Tex. Spec. Dist. Local Laws Code Section 1036.406
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.

(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 money to the appropriate county tax assessor-collector.
Added by Acts 2011, 82nd Leg., R.S., Ch. 610 (S.B. 490), Sec. 8, eff. September 1, 2011.

Source: Section 1036.406 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1036.­htm#1036.­406 (accessed Jun. 5, 2024).

1036.001
Definitions 1036.002
Authority for Operation 1036.003
Essential Public Function 1036.004
District Territory 1036.005
District Support and Maintenance Not State Obligation 1036.006
Restriction on State Financial Assistance 1036.051
Board Election 1036.052
Notice of Election 1036.053
Ballot Application 1036.054
Qualifications for Office 1036.055
Board Vacancy 1036.056
Officers 1036.057
Compensation 1036.058
Voting Requirement 1036.059
District Administrator 1036.060
General Duties of District Administrator 1036.061
Assistant District Administrator 1036.062
Employees 1036.063
Retirement Benefits 1036.101
District Responsibility 1036.102
Restriction on County Taxation and Debt 1036.103
Management, Control, and Administration 1036.104
Rules 1036.105
Purchasing and Accounting Procedures 1036.106
Mobile Emergency Medical Service 1036.107
District Property, Facilities, and Equipment 1036.108
Eminent Domain 1036.109
Cost of Relocating or Altering Property 1036.110
Gifts and Endowments 1036.111
Construction Contracts 1036.112
Operating and Management Contracts 1036.113
Contracts with Governmental Entities for Services 1036.114
Payment for Treatment 1036.115
Reimbursement for Services 1036.116
Authority to Sue and Be Sued 1036.151
Budget 1036.152
Notice 1036.153
Amendment of Budget 1036.154
Restriction on Expenditures 1036.155
Fiscal Year 1036.156
Annual Audit 1036.157
Inspection of Annual Audit and District Records 1036.158
Financial Report 1036.159
Depository 1036.160
Spending and Investment Restrictions 1036.161
Authority to Borrow Money 1036.201
General Obligation Bonds 1036.202
Tax to Pay General Obligation Bonds 1036.203
Bond Election 1036.204
Revenue Bonds 1036.205
Refunding Bonds 1036.206
Additional Means of Securing Repayment of Bonds 1036.207
Maturity of Bonds 1036.208
Execution of Bonds 1036.209
Bonds Exempt from Taxation 1036.210
Use of Bond Proceeds 1036.251
Imposition of Ad Valorem Tax 1036.252
Tax Rate 1036.253
Tax Assessor-collector 1036.301
Expansion of District Territory to Entire County 1036.401
Dissolution 1036.402
Notice of Election 1036.403
Ballot 1036.404
Election Results 1036.405
Transfer or Administration of Assets 1036.406
Imposition of Tax and Return of Surplus Taxes 1036.407
Report
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 1036.406’s source at texas​.gov