Tex. Spec. Dist. Local Laws Code Section 1079.306
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.

(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 2013, 83rd Leg., R.S., Ch. 1117 (H.B. 3896), Sec. 3, eff. June 14, 2013.

Source: Section 1079.306 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1079.­htm#1079.­306 (accessed May 26, 2025).

1079.001
Definitions 1079.002
Authority for Operation 1079.003
Essential Public Function 1079.004
District Territory 1079.005
District Support and Maintenance Not State Obligation 1079.006
Restriction on State Financial Assistance 1079.051
Board Election 1079.052
Qualifications for Office 1079.053
Bond 1079.054
Board Vacancy 1079.055
Officers 1079.056
Compensation 1079.057
Voting Requirement 1079.058
District Administrator 1079.059
General Duties of District Administrator 1079.060
Appointment of Staff and Employees 1079.061
Retirement Benefits 1079.101
District Responsibility 1079.102
Restriction on County Taxation and Debt 1079.103
Management, Control, and Administration 1079.104
Rules 1079.105
Purchasing and Accounting Procedures 1079.106
Mobile Emergency Medical Service 1079.107
District Property, Facilities, and Equipment 1079.108
Eminent Domain 1079.109
Cost of Relocating or Altering Property 1079.110
Gifts and Endowments 1079.111
Construction Contracts 1079.112
Operating and Management Contracts 1079.113
Contracts with Governmental Entities for Services 1079.114
Payment for Treatment 1079.115
Reimbursement for Services 1079.116
Authority to Sue and Be Sued 1079.151
Budget 1079.152
Notice 1079.153
Amendments to Budget 1079.154
Restriction on Expenditures 1079.155
Fiscal Year 1079.156
Annual Audit 1079.157
Inspection of Annual Audit and District Records 1079.158
Financial Report 1079.159
Depository 1079.160
Spending and Investment Restrictions 1079.201
General Obligation Bonds 1079.202
Tax to Pay General Obligation Bonds 1079.203
General Obligation Bond Election 1079.204
Revenue Bonds 1079.205
Refunding Bonds 1079.206
Maturity of Bonds 1079.207
Execution of Bonds 1079.208
Bonds Exempt from Taxation 1079.209
Additional Means of Securing Repayment of Bonds 1079.210
Use of Bond Proceeds 1079.251
Imposition of Ad Valorem Tax 1079.252
Tax Rate 1079.253
Tax Assessor-collector 1079.301
Dissolution 1079.302
Notice of Election 1079.303
Ballot 1079.304
Election Results 1079.305
Transfer or Administration of Assets 1079.306
Imposition of Tax and Return of Surplus Taxes 1079.307
Report
Green check means up to date. Up to date

Verified:
May 26, 2025

§ 1079.306’s source at texas​.gov