Tex. Spec. Dist. Local Laws Code Section 1081.306
Imposition of Tax and Return of Surplus

(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 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 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Source: Section 1081.306 — Imposition of Tax and Return of Surplus, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1081.­htm#1081.­306 (accessed Jun. 5, 2024).

1081.001
Definitions 1081.002
Authority for Operation 1081.003
Essential Public Function 1081.004
District Territory 1081.005
Correction of Invalid Procedures 1081.006
District Support and Maintenance Not State Obligation 1081.007
Restriction on State Financial Assistance 1081.051
Board Election 1081.052
Qualifications for Office 1081.053
Board Vacancy 1081.054
Officers 1081.055
Compensation 1081.056
Quorum 1081.057
Voting Requirement 1081.058
Chief Executive Officer 1081.059
General Duties of Chief Executive Officer 1081.060
Appointment of Staff and Employees 1081.101
District Responsibility 1081.102
Restriction on Political Subdivision Taxation and Debt 1081.103
Management, Control, and Administration 1081.104
Hospital System 1081.105
Rules 1081.106
Purchasing and Accounting Procedures 1081.107
District Property, Facilities, and Equipment 1081.108
Eminent Domain 1081.109
Gifts and Endowments 1081.110
Construction Contracts 1081.111
Operating and Management Contracts 1081.112
Contracts with Governmental Entities for Hospitalization 1081.113
Contracts with Governmental Entities for Investigatory and Other Services 1081.114
Care and Treatment for Indigent 1081.115
Authority to Sue and Be Sued 1081.151
Budget 1081.152
Notice 1081.153
Amendments to Budget 1081.154
Restriction on Expenditures 1081.155
Fiscal Year 1081.156
Audit 1081.157
Inspection of Audit and District Records 1081.158
Financial Report 1081.159
Depository 1081.160
Spending and Investment Restrictions 1081.202
Tax to Pay General Obligation Bonds 1081.203
General Obligation Bond Election 1081.204
Revenue Bonds 1081.205
Maturity of Bonds 1081.206
Execution of Bonds 1081.207
Bonds Exempt from Taxation 1081.251
Imposition of Ad Valorem Tax 1081.252
Tax Rate 1081.253
Tax Assessor-collector 1081.301
Dissolution 1081.302
Notice of Election 1081.303
Ballot 1081.304
Election Results 1081.305
Transfer or Administration of Assets 1081.306
Imposition of Tax and Return of Surplus 1081.307
Report
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 1081.306’s source at texas​.gov