
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494 | 494 | | with and adjoining said southwesterly right-of-way line of F.M. |
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495 | 495 | | 2854, to the POINT OF BEGINNING of the herein described tract, also |
---|
496 | 496 | | being the intersection of the northerly line of a right-of-way line |
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497 | 497 | | of a proposed 80 foot public road, (southerly alignment) as |
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498 | 498 | | reserved in document recorded under Clerk's File No. 2009-017518 of |
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499 | 499 | | the O.P.R.R.P.M.C., and the southwesterly right-of-way line of said |
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500 | 500 | | F.M. 2854, said public road being a portion of a 123.962 acre tract |
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501 | 501 | | described under Clerk's File No. 2009-017518 of the |
---|
502 | 502 | | O.P.R.R.P.M.C.; |
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503 | 503 | | THENCE SOUTHWESTERLY approximately 810 feet, more or less, |
---|
504 | 504 | | with and adjoining the northwesterly line of said proposed 80 feet |
---|
505 | 505 | | public road, to centerline of MOUND CREEK and easterly line of said |
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506 | 506 | | 123.962 acre tract; |
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507 | 507 | | THENCE NORTHWESTERLY approximately 2,239 feet, more or less, |
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508 | 508 | | with and adjoining said easterly line of the 123.962 acre tract, |
---|
509 | 509 | | also being the meanders of MOUND CREEK, to the northwest corner of |
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510 | 510 | | the herein described tract, lying in the northwesterly line of said |
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511 | 511 | | 123.962 acre tract, also being a northwesterly corner of a 0.8579 |
---|
512 | 512 | | acre tract as recorded under Clerk's File No. 2018005220 of the |
---|
513 | 513 | | O.P.R.M.C.; |
---|
514 | 514 | | THENCE NORTHEASTERLY approximately 859 feet, more or less, |
---|
515 | 515 | | with and adjoining the northwesterly line of said 0.8579 acre |
---|
516 | 516 | | tract, to a northerly corner of the herein described tract, lying in |
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517 | 517 | | the southwesterly right-of-way line of said F.M. 2854; |
---|
518 | 518 | | THENCE SOUTHEASTERLY approximately 1,268 feet, more or less, |
---|
519 | 519 | | with and adjoining said southwesterly right-of-way line of F.M. |
---|
520 | 520 | | 2854, to the POINT OF BEGINNING, and containing approximately 25.7 |
---|
521 | 521 | | acres. This document was prepared under 22 Texas Administrative |
---|
522 | 522 | | Code §138.95, does not reflect the results of an on the ground |
---|
523 | 523 | | survey, and is not to be used to convey or establish interests in |
---|
524 | 524 | | real property except those rights and interests implied or |
---|
525 | 525 | | established by the creation or reconfiguration of the boundary of |
---|
526 | 526 | | the political subdivision for which it was prepared. |
---|
527 | 527 | | TRACT 3: 23.6 Acres |
---|
528 | 528 | | BEGINNING at a northeast corner of an 18.984 acre tract, as |
---|
529 | 529 | | described in a deed recorded under Clerk's File No. 8216886 of the |
---|
530 | 530 | | Official Public Records of Real Property Montgomery County, Texas |
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531 | 531 | | (O.P.R.R.P.M.C.)., lying in the southwesterly right-of-way line of |
---|
532 | 532 | | F.M. 2854; |
---|
533 | 533 | | THENCE SOUTHEASTERLY approximately 982 feet, more or less, |
---|
534 | 534 | | with and adjoining said southwesterly right-of-way line of F.M. |
---|
535 | 535 | | 2854, to the southeast corner of the herein described tract, also |
---|
536 | 536 | | being the north corner of a 0.8579 acre tract as recorded under |
---|
