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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation of Harris County Improvement District No. |
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26; providing authority to issue bonds; providing authority to |
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impose assessments, fees, and taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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Code, is amended by adding Chapter 3800 to read as follows: |
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CHAPTER 3800. HARRIS COUNTY IMPROVEMENT DISTRICT NO. 26 |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 3800.001. DEFINITIONS. In this chapter: |
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(1) "Board" means the district's board of directors. |
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(2) "City" means the City of Houston. |
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(3) "County" means Harris County. |
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(4) "Director" means a board member. |
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(5) "District" means the Harris County Improvement |
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District No. 26. |
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Sec. 3800.002. CREATION AND NATURE OF DISTRICT. The |
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district is a special district created under Section 59, Article |
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XVI, Texas Constitution. |
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Sec. 3800.003. PURPOSE; DECLARATION OF INTENT. (a) The |
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creation of the district is essential to accomplish the purposes of |
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Sections 52 and 52-a, Article III, and Section 59, Article XVI, |
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Texas Constitution, and other public purposes stated in this |
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chapter. By creating the district and in authorizing the city, the |
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county, and other political subdivisions to contract with the |
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district, the legislature has established a program to accomplish |
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the public purposes set out in Section 52-a, Article III, Texas |
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Constitution. |
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(b) The creation of the district is necessary to promote, |
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develop, encourage, and maintain employment, commerce, |
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transportation, housing, tourism, recreation, the arts, |
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entertainment, economic development, safety, and the public |
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welfare in the district. |
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(c) This chapter and the creation of the district may not be |
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interpreted to relieve the city or the county from providing the |
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level of services provided as of the effective date of the Act |
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enacting this chapter to the area in the district. The district is |
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created to supplement and not to supplant city or county services |
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provided in the district. |
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Sec. 3800.004. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a) |
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The district is created to serve a public use and benefit. |
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(b) All land and other property included in the district |
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will benefit from the improvements and services to be provided by |
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the district under powers conferred by Sections 52 and 52-a, |
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Article III, and Section 59, Article XVI, Texas Constitution, and |
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other powers granted under this chapter. |
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(c) The creation of the district is in the public interest |
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and is essential to further the public purposes of: |
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(1) developing and diversifying the economy of the |
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state; |
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(2) eliminating unemployment and underemployment; and |
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(3) developing or expanding transportation and |
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commerce. |
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(d) The district will: |
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(1) promote the health, safety, and general welfare of |
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residents, employers, potential employees, employees, visitors, |
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and consumers in the district, and of the public; |
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(2) provide needed funding for the district to |
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preserve, maintain, and enhance the economic health and vitality of |
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the district territory as a community and business center; |
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(3) promote the health, safety, welfare, and enjoyment |
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of the public by providing pedestrian ways and by landscaping and |
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developing certain areas in the district, which are necessary for |
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the restoration, preservation, and enhancement of scenic beauty; |
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and |
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(4) provide for water, wastewater, drainage, road, and |
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recreational facilities for the district. |
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(e) Pedestrian ways along or across a street, whether at |
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grade or above or below the surface, street lighting, street |
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landscaping, parking, and street art objects are parts of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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(f) The district will not act as the agent or |
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instrumentality of any private interest even though the district |
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will benefit many private interests as well as the public. |
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Sec. 3800.005. INITIAL DISTRICT TERRITORY. (a) The |
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district is initially composed of the territory described by |
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Section 2 of the Act enacting this chapter. |
