Texas Special District Local Laws Code

§ 1063.307 — IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES

SD § 1063.307Title 3. HEALTH · Part A. HOSPITAL DISTRICTS · Ch. 1063. MONTGOMERY COUNTY HOSPITAL DISTRICT · Art. G. DISSOLUTION

(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 on the district's tax rolls a tax that is in proportion of the debt to the property value.

(b)On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return:

(1)to each district taxpayer the taxpayer's pro rata share of all unused tax money; and

(2)to Montgomery County all unused district money from any other source.

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Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.