Tex.
Spec. Dist. Local Laws Code Section 3792.0314
Adding or Excluding Land
(a)
The district may add land as provided by Subchapter J (Adding Land by Petition of Landowner), Chapter 49 (Provisions Applicable to All Districts), Water Code.(b)
The district may exclude land as provided by Subchapter J (Adding Land by Petition of Landowner), Chapter 49 (Provisions Applicable to All Districts), Water Code. Section 375.044 (Excluding Territory; Notice of Boundaries)(b), Local Government Code, does not apply to the district.(c)
The district may include and exclude land as provided by Sections 54.739-54.747, Water Code. A reference in those sections to a “tax” means an ad valorem tax for the purposes of this subsection.(d)
If the district adopts a sales and use tax authorized at an election held under Section 3792.0602 (Election; Adoption of Tax) and subsequently includes new territory in the district under this section, the district:(1)
is not required to hold another election to approve the imposition of the sales and use tax in the included territory; and(2)
shall impose the sales and use tax in the included territory as provided by Chapter 321 (Municipal Sales and Use Tax Act), Tax Code.(e)
If the district adopts a sales and use tax authorized at an election held under Section 3792.0602 (Election; Adoption of Tax) and subsequently excludes territory in the district under this section, the sales and use tax is inapplicable to the excluded territory, as provided by Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, but is applicable to the territory remaining in the district.
Source:
Section 3792.0314 — Adding or Excluding Land, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3792.htm#3792.0314 (accessed Jun. 5, 2024).
