Tex. Spec. Dist. Local Laws Code Section 1004.156
Imposition of Tax and Return of Surplus Taxes

(a)

After the board determines that the district is dissolved, the board shall:

(1)

determine the debt owed by the district; and

(2)

impose on the property included in the district’s tax rolls a tax that is in proportion of the debt to the property value.

(b)

On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return to each district taxpayer the taxpayer’s pro rata share of all unused tax money.

(c)

A taxpayer may request that the taxpayer’s share of surplus tax money be credited to the taxpayer’s county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit the funds to the county tax assessor-collector.
Added by Acts 2005, 79th Leg., Ch. 729 (H.B. 2019), Sec. 1.01, eff. April 1, 2007.

Source: Section 1004.156 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1004.­htm#1004.­156 (accessed Jun. 5, 2024).

1004.001
Definitions 1004.002
Authority for Operation 1004.003
Essential Public Function 1004.004
District Territory 1004.005
District Support and Maintenance Not State Obligation 1004.006
Restriction on State Financial Assistance 1004.051
Board 1004.052
Terms 1004.053
Qualifications for Office 1004.054
Director’s Bond 1004.055
Board Vacancy 1004.056
Officers 1004.057
Compensation 1004.058
Voting Requirement 1004.059
District Administrator 1004.060
General Duties of District Administrator 1004.061
Assistant District Administrator 1004.062
Employees 1004.063
Recruitment of Medical Staff and Employees 1004.064
Appointment and Removal of Medical Staff 1004.065
Retirement Benefits 1004.101
District Responsibility 1004.102
Management, Control, and Administration 1004.103
Rules 1004.104
Purchasing and Accounting Procedures 1004.105
Provision of Certain Health Services 1004.106
District Property, Facilities, and Equipment 1004.107
Operating and Management Contracts 1004.108
Service Contracts 1004.109
Eminent Domain 1004.110
Cost of Relocating or Altering Property 1004.111
Gifts and Endowments 1004.112
Payment for Treatment 1004.113
Reimbursement for Services 1004.114
Nonprofit Corporation 1004.115
Authority to Sue and Be Sued 1004.116
Construction Contracts 1004.151
Dissolution 1004.152
Notice of Election 1004.153
Ballot 1004.154
Election Results 1004.155
Transfer or Administration of Assets 1004.156
Imposition of Tax and Return of Surplus Taxes 1004.157
Report 1004.171
Dissolution 1004.172
Notice of Election 1004.173
Ballot 1004.174
Election Results 1004.175
Transfer or Administration of Assets 1004.201
Budget 1004.202
Notice 1004.203
Amendment of Budget 1004.204
Fiscal Year 1004.205
Annual Audit 1004.206
Inspection of Annual Audit and District Records 1004.207
Financial Report 1004.208
Short-term Financing 1004.209
Debt Limitation 1004.210
Depository 1004.211
Restriction on Investment 1004.251
General Obligation Bonds 1004.252
Tax to Pay General Obligation Bonds 1004.253
General Obligation Bond Election 1004.254
Revenue Bonds 1004.255
Maturity 1004.256
Execution of Bonds 1004.257
Bonds Not Subject to Taxation 1004.301
Imposition of Ad Valorem Tax 1004.302
Tax Rate 1004.303
Election to Increase Maximum Tax Rate 1004.304
Notice of Election 1004.305
Ballot 1004.306
Tax Assessor-collector
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 1004.156’s source at texas​.gov