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(b) The boundaries and field notes contained in Section 2 of |
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the Act enacting this chapter form a closure. A mistake in the |
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field notes or in copying the field notes in the legislative process |
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does not affect the district's: |
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(1) organization, existence, or validity; |
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(2) right to issue any type of bonds for the purposes |
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for which the district is created or to pay the principal of and |
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interest on the bonds; |
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(3) right to impose or collect an assessment or tax; or |
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(4) legality or operation. |
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Sec. 3800.006. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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All or any part of the area of the district is eligible to be |
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included in: |
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(1) a tax increment reinvestment zone created under |
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Chapter 311, Tax Code; |
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(2) a tax abatement reinvestment zone created under |
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Chapter 312, Tax Code; |
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(3) an enterprise zone created under Chapter 2303, |
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Government Code; |
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(4) an industrial district created under Chapter 42, |
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Local Government Code; or |
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(5) a public improvement district created under |
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Chapter 372, Local Government Code. |
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Sec. 3800.007. APPLICABILITY OF MUNICIPAL MANAGEMENT |
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DISTRICTS LAW. Except as otherwise provided by this chapter, |
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Chapter 375, Local Government Code, applies to the district. |
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Sec. 3800.008. CONSTRUCTION OF CHAPTER. This chapter shall |
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be liberally construed in conformity with the findings and purposes |
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stated in this chapter. |
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SUBCHAPTER B. BOARD OF DIRECTORS |
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Sec. 3800.051. GOVERNING BODY; TERMS. (a) The district is |
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governed by a board of five voting directors who serve staggered |
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terms of four years, with two or three directors' terms expiring |
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June 1 of each odd-numbered year. |
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(b) The board by resolution may change the number of voting |
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directors on the board only if the board determines that the change |
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is in the best interest of the district. The board may not consist |
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of fewer than five or more than 15 voting directors. |
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Sec. 3800.052. APPOINTMENT OF VOTING DIRECTORS. (a) The |
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Texas Commission on Environmental Quality shall appoint voting |
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directors from persons recommended by the board. |
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(b) Section 49.052, Water Code, does not apply to the |
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directors. |
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Sec. 3800.053. NONVOTING DIRECTORS. The board may appoint |
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nonvoting directors to serve at the pleasure of the voting |
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directors. |
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Sec. 3800.054. QUORUM. For purposes of determining the |
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requirements for a quorum of the board, the following are not |
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counted: |
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(1) a board position vacant for any reason, including |
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death, resignation, or disqualification; |
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(2) a director who is abstaining from participation in |
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a vote because of a conflict of interest; or |
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(3) a nonvoting director. |
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Sec. 3800.055. COMPENSATION. A director is entitled to |
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receive fees of office and reimbursement for actual expenses as |
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provided by Section 49.060, Water Code. Sections 375.069 and |
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375.070, Local Government Code, do not apply to the board. |
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Sec. 3800.056. INITIAL VOTING DIRECTORS. (a) The initial |
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board consists of: |
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Pos. No. |
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Name of Director: |
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(b) Of the initial directors, the terms of directors |
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appointed for positions one through three expire June 1, 2019, and |
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the terms of directors appointed for positions four and five expire |
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June 1, 2021. |
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(c) Section 3800.052 does not apply to this section. |
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(d) This section expires September 1, 2021. |
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SUBCHAPTER C. POWERS AND DUTIES |
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Sec. 3800.101. GENERAL POWERS AND DUTIES. The district has |
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the powers and duties necessary to accomplish the purposes for |
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which the district is created. |
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Sec. 3800.102. IMPROVEMENT PROJECTS AND SERVICES. The |
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district may provide, design, construct, acquire, improve, |
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relocate, operate, maintain, or finance an improvement project or |
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service using any money available to the district, or contract with |
