Texas Local Government Code
§ 140.008 — ANNUAL REPORT OF CERTAIN FINANCIAL INFORMATION
LG § 140.008Title 4. FINANCES · Part C. FINANCIAL PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT · Ch. 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS
Statute text
View on source(a)In this section:
(1)"Debt obligation" means an issued public security, as defined by Section 1201.002, Government Code.
(2)"Political subdivision" means a county, municipality, school district, junior college district, other special district, or other subdivision of state government. The term does not include a special purpose district described by Section 403.0241(b), Government Code.
(b)A political subdivision shall annually compile and report the following financial information in the manner prescribed by this section:
(1)as of the last day of the preceding fiscal year, debt obligation information for the political subdivision that must state:
(A)the amount of all authorized debt obligations;
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 868 (H.B. 3001), Sec. 2, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 868 (H.B. 3001), Sec. 3, eff. September 1, 2019.