Tex. Spec. Dist. Local Laws Code Section 1076.306
Imposition of Tax and Return of Surplus Taxes

(a)

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

(1)

determine any debt owed by the district; and

(2)

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

(b)

On the payment of all outstanding debts and obligations of the district, the board shall order the board 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 board secretary to transmit the money to the county tax assessor-collector.
Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.01, eff. April 1, 2015.

Source: Section 1076.306 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1076.­htm#1076.­306 (accessed Jun. 5, 2024).

1076.001
Definitions 1076.002
Authority for Creation 1076.003
Political Subdivision 1076.004
Findings of Benefit and Public Purpose 1076.005
District Territory 1076.051
Board Election 1076.052
Notice of Election 1076.053
Qualifications for Office 1076.054
Bond 1076.055
Board Vacancy 1076.056
Officers 1076.057
Compensation 1076.058
District Administrator 1076.059
General Duties of District Administrator 1076.060
Appointment and Removal of Medical Staff and Employees 1076.061
Recruitment of Medical Staff and Employees 1076.062
Health Care Educational Programs 1076.063
Retirement Benefits 1076.101
District Responsibility 1076.102
Management, Control, and Administration 1076.103
Hospital System 1076.104
Rules 1076.105
Purchasing and Accounting 1076.106
District Property, Facilities, and Equipment 1076.107
Eminent Domain 1076.108
Gifts, Grants, and Endowments 1076.109
Contracts with Governmental Entities for Care and Treatment 1076.110
Contracts for Services 1076.111
Provision of Certain Health Services 1076.112
Payment for Treatment 1076.113
Nonprofit Corporation 1076.151
Budget 1076.152
Proposed Budget: Notice and Hearing 1076.153
Fiscal Year 1076.154
Annual Audit 1076.155
Financial Report 1076.156
Projects and Purchases Exempt from Assessment or Taxation 1076.157
Depository 1076.158
Authority to Borrow Money 1076.159
Investment of District Money 1076.201
General Obligation Bonds 1076.202
Tax to Pay General Obligation Bonds 1076.203
General Obligation Bond Election 1076.204
Execution of General Obligation Bonds 1076.205
Revenue Bonds 1076.206
Refunding Bonds 1076.207
Maturity of Bonds 1076.208
Additional Means of Securing Repayment of Bonds 1076.209
Use of Bond Proceeds 1076.210
Bonds Exempt from Taxation 1076.251
Imposition of Ad Valorem Tax 1076.252
Tax Rate 1076.253
Tax Assessor-collector 1076.301
Dissolution 1076.302
Notice of Election 1076.303
Ballot 1076.304
Election Results 1076.305
Transfer or Administration of Assets 1076.306
Imposition of Tax and Return of Surplus Taxes 1076.307
Report
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Accessed:
Jun. 5, 2024

§ 1076.306’s source at texas​.gov