Title SD, Special District Local Laws Code

Sec. 3967.0606. USE OF REVENUE. Revenue from the sales and use tax imposed under this subchapter is for the use and benefit of the district and may be used for any district purpose. The district may pledge all or part of the revenue to the payment of bonds, notes, or other obliga…

Sec. 3967.0607. ABOLITION OF TAX. (a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election. (b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax…

Sec. 3967.0701. DEFINITION. In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code. Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.

Sec. 3967.0702. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) For purposes of this subchapter: (1) a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district; and (2) a reference in Subchapter A, Chapter 352, Tax Code, to the commissioners …

Sec. 3967.0703. TAX AUTHORIZED; USE OF REVENUE. The district may impose a hotel occupancy tax for any purpose described by Section 351.101 or 352.101, Tax Code. Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.

Sec. 3967.0704. TAX RATE. (a) The amount of the hotel occupancy tax may not exceed the lesser of: (1) the maximum rate prescribed by Section 352.003(a), Tax Code; or (2) a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with…

Sec. 3967.0705. INFORMATION. The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county. Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.

Sec. 3967.0706. USE OF REVENUE. The district may use revenue from the hotel occupancy tax for any district purpose that is an authorized use of hotel occupancy tax revenue under Chapter 351 or 352, Tax Code. The district may pledge all or part of the revenue to the payment of bon…

Sec. 3967.0707. ABOLITION OF TAX. (a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter. (b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of t…

Sec. 3967.0901. DISSOLUTION. (a) The board shall dissolve the district on written petition filed with the board by the owners of: (1) 66 percent or more of the assessed value of the property subject to assessment by the district based on the most recent certified county property …

Sec. 3971.0101. DEFINITIONS. In this chapter: (1) "Board" means the district's board of directors. (2) "City" means the City of Austin. (3) "Director" means a board member. (4) "District" means the SH130 Municipal Management District No. 1. Added by Acts 2019, 86th Leg., R.S., Ch…

Sec. 3971.0102. NATURE OF DISTRICT. The district is a special district created under Section 59, Article XVI, Texas Constitution. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

Sec. 3971.0103. PURPOSE; DECLARATION OF INTENT. (a) The creation of the district is essential to accomplish the purposes of Sections 52 and 52-a, Article III, and Section 59, Article XVI, Texas Constitution, and other public purposes stated in this chapter. (b) By creating the di…

Sec. 3971.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a) All land and other property included in the district will benefit from the improvements and services to be provided by the district under powers conferred by Sections 52 and 52-a, Article III, and Section 59, Article XVI…

Sec. 3971.0105. INITIAL DISTRICT TERRITORY. (a) The district is initially composed of the territory described by Section 2 of the Act enacting this chapter. (b) The boundaries and field notes contained in Section 2 of the Act enacting this chapter form a closure. A mistake in the…

Sec. 3971.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. All or any part of the area of the district is eligible to be included in: (1) a tax increment reinvestment zone created under Chapter 311, Tax Code; or (2) a tax abatement reinvestment zone created under Chapter 312, Ta…

Sec. 3971.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT DISTRICTS LAW. Except as otherwise provided by this chapter, Chapter 375, Local Government Code, applies to the district. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

Sec. 3971.0108. CONSTRUCTION OF CHAPTER. This chapter shall be liberally construed in conformity with the findings and purposes stated in this chapter. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019. SUBCHAPTER B. BOARD OF DIRECTORS

Sec. 3971.0201. GOVERNING BODY; TERMS. (a) The district is governed by a board of five elected directors who serve staggered terms of four years. (b) Directors are elected in the manner provided by Subchapter D, Chapter 49, Water Code. Added by Acts 2019, 86th Leg., R.S., Ch. 473…

Sec. 3971.0202. COMPENSATION; EXPENSES. (a) The district may compensate each director in an amount not to exceed $150 for each board meeting. The total amount of compensation for each director in one year may not exceed $7,200. (b) A director is entitled to reimbursement for nece…

Sec. 3971.0203. INITIAL DIRECTORS. (a) The initial board consists of the following directors: (b) Initial directors serve until permanent directors are elected under Section 3971.0201. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019. SUBCHAPTER…

Sec. 3971.0301. GENERAL POWERS AND DUTIES. The district has the powers and duties necessary to accomplish the purposes for which the district is created. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

Sec. 3971.0302. IMPROVEMENT PROJECTS AND SERVICES. (a) The district, using any money available to the district for the purpose, may provide, design, construct, acquire, improve, relocate, operate, maintain, or finance an improvement project or service authorized under this chapte…

Sec. 3971.0303. NONPROFIT CORPORATION. (a) The board by resolution may authorize the creation of a nonprofit corporation to assist and act for the district in implementing a project or providing a service authorized by this chapter. (b) The nonprofit corporation: (1) has each pow…

