Tex. Water Code Section 54.749
Tax Liability of Excluded Land; Bonds Outstanding

(a)

Land excluded from the district under Section 54.748 (Exclusion of Land for Failure to Provide Sufficient Services; Bonds Outstanding) that is pledged as security for any outstanding debt of the district remains pledged for its pro rata share of the debt until final payment is made. The district shall continue to levy and collect taxes on the excluded land at the same rate levied on land remaining in the district until the amount of taxes collected from the excluded land equals the land’s pro rata share of the district’s debt outstanding at the time the land was excluded from the district.

(b)

The district shall apply the taxes collected on the excluded land only to the payment of the excluded land’s pro rata share of the debt.
Added by Acts 2003, 78th Leg., ch. 248, Sec. 33, eff. June 18, 2003.

Source: Section 54.749 — Tax Liability of Excluded Land; Bonds Outstanding, https://statutes.­capitol.­texas.­gov/Docs/WA/htm/WA.­54.­htm#54.­749 (accessed May 26, 2025).

54.001
Definitions 54.011
Creation of District 54.012
Purposes of a District 54.013
Composition of District 54.014
Petition 54.015
Contents of Petition 54.016
Consent of City 54.018
Notice and Hearing on District Creation 54.020
Hearing 54.021
Granting or Refusing Petition 54.022
Temporary Directors 54.023
Appeal from the Order of the Commission 54.024
Supervision by Commission 54.025
Qualification of Temporary Directors 54.030
Conversion of Certain Districts into Districts Operating Under This Chapter 54.032
Conversion of District: Notice 54.033
Conversion of District 54.034
Effect of Conversion 54.035
Reservation of Certain Powers for Converted Districts 54.036
Directors to Continue Serving 54.037
Regional Plan Implementation Agencies 54.101
Board of Directors 54.102
Qualifications for Directors 54.0161
Review of Creation by County 54.0162
Option of Selection by District Composed of Noncontiguous Areas Located in the Extraterritorial Jurisdiction of Two Municipalities 54.0163
Option of Selection of Extraterritorial Jurisdiction for Certain Districts 54.0165
Addition to District of Land in Extraterritorial Jurisdiction of Municipality 54.201
Powers 54.203
Municipal Solid Waste 54.205
Adopting Rules and Regulations 54.206
Effect of Rules 54.207
Publication of Rules 54.208
Effective Date of Rules 54.209
Limitation on Use of Eminent Domain 54.234
Acquiring Road Powers 54.235
Authority to Contract 54.236
Street or Security Lighting 54.237
Enforcement of Real Property Restrictions 54.238
Definitions 54.239
Appeal to the Commission of Decision of Board Regarding Facilities 54.240
Notice 54.241
Action on the Petition 54.242
Street Repair or Maintenance 54.243
Disposition of Impact Fees 54.501
Issuance of Bonds 54.502
Form of Bonds 54.503
Manner of Repayment of Bonds 54.504
Additional Security for Bonds 54.505
Election on Tax Bonds 54.507
Notice of Bond Election 54.510
Provisions of Bonds 54.512
Sale or Exchange of Bonds 54.514
Refunding Bonds 54.518
Mandamus by Bondholders 54.520
Cancellation of Unsold Bonds 54.521
Use of Bond Proceeds to Pay Certain Interest 54.522
Bonds for Street Repair or Maintenance 54.601
Tax Levy for Bonds 54.602
Establishment of Tax Rate in Each Year 54.603
Mandamus by Bondholders 54.604
Assessment and Collection of District Taxes 54.728
Consolidation of Districts 54.729
Elections to Approve Consolidation 54.730
Governing Consolidated Districts 54.731
Debts of Original Districts 54.732
Assessment and Collection of Taxes 54.733
Voted but Unissued Bonds 54.734
Dissolution of District Prior to Issuance of Bonds 54.735
Notice of Hearing 54.736
Hearing 54.737
Board’s Order to Dissolve District 54.738
Judicial Review of Board’s Order 54.739
Substituting Land of Equal Value 54.740
Requisites for Application for Exclusion 54.741
Inclusion of Substitute Land Required 54.742
Application for Inclusion 54.743
Notice of Hearing and Hearing Procedures 54.744
Impairment of Security 54.745
Board’s Resolution to Substitute 54.746
Liability of Excluded and Included Land 54.747
Service to Included Land 54.748
Exclusion of Land for Failure to Provide Sufficient Services 54.749
Tax Liability of Excluded Land 54.801
Authority to Establish Defined Areas or Designated Property 54.802
Defining Area and Designating Property to Be Benefited by Improvements 54.804
Order Adopting Plans for Defined Area or Designated Property 54.805
Obtaining Funds to Construct, Administer, Maintain, and Operate Improvements and Facilities in Defined Areas or Designated Property 54.806
Procedure for Election 54.809
Issuance of Bonds and Imposition of Tax for Defined Area or Designated Property 54.810
Limitation on Other Bond Authorizations 54.811
Pledge of Faith and Credit 54.812
Notice to Purchasers 54.813
Municipality’s Authority Regarding Defined Area 54.2051
Service Connections to Certain Dwelling Units 54.2052
Plumbing Code 54.2351
Contracts with Other Districts, Water Supply Corporations, or Other Retail Public Utilities 54.5161
Review of Bond Projects by Counties
Green check means up to date. Up to date

Verified:
May 26, 2025

§ 54.749. Tax Liab. of Excluded Land; Bonds Outstanding's source at texas​.gov