Tex. Spec. Dist. Local Laws Code Section 9070.004
Tax Liability of Excluded Territory

(a)

Territory excluded from the district under Section 9070.002 (Exclusion of Territory) is not released from the payment of its pro rata share of the district’s debt.

(b)

The district shall continue to impose taxes each year on the excluded territory at the same rate imposed on other district property until the taxes collected from the excluded territory equal its pro rata share of the district’s debt at the time the territory was excluded. The taxes collected shall be applied exclusively to the payment of the excluded territory’s pro rata share of the debt.

(c)

The owner of all or part of the excluded territory may pay in full, at any time, the owner’s share of the pro rata share of the district’s debt.

Added by Acts 2017, 85th Leg., R.S., Ch. 869 (H.B. 2803), Sec. 1.05, eff. April 1, 2019.