Title LG, Local Government Code

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…

Sec. 327.001. DEFINITIONS. In this chapter: (1) "County" means the county that created the zoo board. (2) "Director" means a zoo board member. (3) "Zoo board" means a zoological operation and maintenance board created under this chapter. Added by Acts 2003, 78th Leg., ch. 1235, S…

Sec. 327.051. COUNTIES AUTHORIZED TO CREATE ZOO BOARD. The commissioners court of a county with a population of more than 2.1 million that is adjacent to a county with a population of more than 2.1 million by order may authorize the creation of a zoo board under this chapter to e…

Sec. 327.052. ORDER CREATING ZOO BOARD. (a) The order authorizing the creation of a zoo board must specify that the zoo board: (1) is being created under this chapter; and (2) has the powers and duties provided in this chapter. (b) The order authorizing the creation of the zoo bo…

Sec. 327.053. AUTHORITY TO TAX; ELECTION REQUIRED. The county may assess and collect a separate ad valorem tax to provide revenue for a zoo board that it has created. The tax may not exceed a rate of three cents per $100 valuation of taxable property, and the amount of the tax mu…

Sec. 327.054. ELECTION ORDER. (a) An order for an election under Section 327.053 must state: (1) the nature of the election, including the proposition that is to appear on the ballot; (2) the date of the election; (3) the hours during which the polls will be open; (4) the locatio…

Sec. 327.055. CONDUCT OF ELECTION. (a) The county shall hold the election under the Election Code to the extent not inconsistent with this chapter. (b) The ballot for the election shall be printed to permit voting for or against the following summary of the proposition: "Authoriz…

Sec. 327.056. ELECTION RESULTS. (a) Not earlier than the second day or later than the 13th day after the election date, the county shall canvass the election returns. (b) If a majority of the votes cast favor the proposition under Section 327.055, the county may use the ad valore…

Sec. 327.101. BOARD OF DIRECTORS. (a) A zoo board consists of seven directors appointed by the county commissioners court as follows: (1) one director appointed by each member of the county commissioners court; and (2) two directors appointed jointly by the county commissioners c…

Sec. 327.102. VACANCY. A vacancy on the zoo board is filled in the same manner as the original appointment. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.

Sec. 327.103. OFFICERS. (a) The county commissioners court shall designate the presiding officer for the zoo board to serve in that capacity at the pleasure of the commissioners court. (b) The zoo board shall elect a vice presiding officer, secretary, and treasurer from among its…

Sec. 327.104. MEETINGS. A zoo board shall hold regular meetings at times to be fixed by the zoo board or special meetings as necessary. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.

Sec. 327.105. COMPENSATION; EXPENSES. (a) A director serves without compensation but may be reimbursed for a reasonable and necessary expense, including a travel expense, incurred in performing an official duty. (b) To receive reimbursement under Subsection (a): (1) the director …

Sec. 327.106. IMMUNITY FROM LIABILITY. A director is not liable for civil damages or criminal prosecution for any act performed in good faith in the execution of the director's duties or for any action taken by the zoo board. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. …

Sec. 327.151. GENERAL POWERS. A zoo board may exercise any power necessary or appropriate to further a zoo board purpose, including establishing or operating one or more zoos. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.

Sec. 327.152. RULES. The zoo board may adopt rules to implement this chapter, including rules to govern the zoo board or manage zoos. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.

Sec. 327.153. EXECUTIVE DIRECTOR; RULES. (a) A zoo board may appoint an executive director to manage the zoo board's operations. (b) The zoo board by rule may define the powers, duties, and compensation of the executive director. Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, e…

Sec. 327.154. EMPLOYEES; RULES. (a) A zoo board may delegate to the executive director the power to hire and fire persons necessary to carry out the zoo board's duties. (b) The zoo board may adopt rules regarding the powers, duties, qualifications, and compensation of zoo board e…

Sec. 327.155. CONTRACTS--GENERAL; APPROVAL REQUIRED. (a) A zoo board may contract with any person, including a governmental entity, private vendor, or foreign state, for any zoo board purpose, including contracting with the following entities to furnish staff, facilities, equipme…