Tex.
Spec. Dist. Local Laws Code Section 7803.102
Annexation of Land
(a)
The district may annex land in the manner provided by Subchapter J (Adding Land by Petition of Landowner), Chapter 49 (Provisions Applicable to All Districts), or Subchapter O, Chapter 51 (Water Control and Improvement Districts), Water Code, to the extent applicable.(b)
If land is annexed by the district under Section 49.301 (Adding Land by Petition of Landowner) or 51.714 (Adding Land by Petition of Landowner), Water Code, the board may require the petitioners to:(1)
allow the land to be added to assume its pro rata share of taxes necessary to support the voted but unissued bonds of the district; and(2)
authorize the board to impose a tax on the petitioners’ property to pay for the bonds after the bonds have been issued.(c)
If land is annexed by the district under Section 49.302 (Adding Land by Petition of Less than All the Landowners), Water Code, the board may submit to the voters of the area to be annexed a proposition on the question of the assumption by the area to be annexed of its pro rata share of the voted but not yet issued or sold bonds of the district and the imposition of an ad valorem tax on taxable property in the area to be annexed along with a tax in the rest of the district for the payment of the bonds.(d)
If the petitioners consent or if the election results favorably, the district may issue its voted but unissued bonds regardless of changes to district boundaries since the original voting or authorization of the bonds.
Source:
Section 7803.102 — Annexation of Land, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.7803.htm#7803.102 (accessed Jun. 5, 2024).