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a governmental or private entity to provide, design, construct, |
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acquire, improve, relocate, operate, maintain, or finance an |
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improvement project or service authorized under this chapter or |
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Chapter 375, Local Government Code. |
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Sec. 3800.103. DEVELOPMENT CORPORATION POWERS. The |
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district, using money available to the district, may exercise the |
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powers given to a development corporation under Chapter 505, Local |
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Government Code, including the power to own, operate, acquire, |
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construct, lease, improve, or maintain a project under that |
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chapter. |
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Sec. 3800.104. NONPROFIT CORPORATION. (a) The board by |
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resolution may authorize the creation of a nonprofit corporation to |
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assist and act for the district in implementing a project or |
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providing a service authorized by this chapter. |
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(b) The nonprofit corporation: |
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(1) has each power of and is considered to be a local |
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government corporation created under Subchapter D, Chapter 431, |
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Transportation Code; and |
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(2) may implement any project and provide any service |
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authorized by this chapter. |
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(c) The board shall appoint the board of directors of the |
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nonprofit corporation. The board of directors of the nonprofit |
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corporation shall serve in the same manner as the board of directors |
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of a local government corporation created under Subchapter D, |
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Chapter 431, Transportation Code, except that a board member is not |
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required to reside in the district. |
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Sec. 3800.105. PUBLIC FACILITY CORPORATIONS. As provided |
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by Chapter 303, Local Government Code, the board by resolution may |
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authorize the creation of a public facility corporation in the |
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district to finance or to provide for the acquisition, |
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construction, rehabilitation, renovation, repair, equipping, |
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furnishing, or placement in service of public facilities in an |
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orderly, planned manner and at the lowest possible borrowing costs. |
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Sec. 3800.106. AGREEMENTS; GRANTS. (a) As provided by |
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Chapter 375, Local Government Code, the district may make an |
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agreement with or accept a gift, grant, or loan from any person. |
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(b) The implementation of a project is a governmental |
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function or service for the purposes of Chapter 791, Government |
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Code. |
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Sec. 3800.107. LAW ENFORCEMENT SERVICES. To protect the |
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public interest, the district may contract with a qualified party, |
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including the county or the city, to provide law enforcement |
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services in the district for a fee. |
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Sec. 3800.108. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The |
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district may join and pay dues to a charitable or nonprofit |
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organization that performs a service or provides an activity |
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consistent with the furtherance of a district purpose. |
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Sec. 3800.109. ECONOMIC DEVELOPMENT. (a) The district may |
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engage in activities that accomplish the economic development |
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purposes of the district. |
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(b) The district may establish and provide for the |
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administration of one or more programs to promote state or local |
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economic development and to stimulate business and commercial |
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activity in the district, including programs to: |
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(1) make loans and grants of public money; and |
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(2) provide district personnel and services. |
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(c) The district may create economic development programs |
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and exercise the economic development powers provided to |
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municipalities by: |
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(1) Chapter 380, Local Government Code; and |
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(2) Subchapter A, Chapter 1509, Government Code. |
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Sec. 3800.110. PARKING FACILITIES. (a) The district may |
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acquire, lease as lessor or lessee, construct, develop, own, |
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operate, and maintain parking facilities or a system of parking |
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facilities, including lots, garages, parking terminals, or other |
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structures or accommodations for parking motor vehicles off the |
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streets and related appurtenances. |
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(b) The district's parking facilities serve the public |
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purposes of the district and are owned, used, and held for a public |
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purpose even if leased or operated by a private entity for a term of |
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years. |
