Tex. Spec. Dist. Local Laws Code Section 1067.307
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 vice president-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 vice president-secretary to transmit the money to the county tax assessor-collector.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 221 (H.B. 886), Sec. 10, eff. May 25, 2019.

Source: Section 1067.307 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1067.­htm#1067.­307 (accessed Jun. 5, 2024).

1067.002
Authority for Creation 1067.003
Essential Public Function 1067.004
District Territory 1067.005
District Support and Maintenance Not State Obligation 1067.006
Restriction on State Financial Assistance 1067.051
Board Election 1067.052
Notice of Election 1067.053
Qualifications for Office 1067.054
Board Vacancy 1067.055
Officers 1067.056
Compensation 1067.057
Chief Executive Officer 1067.058
General Duties of Chief Executive Officer 1067.059
Appointment and Recruitment of Staff and Employees 1067.060
Personnel Contracts 1067.061
Retirement Benefits 1067.101
District Responsibility 1067.102
Restriction on Political Subdivision Taxation and Debt 1067.103
Management, Control, and Administration 1067.104
Hospital or Hospital System 1067.105
Rules 1067.106
Purchasing and Accounting Procedures 1067.107
District Property, Facilities, and Equipment 1067.108
Eminent Domain 1067.109
Gifts and Endowments 1067.110
Contracts with Governmental Entities for Care and Treatment 1067.111
Payment for Treatment 1067.112
Authority to Sue and Be Sued 1067.151
Budget 1067.152
Notice 1067.153
Amendments to Budget 1067.154
Fiscal Year 1067.155
Annual Audit 1067.156
Depository 1067.157
Authority to Borrow Money 1067.201
General Obligation Bonds 1067.202
Tax to Pay General Obligation Bonds 1067.203
General Obligation Bond Election 1067.204
Maturity of General Obligation Bonds 1067.205
Execution of General Obligation Bonds 1067.206
Revenue Bonds 1067.207
Refunding Bonds 1067.208
Bonds Exempt from Taxation 1067.209
Additional Means of Securing Repayment of Bonds 1067.210
Use of Bond Proceeds 1067.251
Imposition of Ad Valorem Tax 1067.252
Tax Rate 1067.253
Tax Assessor-collector 1067.301
Dissolution 1067.302
Notice of Election 1067.303
Ballot 1067.304
Election Results 1067.305
Transfer or Administration of Assets 1067.306
Sale or Transfer of Assets and Liabilities 1067.307
Imposition of Tax and Return of Surplus Taxes 1067.308
Report
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Accessed:
Jun. 5, 2024

§ 1067.307’s source at texas​.gov