Title LG, Local Government Code

Sec. 326.021. CONFIRMATION ELECTION. A district may be created and a sales and use tax may be authorized only if the creation is confirmed and the tax is approved by a majority of the qualified voters of the district voting at an election held for that purpose. Added by Acts 1997…

Sec. 326.022. TERRITORY INCLUDED IN A DISTRICT. (a) A district may include any contiguous territory within a single county. (b) The district may include incorporated or unincorporated territory. (c) If the boundaries of the proposed district include any territory that, on the dat…

Sec. 326.023. PETITION FOR CREATION OF DISTRICT. (a) Before a district may be created, the commissioners court of the county in which the proposed district is located must receive a petition signed by at least five percent of the number of voters in the territory of the proposed …

Sec. 326.024. PAYMENT OF ELECTION COSTS. The commissioners court may not order the creation of the district or a confirmation election until the petitioners deposit with the county clerk an amount of money equal to the cost of conducting the creation election of the proposed dist…

Sec. 326.025. FILING OF PETITION; HEARING; ORDERING ELECTION. (a) At the next regular or special session of the commissioners court held after the petition is filed with the commissioners court, the commissioners court shall consider the petition. (b) The commissioners court shal…

Sec. 326.026. ELECTION ORDER. In addition to the elements required to be included by the Election Code, the election order must state: (1) the ballot proposition stating the measure to be voted on; (2) the hours that the polls will be open; and (3) the location of each polling pl…

Sec. 326.027. NOTICE. (a) The commissioners court shall give notice of the election by publishing a substantial copy of the election order once a week for two consecutive weeks in a newspaper with general circulation in the county in which the proposed district is located. (b) Th…

Sec. 326.028. BALLOT PROPOSITION. (a) The ballot for the election shall be printed to permit voting for or against the proposition: "The creation of the __________ (name of district) and adoption of a local sales and use tax in the (name of district) at the rate of _______ (rate)…

Sec. 326.029. RESULTS OF ELECTION. (a) If a majority of the votes received in the election favor the creation of the district and the adoption of the sales and use tax, the commissioners court shall by resolution or order declare that the district is created and shall declare the…

Sec. 326.030. INITIAL TRUSTEES. (a) The commissioners court shall declare the five persons receiving the highest number of votes for trustee to be elected as trustees. (b) The two trustees elected who received the fewest number of votes shall serve until the next board of trustee…

Sec. 326.041. BOARD OF TRUSTEES. A district shall be governed by a board of five trustees. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.042. REGISTERED VOTER REQUIREMENT. A person may not be elected to the board of trustees unless the person is a resident of the district and a registered voter of the county in which the district is located. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1…

Sec. 326.043. ELECTION OF TRUSTEES; TERM OF OFFICE. (a) Trustees shall serve two-year terms. (b) The general election for trustees shall be held annually on an authorized uniform election date under Chapter 41, Election Code. (c) Except for the initial members of the board of tru…

Sec. 326.0431. WRITE-IN CANDIDACIES. Write-in votes may be counted only for names appearing on a list of write-in candidates, in the manner that Subchapter C, Chapter 146, Election Code, provides for counting write-in votes for city officers. Added by Acts 2001, 77th Leg., ch. 61…

Sec. 326.0432. ELECTION OF UNOPPOSED CANDIDATE. Subchapter C, Chapter 2, Election Code, applies to the election of an unopposed candidate for the office of trustee after the election of the initial members of the board of trustees. Added by Acts 2001, 77th Leg., ch. 61, Sec. 1, e…

Sec. 326.044. BOARD VACANCY. A vacancy in the office of a trustee shall be filled by appointment by the remaining trustees. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.045. OFFICERS. After the trustees have assumed office, the trustees shall elect from among the trustees a president, a vice president, a secretary, and any other officers the board considers necessary. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.046. QUORUM; OFFICERS' DUTIES. (a) Three trustees constitute a quorum and a concurrence of three is sufficient in any matter relating to the business of the district. (b) The president presides at all board meetings and is the chief executive officer of the district. (c)…

Sec. 326.047. BYLAWS. The board may adopt bylaws to govern: (1) the time, place, and manner of conducting board meetings; (2) the powers, duties, and responsibilities of the board's officers and employees; (3) the disbursement of money by a check, draft, or warrant; (4) the appoi…

Sec. 326.048. MEETINGS AND NOTICE. (a) The board may establish regular meetings to conduct district business and may hold special meetings at other times as the business of the district requires. (b) The board shall hold its meetings at a designated meeting place. Added by Acts 1…