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(c) The district's parking facilities are part of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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(d) The development and operation of the district's parking |
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facilities may be considered an economic development program. |
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Sec. 3800.111. ANNEXATION OR EXCLUSION OF LAND. (a) The |
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district may annex land as provided by Subchapter J, Chapter 49, |
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Water Code. |
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(b) The district may exclude land as provided by Subchapter |
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J, Chapter 49, Water Code. Section 375.044(b), Local Government |
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Code, does not apply to the district. |
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Sec. 3800.112. PUBLIC IMPROVEMENT DISTRICT POWERS. The |
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district has the powers provided by Chapter 372, Local Government |
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Code, to a municipality or county. |
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Sec. 3800.113. ROAD UTILITY DISTRICT POWERS. The district |
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has the powers provided by the general laws relating to road utility |
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districts created under Section 52(b), Article III, Texas |
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Constitution, including Chapter 441, Transportation Code. |
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Sec. 3800.114. PROPERTY OF CERTAIN UTILITIES EXEMPT FROM |
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ASSESSMENTS AND FEES. The district may not impose an assessment, |
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impact fee, or standby fee on the property, including the |
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equipment, rights-of-way, easements, facilities, or improvements, |
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of: |
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(1) an electric utility or a power generation company |
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as defined by Section 31.002, Utilities Code; |
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(2) a gas utility, as defined by Section 101.003 or |
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121.001, Utilities Code, or a person who owns pipelines used for the |
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transportation or sale of oil or gas or a product or constituent of |
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oil or gas; |
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(3) a person who owns pipelines used for the |
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transportation or sale of carbon dioxide; |
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(4) a telecommunications provider as defined by |
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Section 51.002, Utilities Code; or |
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(5) a cable service provider or video service provider |
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as defined by Section 66.002, Utilities Code. |
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Sec. 3800.115. USE OF ELECTRICAL OR OPTICAL LINES. (a) The |
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district may impose an assessment to pay the cost of: |
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(1) burying or removing electrical power lines, |
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telephone lines, cable or fiber-optic lines, or any other type of |
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electrical or optical line; |
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(2) removing poles and any elevated lines using the |
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poles; and |
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(3) reconnecting the lines described by Subdivision |
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(2) to the buildings or other improvements to which the lines were |
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connected. |
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(b) The district may finance, acquire, construct, improve, |
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operate, maintain, or charge fees for the use of the district |
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conduits for another person's: |
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(1) telecommunications network; or |
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(2) fiber-optic cable. |
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(c) Consistent with Title 2, Utilities Code, the district |
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may finance, construct, or maintain conduits for: |
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(1) electronic transmission and distribution lines |
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and supporting facilities; or |
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(2) other types of transmission and distribution lines |
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and supporting facilities. |
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(d) The district may not require a person to use a district |
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conduit. |
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Sec. 3800.116. STRATEGIC PARTNERSHIP AGREEMENT. The |
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district may negotiate and enter into a written strategic |
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partnership agreement under Section 43.0751, Local Government |
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Code, with a municipality in whose extraterritorial jurisdiction |
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the district is located. |
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Sec. 3800.117. NO EMINENT DOMAIN POWER. The district may |
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not exercise the power of eminent domain. |
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SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS |
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Sec. 3800.151. DISBURSEMENTS AND TRANSFERS OF MONEY. The |
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board by resolution shall establish the number of directors' |
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signatures and the procedure required for a disbursement or |
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transfer of district money. |
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Sec. 3800.152. MONEY USED FOR IMPROVEMENTS OR SERVICES. |
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The district may acquire, construct, finance, operate, or maintain |
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any improvement or service authorized under this chapter or Chapter |
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375, Local Government Code, using any money available to the |
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district. |
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Sec. 3800.153. PETITION REQUIRED FOR FINANCING SERVICES AND |
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IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a |
