Title SD, Special District Local Laws Code

Sec. 1023.208. BONDS EXEMPT FROM TAXATION. The following are exempt from taxation by this state or by a political subdivision of this state: (1) bonds issued by the district; (2) any transaction relating to the bonds; and (3) profits made in the sale of the bonds. Added by Acts 2…

Sec. 1023.251. IMPOSITION OF AD VALOREM TAX. (a) The board may impose a tax on all property in the district subject to district taxation. (b) The tax may be used to pay: (1) indebtedness issued or assumed by the district; and (2) the maintenance and operating expenses of the dist…

Sec. 1023.252. TAX RATE. (a) The board may impose the tax at a rate not to exceed the limit approved by the voters at the election authorizing the imposition of a tax. (b) The tax rate for all purposes may not exceed 37.5 cents on each $100 valuation of all taxable property in th…

Sec. 1023.253. TAX ASSESSOR-COLLECTOR. The board may provide for the appointment of a tax assessor-collector for the district or may contract for the assessment and collection of taxes as provided by the Tax Code. Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.0…

Sec. 1023.301. DISSOLUTION; ELECTION. (a) The district may be dissolved and the district's assets and liabilities sold or transferred to another person only on approval of a majority of the district voters voting at an election held for that purpose. (b) A majority of the directo…

Sec. 1023.302. NOTICE OF ELECTION. (a) The board shall give notice of an election under this subchapter by publishing once a week for two consecutive weeks a substantial copy of the election order in a newspaper with general circulation in the district. (b) The first publication …

Sec. 1023.303. BALLOT. The ballot for an election under this subchapter must be printed to permit voting for or against the proposition: "The dissolution of the Eastland Memorial Hospital District and the transfer of its assets and liabilities in the following manner: __________ …

Sec. 1023.304. ELECTION RESULTS. (a) If the board finds the election results favor the proposition to dissolve the district, the board shall: (1) issue an order declaring the district dissolved; and (2) proceed with the sale or transfer of the district's assets and liabilities ac…

Sec. 1023.305. TRANSFER OR ADMINISTRATION OF ASSETS. (a) If a majority of the votes in an election under this subchapter favor dissolution, the board shall: (1) transfer the district's assets to Eastland County or another governmental entity in Eastland County; or (2) administer …

Sec. 1023.306. SALE OR TRANSFER OF ASSETS AND LIABILITIES. (a) The district may not be dissolved unless the board provides for the sale or transfer of the district's assets and liabilities to another person. (b) The dissolution of the district and the sale or transfer of the dist…

Sec. 1023.307. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES. (a) If a majority of the votes in an election to dissolve the district favor dissolution, the board shall: (1) determine the debt owed by the district; and (2) impose a tax on the taxable property in the district at a …

Sec. 1023.308. REPORT; DISSOLUTION ORDER. (a) After the district has paid all district debts and has disposed of all district assets as prescribed by this subchapter, the board shall file a written report with the Commissioners Court of Eastland County summarizing the board's act…

Sec. 1023.401. EXPANSION OF DISTRICT TERRITORY. (a) The district may expand its territory in the manner provided by Section 286.101, Health and Safety Code, for the expansion of the territory of a hospital district created under Chapter 286, Health and Safety Code. (b) The board …