Tex.
Transp. Code Section 457.351
Election to Dissolve Authority
(a)
A board may order an election on the question of dissolving the authority.(b)
The board shall dissolve the authority if the dissolution is approved by a majority of the votes cast.(c)
The provisions of Section 457.053 (Confirmation Election) that relate to the notice and conduct of an election under that section apply to an election to dissolve an authority unless a different requirement is specified in this section.(d)
The board shall send a notice of the election to the department and the comptroller.(e)
At the election, the ballots shall be printed to permit voting for or against the proposition: “Dissolution of (name of authority).”(f)
The board shall send a certified copy of the order canvassing the election results to the department and the comptroller and file a copy in the deed records of the county.(g)
The repeal of an authority’s sales and use tax under this chapter takes effect on:(1)
the first day of the first calendar quarter that begins after the date the comptroller receives the notice of the dissolution of the authority; or(2)
the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the presiding officer of the board that the comptroller requires more time to implement the repeal of the tax.
Source:
Section 457.351 — Election to Dissolve Authority, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.457.htm#457.351 (accessed Jun. 5, 2024).