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service or improvement project with assessments under this chapter |
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unless a written petition requesting that service or improvement |
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has been filed with the board. |
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(b) A petition filed under Subsection (a) must be signed by |
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the owners of a majority of the assessed value of real property in |
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the district subject to assessment according to the most recent |
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certified tax appraisal roll for the county. |
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Sec. 3800.154. METHOD OF NOTICE FOR HEARING. The district |
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may mail the notice required by Section 375.115(c), Local |
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Government Code, by certified or first class United States mail. |
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The board shall determine the method of notice. |
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Sec. 3800.155. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) |
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The board by resolution may impose and collect an assessment for any |
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purpose authorized by this chapter in all or part of the district. |
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(b) An assessment, a reassessment, or an assessment |
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resulting from an addition to or correction of the assessment roll |
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by the district, penalties and interest on an assessment or |
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reassessment, an expense of collection, and reasonable attorney's |
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fees incurred by the district: |
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(1) are a first and prior lien against the property |
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assessed; |
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(2) are superior to any other lien or claim other than |
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a lien or claim for county, school district, or municipal ad valorem |
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taxes; and |
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(3) are the personal liability of and a charge against |
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the owners of the property even if the owners are not named in the |
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assessment proceedings. |
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(c) The lien is effective from the date of the board's |
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resolution imposing the assessment until the date the assessment is |
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paid. The board may enforce the lien in the same manner that the |
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board may enforce an ad valorem tax lien against real property. |
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(d) The board may make a correction to or deletion from the |
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assessment roll that does not increase the amount of assessment of |
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any parcel of land without providing notice and holding a hearing in |
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the manner required for additional assessments. |
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Sec. 3800.156. RESIDENTIAL PROPERTY NOT EXEMPT. Section |
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375.161, Local Government Code, does not apply to the district. |
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Sec. 3800.157. COMPETITIVE BIDDING. Subchapter I, Chapter |
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49, Water Code, applies to the district. Sections 375.221 and |
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375.223, Local Government Code, do not apply to the district. |
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Sec. 3800.158. TAX AND ASSESSMENT ABATEMENTS. The district |
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may designate reinvestment zones and may grant abatements of a tax |
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or assessment on property in the zones in the manner provided by |
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Chapter 312, Tax Code. |
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SUBCHAPTER E. TAXES AND BONDS |
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Sec. 3800.201. ELECTIONS REGARDING TAXES AND BONDS. (a) |
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The district may issue, without an election, bonds, notes, and |
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other obligations secured by: |
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(1) revenue other than ad valorem taxes; or |
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(2) contract payments described by Section 3800.203. |
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(b) The district must hold an election in the manner |
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provided by Subchapter L, Chapter 375, Local Government Code, to |
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obtain voter approval before the district may impose an ad valorem |
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tax or issue bonds payable from ad valorem taxes. |
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(c) Section 375.243, Local Government Code, does not apply |
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to the district. |
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(d) All or any part of any facilities or improvements that |
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may be acquired by a district by the issuance of its bonds may be |
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submitted as a single proposition or as several propositions to be |
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voted on at the election. |
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Sec. 3800.202. OPERATION AND MAINTENANCE TAX. (a) If |
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authorized by a majority of the district voters voting at an |
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election held in accordance with Section 3800.201, the district may |
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impose an operation and maintenance tax on taxable property in the |
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district in accordance with Section 49.107, Water Code, for any |
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district purpose, including to: |
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(1) maintain and operate the district; |
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(2) construct or acquire improvements; or |
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(3) provide a service. |
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(b) The board shall determine the tax rate. The rate may not |
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exceed the rate approved at the election. |