537 | 537 | | Clerk's File No. 2018005219 of the Official Public Records of |
---|
538 | 538 | | Montgomery County, Texas (O.P.R.M.C.); |
---|
539 | 539 | | THENCE SOUTHWESTERLY approximately 1,174 feet, more or less, |
---|
540 | 540 | | with and adjoining the northwesterly line of said 0.8579 acre tract |
---|
541 | 541 | | and a 2.975 acre tract as recorded under Clerk's File No, 2018005218 |
---|
542 | 542 | | of the O.P.R.M.C., to a southwesterly corner of the herein |
---|
543 | 543 | | described tract; |
---|
544 | 544 | | THENCE NORTHWESTERLY approximately 353 feet, more or less, to |
---|
545 | 545 | | a westerly corner of the herein described tract, also being the |
---|
546 | 546 | | southwest corner of said 18.984 acre tract; |
---|
547 | 547 | | THENCE NORTHERLY approximately 950 feet, more or less, to a |
---|
548 | 548 | | northwesterly corner of the herein described tract; |
---|
549 | 549 | | THENCE NORTHEASTERLY approximately 523 feet, more or less, to |
---|
550 | 550 | | the POINT OF BEGINNING, and containing approximately 23.6 acres. |
---|
551 | 551 | | This document was prepared under 22 Texas Administrative Code § |
---|
552 | 552 | | 138.95, does not reflect the results of an on the ground survey, |
---|
553 | 553 | | and is not to be used to convey or establish interests in real |
---|
554 | 554 | | property except those rights and interests implied or established |
---|
555 | 555 | | by the creation or reconfiguration of the boundary of the political |
---|
556 | 556 | | subdivision for which it was prepared. |
---|
557 | 557 | | SECTION 3. (a) The legal notice of the intention to |
---|
558 | 558 | | introduce this Act, setting forth the general substance of this |
---|
559 | 559 | | Act, has been published as provided by law, and the notice and a |
---|
560 | 560 | | copy of this Act have been furnished to all persons, agencies, |
---|
561 | 561 | | officials, or entities to which they are required to be furnished |
---|
562 | 562 | | under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
---|
563 | 563 | | Government Code. |
---|
564 | 564 | | (b) The governor, one of the required recipients, has |
---|
565 | 565 | | submitted the notice and Act to the Texas Commission on |
---|
566 | 566 | | Environmental Quality. |
---|
567 | 567 | | (c) The Texas Commission on Environmental Quality has filed |
---|
568 | 568 | | its recommendations relating to this Act with the governor, |
---|
569 | 569 | | lieutenant governor, and speaker of the house of representatives |
---|
570 | 570 | | within the required time. |
---|
571 | 571 | | (d) All requirements of the constitution and laws of this |
---|
572 | 572 | | state and the rules and procedures of the legislature with respect |
---|
573 | 573 | | to the notice, introduction, and passage of this Act have been |
---|
574 | 574 | | fulfilled and accomplished. |
---|
575 | 575 | | SECTION 4. This Act takes effect immediately if it receives |
---|
576 | 576 | | a vote of two-thirds of all the members elected to each house, as |
---|
577 | 577 | | provided by Section 39, Article III, Texas Constitution. If this |
---|
578 | 578 | | Act does not receive the vote necessary for immediate effect, this |
---|
579 | 579 | | Act takes effect September 1, 2023. |
---|
580 | 580 | | ______________________________ ______________________________ |
---|
581 | 581 | | President of the Senate Speaker of the House |
---|
582 | 582 | | I certify that H.B. No. 5375 was passed by the House on May |
---|
583 | 583 | | 12, 2023, by the following vote: Yeas 128, Nays 11, 2 present, not |
---|
584 | 584 | | voting. |
---|
585 | 585 | | ______________________________ |
---|
586 | 586 | | Chief Clerk of the House |
---|
587 | 587 | | I certify that H.B. No. 5375 was passed by the Senate on May |
---|
588 | 588 | | 24, 2023, by the following vote: Yeas 28, Nays 3. |
---|
589 | 589 | | ______________________________ |
---|
590 | 590 | | Secretary of the Senate |
---|
591 | 591 | | APPROVED: _____________________ |
---|
592 | 592 | | Date |
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593 | 593 | | _____________________ |
---|
594 | 594 | | Governor |
---|