Title SD, Special District Local Laws Code

Sec. 1114.209. BONDS EXEMPT FROM TAXATION. The following are exempt from taxation by this state or a political subdivision of this state: (1) bonds issued or assumed by the district; (2) the transfer and issuance of the bonds; and (3) profits made in the sale of the bonds. Added …

Sec. 1114.251. IMPOSITION OF AD VALOREM TAX. (a) The board may impose a tax on all property in the district subject to district taxation. (b) The board may impose the tax to: (1) pay the indebtedness issued or assumed by the district; and (2) maintain and operate the district. Ad…

Sec. 1114.252. TAX RATE. (a) The board may impose the tax at a rate not to exceed 15 cents on each $100 valuation of all taxable property in the district. (b) In setting the tax rate, the board shall consider the income of the district from sources other than taxation. Added by A…

Sec. 1114.253. 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 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.0…

Sec. 1114.301. DISSOLUTION; ELECTION. (a) The commissioners court shall order an election on the question of dissolution of the district if the board receives a petition of 20 percent of the voters in the district. (b) The commissioners court on its own motion may order an electi…

Sec. 1114.302. NOTICE OF ELECTION. The commissioners court shall publish a substantial copy of the election order in a newspaper with general circulation in the district once a week for two consecutive weeks before the date of the election. Added by Acts 2013, 83rd Leg., R.S., Ch…

Sec. 1114.303. BALLOT. The ballot for an election under this subchapter must provide for voting for or against the following proposition: "Dissolution of the Willacy County Hospital District." Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.01, eff. April 1, 2015…

Sec. 1114.304. ELECTION RESULTS. (a) If a majority of the voters in an election favor dissolution, the commissioners court shall declare the results and order the district dissolved. A copy of the order must be placed in the minutes of the commissioners court. (b) If the election…

Sec. 1114.305. DETERMINATION OF DEBT. After issuing the dissolution order, the commissioners court shall: (1) determine the full debt owed by the district; and (2) correct the last approved assessment rolls of the district by adding any property accidentally omitted before the di…