Title SD, Special District Local Laws Code

Sec. 1101.251. 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) district maintenance and operating expenses. (c) T…

Sec. 1101.252. 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 the tax. (b) The tax rate for all purposes may not exceed 75 cents on each $100 valuation of all taxable property in th…

Sec. 1101.253. ELECTION TO INCREASE MAXIMUM TAX RATE. (a) The board may order an election to increase the district's maximum tax rate to 75 cents on each $100 valuation of taxable property in the district. The board shall order the election if the board receives a petition reques…

Sec. 1101.254. LIMIT ON ANNUAL INCREASE IN TAX RATE. (a) Notwithstanding Section 1101.253, the board may not in any year increase the tax rate by five cents or more on each $100 valuation above the tax rate imposed in the preceding year unless the increase is approved at an elect…

Sec. 1101.255. 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 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01…

Sec. 1101.301. DISSOLUTION; ELECTION. (a) The district may be dissolved as provided by this subchapter. (b) The board may order an election on the question of dissolving the district and disposing of the district's assets and obligations. (c) The board shall order an election if …

Sec. 1101.302. BALLOT. The ballot for an election under this subchapter must be printed to permit voting for or against the proposition: "The dissolution of the Sutton County Hospital District." Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 201…

Sec. 1101.303. ELECTION RESULTS. (a) If a majority of the votes in an election under this subchapter favor dissolution, the board shall find that the district is dissolved. (b) If a majority of the votes in the election do not favor dissolution, the board shall continue to admini…

Sec. 1101.304. 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 to Sutton County the land, buildings, improvements, equipment, and other assets that belong to the district; o…

Sec. 1101.305. BOARD MANAGEMENT OF ASSETS ON DISSOLUTION; IMPOSITION OF TAX. (a) If the district does not transfer the land, buildings, improvements, equipment, and other assets to Sutton County under Section 1101.304, the board shall continue to control and administer the proper…

Sec. 1101.306. RETURN OF SURPLUS TAXES. (a) On the payment of all outstanding debts and obligations of the district in accordance with Section 1101.305, the board shall order the board secretary to return to each district taxpayer the pro rata share of all unused tax money. (b) A…

Sec. 1101.307. REPORT; DISSOLUTION ORDER. (a) After the district has paid all district debts and has disposed of all district money and other assets as prescribed by this subchapter, the board shall file a written report with the commissioners court summarizing the board's action…