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(c) Section 49.107(h), Water Code, does not apply to the |
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district. |
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Sec. 3800.203. CONTRACT TAXES. (a) In accordance with |
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Section 49.108, Water Code, the district may impose a tax other than |
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an operation and maintenance tax and use the revenue derived from |
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the tax to make payments under a contract after the provisions of |
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the contract have been approved by a majority of the district voters |
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voting at an election held for that purpose. |
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(b) A contract approved by the district voters may contain a |
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provision stating that the contract may be modified or amended by |
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the board without further voter approval. |
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Sec. 3800.204. AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS |
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AND OTHER OBLIGATIONS. (a) The district may borrow money on terms |
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determined by the board. Section 375.205, Local Government Code, |
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does not apply to a loan, line of credit, or other borrowing from a |
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bank or financial institution secured by revenue other than ad |
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valorem taxes. |
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(b) The district may issue bonds, notes, or other |
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obligations payable wholly or partly from ad valorem taxes, |
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assessments, impact fees, revenue, contract payments, grants, or |
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other district money, or any combination of those sources of money, |
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to pay for any authorized district purpose. |
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(c) The limitation on the outstanding principal amount of |
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bonds, notes, and other obligations provided by Section 49.4645, |
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Water Code, does not apply to the district. |
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Sec. 3800.205. TAXES FOR BONDS. At the time the district |
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issues bonds payable wholly or partly from ad valorem taxes, the |
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board shall provide for the annual imposition of a continuing |
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direct annual ad valorem tax, without limit as to rate or amount, |
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for each year that all or part of the bonds are outstanding as |
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required and in the manner provided by Sections 54.601 and 54.602, |
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Water Code. |
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SUBCHAPTER F. DEFINED AREAS |
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Sec. 3800.251. AUTHORITY TO ESTABLISH DEFINED AREAS OR |
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DESIGNATED PROPERTY. The district may define areas or designate |
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certain property of the district to pay for improvements, |
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facilities, or services that primarily benefit that area or |
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property and do not generally and directly benefit the district as a |
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whole. |
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Sec. 3800.252. PROCEDURE FOR ELECTION. (a) Before the |
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district may impose an ad valorem tax or issue bonds payable from ad |
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valorem taxes of the defined area or designated property, the board |
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shall hold an election in the defined area or in the designated |
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property only. |
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(b) The board may submit the proposition to the voters on |
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the same ballot to be used in another election. |
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Sec. 3800.253. DECLARING RESULT AND ISSUING ORDER. (a) If |
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a majority of the voters voting at the election approve the |
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proposition or propositions, the board shall declare the results |
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and, by order, shall establish the defined area and describe it by |
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metes and bounds or designate the specific property. |
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(b) A court may not review the board's order except on the |
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ground of fraud, palpable error, or arbitrary and confiscatory |
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abuse of discretion. |
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Sec. 3800.254. TAXES FOR SERVICES, IMPROVEMENTS, AND |
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FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter |
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approval and adoption of the order described by Section 3800.253, |
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the district may apply separately, differently, equitably, and |
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specifically its taxing power and lien authority to the defined |
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area or designated property to provide money to construct, |
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administer, maintain, and operate services, improvements, and |
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facilities that primarily benefit the defined area or designated |
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property. |
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Sec. 3800.255. ISSUANCE OF BONDS FOR DEFINED AREA OR |
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DESIGNATED PROPERTY. After the order under Section 3800.253 is |
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adopted, the district may issue bonds to provide for any land, |
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improvements, facilities, plants, equipment, and appliances for |
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the defined area or designated property. |
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SUBCHAPTER G. SALES AND USE TAX |
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Sec. 3800.301. MEANINGS OF WORDS AND PHRASES. A word or |
|
phrase used in this subchapter that is defined by Chapters 151 and |
