Tex. Spec. Dist. Local Laws Code Section 1059.307
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 county tax assessor-collector.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.

Source: Section 1059.307 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1059.­htm#1059.­307 (accessed Jun. 5, 2024).

1059.002
Authority for Operation 1059.003
Essential Public Function 1059.004
District Territory 1059.005
District Support and Maintenance Not State Obligation 1059.006
Restriction on State Financial Assistance 1059.051
Board Election 1059.052
Notice of Election 1059.053
Qualifications for Office 1059.054
Bond 1059.055
Board Vacancy 1059.056
Officers 1059.057
Compensation 1059.058
Voting Requirement 1059.059
District Administrator 1059.060
General Duties of District Administrator 1059.061
Employees 1059.062
Recruitment of Medical Staff and Professional Personnel 1059.063
Retirement Benefits 1059.101
District Responsibility 1059.102
Restriction on Political Subdivision Taxation and Debt 1059.103
Management, Control, and Administration 1059.104
Rules 1059.105
Purchasing and Accounting Procedures 1059.106
Mobile Emergency Medical or Air Ambulance Service 1059.107
District Property, Facilities, Equipment, and Services 1059.108
Eminent Domain 1059.109
Cost of Relocating or Altering Property 1059.110
Gifts and Endowments 1059.111
Construction Contracts 1059.112
Operating and Management Contracts 1059.113
Contracts with Governmental Entities for Services 1059.114
Payment for Treatment 1059.115
Policies or Rules on Indigent Health Care 1059.116
Reimbursement for Services 1059.117
Authority to Sue and Be Sued 1059.151
Budget 1059.152
Notice 1059.153
Amendments to Budget 1059.154
Restriction on Expenditures 1059.155
Fiscal Year 1059.156
Annual Audit 1059.157
Inspection of Annual Audit and District Records 1059.158
Financial Report 1059.159
Depository 1059.160
Spending and Investment Restrictions 1059.161
Authority to Borrow Money 1059.201
General Obligation Bonds 1059.202
Tax to Pay General Obligation Bonds 1059.203
General Obligation Bond Election 1059.204
Revenue Bonds 1059.205
Refunding Bonds 1059.206
Maturity of Bonds 1059.207
Execution of Bonds 1059.208
Bonds Exempt from Taxation 1059.251
Imposition of Ad Valorem Tax 1059.252
Tax Rate 1059.253
Tax Assessor-collector 1059.301
Dissolution 1059.302
Notice of Election 1059.303
Ballot 1059.304
Election Results 1059.305
Transfer or Administration of Assets 1059.306
Sale or Transfer of Assets and Liabilities 1059.307
Imposition of Tax and Return of Surplus Taxes 1059.308
Report
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Accessed:
Jun. 5, 2024

§ 1059.307’s source at texas​.gov