Tex. Water Code Section 56.249
Authorizing Taxation on the Benefit Basis for Existing District

(a)

A district may levy taxes on the benefit basis as provided in this section.

(b)

Any person may present to the board a petition, signed by 75 of the resident freehold taxpayers of the district whose land would be affected or by one-third of the freehold resident taxpayers of the district whose land would be affected if there are less than 75 in the district, requesting that taxes of the district be levied on the benefit basis and showing that the levy of taxes on the benefit basis will be fair and equitable to all landowners in the district.

(c)

At the same meeting at which the petition is presented, the board shall schedule a hearing on the petition for either a regular meeting or a special meeting called for that purpose to be held during the period beginning on the 30th day and ending with the 60th day after the day the petition is presented.

(d)

The board shall give notice of the time and place of the hearing by posting a copy of the petition and the order of the board at five public places in the county during the 20-day period immediately preceding the day of the hearing. The board shall post one of the copies at the courthouse door and the other four copies at four places within the boundaries of the district.

(e)

At the hearing, any person whose land would be affected may appear before the board and may support or oppose the levy of taxes on a benefit basis and may offer testimony to show whether or not the levy of taxes on the benefit basis will be fair and equitable to landowners in the district. The board has exclusive jurisdiction to hear and determine this issue and matters relating to it and has exclusive jurisdiction in all subsequent proceedings. The board may adjourn the hearing from day to day, and judgments of the board are final.

(f)

If the board finds that levying taxes on the benefit basis will not be fair and equitable to landowners in the district, an order shall be entered dismissing the petition, and the district shall continue to levy taxes on an ad valorem basis, but if the board finds that levying taxes on the benefit basis will be fair and equitable to landowners in the district, the board shall order an election to be held in the district.

(g)

An election to approve the levy of taxes on the benefit basis must be held on the earliest legal date that occurs on or after the 30th day after the date the board orders the election. Notice of the election shall be given in the same manner as notice is given for the hearing on the petition. The board shall name polling places within the district and shall appoint judges and other necessary election officers. The ballots shall be printed to provide for voting for or against the following proposition: “The levy of taxes in the district on the benefit basis.”

(h)

At least two-thirds of those persons voting in the election must vote in favor of the proposition for it to carry.

(i)

If the proposition carries at the election, the order of the board canvassing the election shall provide that taxes of the district are to be levied on the benefit basis, but if the proposition fails to carry at the election, the order of the board canvassing the election shall provide that taxes of the district are to continue to be levied on an ad valorem basis.
Acts 1971, 62nd Leg., p. 521, ch. 58, Sec. 1, eff. Aug. 30, 1971. Amended by Acts 2001, 77th Leg., ch. 298, Sec. 15, eff. Sept. 1, 2001.

Source: Section 56.249 — Authorizing Taxation on the Benefit Basis for Existing District, https://statutes.­capitol.­texas.­gov/Docs/WA/htm/WA.­56.­htm#56.­249 (accessed Jun. 5, 2024).

56.001
Definitions 56.011
Creation of District 56.012
Name of Each District 56.013
Area Included in a District 56.014
Petition 56.015
Deposit 56.016
Time of Hearing 56.017
Notice 56.018
Hearing on the Petition 56.019
Findings 56.020
Engineer 56.021
Engineer’s Bond 56.022
Survey and Preliminary Plans 56.023
Map 56.024
Hearing on Preliminary Report 56.025
Changing the Preliminary Report 56.026
Adopting the Preliminary Report 56.033
Alternate Procedure for Creation 56.061
Creation of Board 56.062
Eligibility Requirements for Directors 56.064
Election of Directors 56.069
Transfer of Board’s Power to Commissioners Court 56.082
Hearing 56.111
Control and Repair of District Improvements 56.115
Duties of the Engineer 56.116
Maps and Estimates 56.120
Railroad Culverts 56.121
Road Culverts 56.122
Constructing Bridges and Culverts in Certain Counties 56.123
Change in Plans Without Additional Expenditures 56.124
Change in Plans with Additional Expenditures 56.125
Additional Improvements 56.126
Changes, Additions, and Improvements 56.128
Injuring Drainage Canal or Ditch 56.135
Interest in Drainage Contract 56.140
Public and Private Improvements 56.141
Outside Drains 56.142
Enlargement of Canals, Drains, and Other Outlets 56.143
Contract for Improvements with the United States 56.144
Interlocal Agreements 56.182
District Funds 56.201
Authority to Issue Bonds 56.202
Issuance of Bonds 56.203
Record Book for Bonds 56.204
Bonds: Requisites 56.205
Bonds: Approval 56.207
Bonds: Sale 56.209
Use of Unsold Bonds for Maintenance Purposes 56.210
Refunding Bonds 56.211
Refunding Bond Election 56.212
Approval and Issuance of Refunding Bonds 56.213
Tax Anticipation Notes 56.241
Levy of Taxes to Pay for Bonds 56.242
Maintenance Tax 56.247
Levying Taxes on the Benefit Basis 56.248
Authorizing Taxation on the Benefit Basis for Newly Created Districts 56.249
Authorizing Taxation on the Benefit Basis for Existing District 56.250
Law Governing Districts Levying Taxes on the Benefit Basis 56.251
Determining Acreage in the District 56.291
Authority to Dissolve a District 56.292
Petition 56.293
Deposit 56.294
Election 56.295
Result of the Election 56.296
Settlement of Debts 56.297
Dissolution Tax 56.299
Retirement of Bonds 56.300
Trustee 56.301
Trustee’s Bond 56.302
Trustee’s Compensation 56.303
Powers of the Trustee 56.304
Expenses of the Trustee 56.305
Presentation of Claims 56.306
Approval of Claim 56.307
Appeal 56.308
Rejection of Claim 56.309
Bonds and Approved Claims 56.310
Contesting Claim 56.311
Final Report of Trustee 56.0641
Election Procedures 56.0642
Applicability to Special Law Districts 56.751
Petition for Annexation 56.752
Hearing on Determination of Petition 56.753
Notice of Hearing 56.754
Elections to Approve Annexation of Territory 56.755
Notice and Procedure of Election 56.756
Liability of Added Territory 56.801
Consolidation of Districts 56.802
Consolidation by Agreement 56.803
Consolidation by Petition 56.804
Time of Holding Election 56.805
Ballot 56.806
Canvass 56.807
Governing Consolidated Districts 56.808
Title to Property 56.809
Unexpended Bond Proceeds 56.810
Fiscal Year
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 56.249’s source at texas​.gov