Sec. 326.049. MANAGEMENT OF DISTRICT. (a) The board has control over and shall manage the affairs of the district. (b) The board shall employ any person, firm, partnership, or corporation the board considers necessary for conducting the affairs of the district. (c) The board shal…

Sec. 326.050. LIBRARY DIRECTOR. The board may employ a library director to administer the affairs of the district under policies established by the board. The board shall set the compensation of the library director. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, …

Sec. 326.051. BOND. The board may require an officer or employee to execute a bond payable to the district and conditioned on the faithful performance of the person's duties. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.052. TRUSTEE INTERESTED IN CONTRACT. (a) A trustee who is financially interested in a contract with the district, or a trustee who is an employee of a person that is financially interested in a contract with the district, shall disclose that fact to the other trustees. T…

Sec. 326.061. GENERAL POWERS OF DISTRICT. (a) A district has all of the powers, authority, rights, and duties that will permit the accomplishment of the purposes for which the district was created, including the power to borrow money, purchase, construct, acquire, own, operate, m…

Sec. 326.062. EMPLOYEE PLANS. (a) The board may provide for and administer a workers' compensation, health benefit, retirement, disability, or death compensation plan for the employees of the district. (b) The board may adopt a plan to accomplish the purpose of this section. (c) …

Sec. 326.063. SUITS. (a) A district may sue and be sued in any court of this state in the name of the district. (b) All courts of this state shall take judicial notice of the establishment of a district. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.064. RULES. (a) The board may adopt reasonable rules to accomplish the purposes of the district. (b) The board may set monetary charges in reasonable amounts for the violation of a district rule. (c) The board may exclude from the use of the library a person who wilfully…

Sec. 326.065. FEES. (a) A district may impose any necessary charges or fees for providing a district service. (b) A district may discontinue a service to enforce payment of an unpaid charge or fee that is owed to the district. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff.…

Sec. 326.066. DEPOSITORY. (a) The board shall designate one or more banks inside or outside of the district to serve as the depository for district money. (b) Tax revenue of the district shall be deposited in a depository bank. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff…

Sec. 326.067. INVESTMENTS. (a) Tax revenue of the district may be invested in an obligation that is an authorized investment for the state. (b) District money other than tax revenue may be invested in accordance with policies adopted by the board. Added by Acts 1997, 75th Leg., c…

Sec. 326.068. EXPENDITURES. A district's money may be disbursed only by check, draft, order, or another instrument that must be signed by one or more officers or employees of the district as designated by the board of trustees. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff…

Sec. 326.069. ACCOUNTS AND RECORDS; AUDITS. (a) The district shall keep a complete system of accounts. (b) The district shall have an annual audit of the affairs of the district performed by an independent certified public accountant. (c) A signed copy of the audit report shall b…

Sec. 326.070. FISCAL YEAR. The fiscal year of the district is from January 1 to December 31, unless the board adopts another fiscal year. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.

Sec. 326.071. REPAYMENT OF ORGANIZATIONAL EXPENSES. (a) The district may: (1) pay all costs and expenses necessarily incurred in the creation and organization of the district; and (2) reimburse any entity or person for money advanced for the costs and expenses described by Subdiv…

Sec. 326.072. GIFTS, GRANTS, AND DONATIONS. A district may accept and administer a gift, grant, or donation from any source to carry out the purposes of this chapter. Added by Acts 1999, 76th Leg., ch. 152, Sec. 3, eff. Sept. 1, 1999. SUBCHAPTER E. SALES AND USE TAX

Sec. 326.091. SALES AND USE TAX. (a) If a district adopts the tax, there is imposed a tax on the receipts from the sale at retail of taxable items in the district at a rate of up to one-half of one percent. There is also imposed an excise tax on the use, storage, or other consump…

Sec. 326.092. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX. (a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 32…

Sec. 326.093. TAX RATES. The permissible rates for a local sales and use tax levied under this chapter are one-eighth of one percent, one-fourth of one percent, three-eighths of one percent, and one-half of one percent. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. …

Sec. 326.094. ABOLITION OF OR CHANGE IN TAX RATE. (a) The board by order may decrease or abolish the local sales and use tax rate or may call an election to increase, decrease, or abolish the local sales and use tax rate. (b) At the election, the ballots shall be printed to permi…

Sec. 326.095. USE OF TAX. Taxes collected under this subchapter may be used only for the purposes for which the district was created and may be pledged as collateral for borrowing money to further those purposes. Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997…

Sec. 326.096. LIMITATION ON ADOPTION OF TAX. A district may adopt a tax under this subchapter only if as a result of adoption of the tax the combined rate of all local sales and use taxes imposed by political subdivisions having territory in the district will not exceed two perce…