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Texas Special District Local Laws Code

§ 1002.207 — IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES

SD § 1002.207Title 3. HEALTH · Part A. HOSPITAL DISTRICTS · Ch. 1002. ANGLETON-DANBURY HOSPITAL DISTRICT OF BRAZORIA COUNTY, TEXAS · Art. E. DISSOLUTION

Statute text

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(a)After the board finds that the district is dissolved, the board shall:
(1)determine the debt owed by the district; and
(2)impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value.
(b)When all outstanding debts and obligations of the district are paid, the board shall order the secretary to return the pro rata share of all unused tax money to each district taxpayer.
(c)A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit the funds to the county tax assessor-collector.

Legislative history

Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.

Source: Texas Special District Local Laws Code § 1002.207 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.