Sec. 3971.0304. LAW ENFORCEMENT SERVICES. To protect the public interest, the district may contract with a qualified party, including the city, to provide law enforcement services in the district for a fee. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. Ju…

Sec. 3971.0305. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The district may join and pay dues to a charitable or nonprofit organization that performs a service or provides an activity consistent with the furtherance of a district purpose. Added by Acts 2019, 86th Leg., R.S., Ch. 473…

Sec. 3971.0306. ECONOMIC DEVELOPMENT PROGRAMS. (a) The district may engage in activities that accomplish the economic development purposes of the district. (b) The district may establish and provide for the administration of one or more programs to promote state or local economic…

Sec. 3971.0307. PARKING FACILITIES. (a) The district may acquire, lease as lessor or lessee, construct, develop, own, operate, and maintain parking facilities or a system of parking facilities, including lots, garages, parking terminals, or other structures or accommodations for …

Sec. 3971.0308. ADDING OR EXCLUDING LAND. The district may add or exclude land in the manner provided by Subchapter J, Chapter 49, Water Code, or by Subchapter H, Chapter 54, Water Code. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

Sec. 3971.0309. DISBURSEMENTS AND TRANSFERS OF MONEY. The board by resolution shall establish the number of directors' signatures and the procedure required for a disbursement or transfer of district money. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. Ju…

Sec. 3971.0310. NO EMINENT DOMAIN POWER. The district may not exercise the power of eminent domain. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019. SUBCHAPTER D. ASSESSMENTS

Sec. 3971.0401. PETITION REQUIRED FOR FINANCING SERVICES AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a service or improvement project with assessments under this chapter unless a written petition requesting that service or improvement has been filed with the …

Sec. 3971.0402. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) The board by resolution may impose and collect an assessment for any purpose authorized by this chapter in all or any part of the district. (b) An assessment, a reassessment, or an assessment resulting from an addition to or…

Sec. 3971.0501. TAX ELECTION REQUIRED. The district must hold an election in the manner provided by Chapter 49, Water Code, or, if applicable, Chapter 375, Local Government Code, to obtain voter approval before the district may impose an ad valorem tax. Added by Acts 2019, 86th L…

Sec. 3971.0502. OPERATION AND MAINTENANCE TAX. (a) If authorized by a majority of the district voters voting at an election under Section 3971.0501, the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by Section 49.1…

Sec. 3971.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on terms determined by the board. (b) The district may issue bonds, notes, or other obligations payable wholly or partly from ad valorem taxes, assessments, impac…

Sec. 3971.0504. BONDS SECURED BY REVENUE OR CONTRACT PAYMENTS. The district may issue, without an election, bonds secured by: (1) revenue other than ad valorem taxes, including contract revenues; or (2) contract payments, provided that the requirements of Section 49.108, Water Co…

Sec. 3971.0505. BONDS SECURED BY AD VALOREM TAXES; ELECTIONS. (a) If authorized at an election under Section 3971.0501, the district may issue bonds payable from ad valorem taxes. (b) Section 375.243, Local Government Code, does not apply to the district. (c) At the time the dist…

Sec. 3971.0506. BONDS AND OTHER OBLIGATIONS FOR IMPROVEMENT UNDER AGREEMENT. If the improvements financed by an obligation will be conveyed to or operated and maintained by a municipality or retail utility provider pursuant to an agreement between the district and the municipalit…

Sec. 3971.0507. CONSENT OF MUNICIPALITY REQUIRED. (a) The board may not issue bonds until each municipality in whose corporate limits or extraterritorial jurisdiction the district is located has consented by ordinance or resolution to the creation of the district and to the inclu…

Sec. 3971.0601. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 321, Tax Code, is inconsis…

Sec. 3971.0602. ELECTION; ADOPTION OF TAX. (a) The district may adopt a sales and use tax if: (1) the city consents to the adoption of the tax; and (2) the tax is authorized by a majority of the voters of the district voting at an election held for that purpose. (b) Subject to ci…

Sec. 3971.0603. SALES AND USE TAX RATE. (a) Not later than the 10th day after the date the results are declared of an election held under Section 3971.0602 at which the voters authorized imposition of a tax, the board shall provide by resolution or order the initial rate of the t…

Sec. 3971.0604. NOTIFICATION OF RATE CHANGE. The board shall notify the comptroller of any changes made to the tax rate under this subchapter in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code. Added by Acts 2019, 86th…

Sec. 3971.0605. USE OF REVENUE. Revenue from the sales and use tax imposed under this subchapter is for the use and benefit of the district and may be used for any district purpose. The district may pledge all or part of the revenue to the payment of bonds, notes, or other obliga…

Sec. 3971.0606. ABOLITION OF TAX. (a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election. (b) The board may not abolish the tax imposed under this subchapter if the district has any outstanding debt or obligation …