Tex. Spec. Dist. Local Laws Code Section 1094.406
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. 692 (H.B. 2688), Sec. 16, eff. June 14, 2013.

Source: Section 1094.406 — Imposition of Tax and Return of Surplus Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1094.­htm#1094.­406 (accessed Jun. 5, 2024).

1094.001
Definitions 1094.002
Authority for Creation 1094.003
Essential Public Function 1094.004
District Territory 1094.005
Correction of Invalid Procedures 1094.006
District Support and Maintenance Not State Obligation 1094.007
Restriction on State Financial Assistance 1094.051
Board Election 1094.052
Notice of Election 1094.053
Ballot Application 1094.054
Qualifications for Office 1094.055
Board Vacancy 1094.056
Officers 1094.057
Voting Requirement 1094.058
District Administrator 1094.059
General Duties of District Administrator 1094.060
Appointment and Dismissal of Staff and Employees 1094.061
Seniority 1094.101
District Responsibility 1094.102
Restriction on Political Subdivision Taxation and Debt 1094.103
Oversight and Control 1094.104
Hospital System 1094.105
Rules 1094.106
Purchasing and Accounting Procedures 1094.107
District Property, Facilities, and Equipment 1094.108
Eminent Domain 1094.109
Gifts and Endowments 1094.110
Construction Contracts 1094.111
Operating and Management Contracts 1094.112
Contracts with Governmental Entities for Hospitalization 1094.113
Contracts with Governmental Entities for Investigatory or Other Services 1094.114
Payment for Treatment 1094.115
Authority to Sue and Be Sued 1094.151
Election on Expansion of Boundaries 1094.152
Ballot 1094.153
Election Results 1094.201
Budget 1094.202
Notice 1094.203
Amendments to Budget 1094.204
Restriction on Expenditures 1094.205
Fiscal Year 1094.206
Audit 1094.207
Inspection of Audit and District Records 1094.208
Financial Report 1094.209
Depository 1094.210
Spending and Investment Restrictions 1094.251
General Obligation Bonds 1094.252
Tax to Pay General Obligation Bonds 1094.253
General Obligation Bond Election 1094.254
Maturity of General Obligation Bonds 1094.255
Execution of General Obligation Bonds 1094.256
Revenue Bonds 1094.257
Refunding Bonds 1094.258
Bonds Exempt from Taxation 1094.259
Additional Means of Securing Repayment of Bonds 1094.260
Use of Bond Proceeds 1094.301
Imposition of Ad Valorem Tax 1094.302
Tax Rate 1094.303
Assessment and Collection of Taxes 1094.304
Assessment and Collection by District Tax Assessor-collector 1094.401
Dissolution 1094.402
Notice of Election 1094.403
Ballot 1094.404
Election Results 1094.405
Transfer or Administration of Assets 1094.406
Imposition of Tax and Return of Surplus Taxes 1094.407
Report
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Accessed:
Jun. 5, 2024

§ 1094.406’s source at texas​.gov