Tex. Spec. Dist. Local Laws Code Section 1025.306
Imposition of Tax and Return of Surplus Taxes

(a)

After the board finds 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. 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 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.013, eff. September 1, 2009.

Source: Section 1025.306 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1025.­htm#1025.­306 (accessed Feb. 26, 2025).

1025.001
Definitions 1025.002
Authority for Operation 1025.003
Essential Public Function 1025.004
District Territory 1025.005
Correction of Invalid Procedures 1025.006
District Support and Maintenance Not State Obligation 1025.007
Restriction on State Financial Assistance 1025.051
Board Election 1025.052
Notice of Election 1025.053
Ballot Application 1025.054
Qualifications for Office 1025.055
Board Vacancy 1025.056
Officers 1025.057
Compensation 1025.058
Quorum 1025.059
Voting Requirement 1025.060
District Administrator 1025.061
General Duties of District Administrator 1025.062
Employees 1025.101
District Responsibility 1025.102
Restriction on Political Subdivision Taxation and Debt 1025.103
Management, Control, and Administration 1025.104
Hospital System 1025.105
Rules 1025.106
Purchasing and Accounting Procedures 1025.107
District Property, Facilities, and Equipment 1025.108
Eminent Domain 1025.109
Gifts and Endowments 1025.110
Construction Contracts 1025.111
Operating and Management Contracts 1025.112
Contracts with Governmental Entities for Care and Treatment 1025.113
Contracts with Governmental Entities for Investigatory or Other Services 1025.114
Payment for Treatment 1025.115
Authority to Sue and Be Sued 1025.151
Budget 1025.152
Notice 1025.153
Amendments to Budget 1025.154
Restriction on Expenditures 1025.155
Fiscal Year 1025.156
Audit 1025.157
Inspection of Audit and District Records 1025.158
Financial Report 1025.159
Depository 1025.160
Spending and Investment Restrictions 1025.161
Authority to Borrow Money 1025.201
General Obligation Bonds 1025.202
Tax to Pay General Obligation Bonds 1025.203
General Obligation Bond Election 1025.204
Maturity of General Obligation Bonds 1025.205
Execution of General Obligation Bonds 1025.206
Revenue Bonds 1025.207
Refunding Bonds 1025.208
Bonds Exempt from Taxation 1025.209
Additional Means of Securing Repayment of Bonds 1025.210
Use of Bond Proceeds 1025.251
Imposition of Ad Valorem Tax 1025.252
Tax Rate 1025.253
Assessment and Collection by County Tax Assessor-collector 1025.254
Assessment and Collection by District Tax Assessor-collector 1025.301
Dissolution 1025.302
Notice of Election 1025.303
Ballot 1025.304
Election Results 1025.305
Transfer or Administration of Assets 1025.306
Imposition of Tax and Return of Surplus Taxes 1025.307
Report 1025.1145
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Accessed:
Feb. 26, 2025

§ 1025.306’s source at texas​.gov