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321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax |
|
Code. |
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Sec. 3800.302. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) Except as otherwise provided by this subchapter, |
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Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, |
|
apply to taxes imposed under this subchapter and to the |
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administration and enforcement of those taxes in the same manner |
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that those laws apply to state taxes. |
|
(b) Chapter 321, Tax Code, relating to municipal sales and |
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use taxes, applies to the application, collection, change, and |
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administration of a sales and use tax imposed under this subchapter |
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to the extent consistent with this chapter, as if references in |
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Chapter 321, Tax Code, to a municipality referred to the district |
|
and references to a governing body referred to the board. |
|
(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404, |
|
321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not |
|
apply to a tax imposed under this subchapter. |
|
Sec. 3800.303. AUTHORIZATION; ELECTION. (a) The district |
|
may adopt a sales and use tax to serve the purposes of the district |
|
after an election in which a majority of the voters of the district |
|
voting in the election authorize the adoption of the tax. |
|
(b) The board by order may call an election to authorize a |
|
sales and use tax. The election may be held with any other district |
|
election. |
|
(c) The district shall provide notice of the election and |
|
shall hold the election in the manner prescribed by Section |
|
3800.201. |
|
(d) The ballots shall be printed to provide for voting for |
|
or against the proposition: "Authorization of a sales and use tax |
|
in the Harris County Improvement District No. 26 at a rate not to |
|
exceed ___ percent." |
|
Sec. 3800.304. ABOLISHING SALES AND USE TAX. (a) Except as |
|
provided by Subsection (b), the board may abolish the sales and use |
|
tax without an election. |
|
(b) The board may not abolish the sales and use tax if the |
|
district has outstanding debt secured by the tax. |
|
Sec. 3800.305. SALES AND USE TAX RATE. (a) On adoption of |
|
the tax authorized by this subchapter, a tax is imposed on the |
|
receipts from the sale at retail of taxable items in the district |
|
and an excise tax is imposed on the use, storage, or other |
|
consumption in the district of taxable items purchased, leased, or |
|
rented from a retailer in the district during the period that the |
|
tax is in effect. |
|
(b) The board shall determine the rate of the tax, which may |
|
be in one-eighth of one percent increments not to exceed the maximum |
|
rate authorized by the district voters at the election. The board |
|
may lower the tax rate to the extent the rate does not impair any |
|
outstanding debt or obligations payable from the tax. |
|
(c) The rate of the excise tax is the same as the rate of the |
|
sales tax portion of the tax and is applied to the sales price of the |
|
taxable item. |
|
SUBCHAPTER H. HOTEL OCCUPANCY TAXES |
|
Sec. 3800.351. HOTEL OCCUPANCY TAX. (a) In this section, |
|
"hotel" has the meaning assigned by Section 156.001, Tax Code. |
|
(b) For purposes of this section, a reference in Chapter |
|
351, Tax Code, to a municipality is a reference to the district and |
|
a reference in Chapter 351, Tax Code, to the municipality's |
|
officers or governing body is a reference to the board. |
|
(c) Except as inconsistent with this section, Subchapter A, |
|
Chapter 351, Tax Code, governs a hotel occupancy tax authorized by |
|
this section. |
|
(d) The district may impose a hotel occupancy tax and use |
|
the revenue from the tax for any district purpose that is an |
|
authorized use of hotel occupancy tax revenue under Chapter 351, |
|
Tax Code. |
|
(e) The board by order may impose, repeal, increase, or |
|
decrease the rate of a tax on a person who, under a lease, |
|
concession, permit, right of access, license, contract, or |
|
agreement, pays for the use or possession or for the right to the |
|
use or possession of a room that: |
|
(1) is in a hotel located in the district's boundaries; |
|
(2) costs $2 or more each day; and |
|
(3) is ordinarily used for sleeping. |
|
(f) The amount of the tax may not exceed seven percent of the |
|
price paid for a room in a hotel. |
|
(g) 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 municipality. |
|
SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION |
|
Sec. 3800.401. MUNICIPAL ANNEXATION; DISSOLUTION. (a) The |
|
district is a "water or sewer district" under Section 43.071, Local |
|
Government Code. |
|
(b) Section 43.075, Local Government Code, applies to the |
|
district. |
|
(c) Section 375.264, Local Government Code, does not apply |
|
to the dissolution of the district by a municipality. |
|
SUBCHAPTER Z. SPECIAL BOND PROVISIONS |
|
Sec. 3800.901. APPLICABILITY. This subchapter applies to |
|
bonds payable wholly or partly from revenue derived from |
|
assessments on real property in the district. |
|
Sec. 3800.902. CONFLICT OF LAWS. In the event of a conflict |
|
between this subchapter and any other law, this subchapter |
|
prevails. |
|
Sec. 3800.903. WRITTEN AGREEMENT REGARDING SPECIAL |
|
APPRAISALS. Before issuing bonds, the district and any person to |
|
whom the board intends that proceeds of the bonds be distributed, |
|
including a developer of or owner of land in the district, and any |
|
entity acting as a lender to a developer of or owner of land in the |
|
district for the purpose of a project relating to the district, must |
|
enter into a written agreement that: |
|
(1) waives for the term of the agreement the right to a |
|
special appraisal with respect to taxation by the district under |
|
Subchapters B, C, D, E, F, and H, Chapter 23, Tax Code; and |
|
(2) remains in effect for 30 years and is binding on |
|
the parties, on entities related to or affiliated with the parties, |
|
and on their successors and assignees. |
|
Sec. 3800.904. REQUIREMENTS FOR ADVERTISING BOND ISSUE. A |
|
district may not advertise for an issuance of bonds until the |
|
completion of at least 25 percent of the projected value of the |
|
improvements, including houses and other buildings, that are liable |
|
for district assessments and necessary to support the district |
|
bonds. |
|
Sec. 3800.905. REQUIREMENTS FOR BOND ISSUE. The district |
|
may not issue bonds until: |
|
(1) the district submits to the commission: |
|
(A) an engineer's report describing the project |
|
for which the bonds will provide funding, including data, profiles, |
|
maps, plans, and specifications related to the project; and |
|
(B) a cash flow analysis to determine the |
|
projected rate of assessment, which includes the following |
|
assumptions: |
|
(i) each ending balance for debt service in |
|
the analysis is not less than 25 percent of the following year's |
|
debt service requirement; |
|
(ii) interest income is only shown on the |
|
ending balance for debt service for the first two years; and |
|
(iii) the projected rate of assessment is |
|
level or decreasing for the life of the bonds issued by the |
|
district; |
|
(2) the completion of at least 75 percent of the |
|
projected value of the improvements, including houses and other |
|
buildings, that are liable for district assessments and necessary |
|
to support the district bonds; and |
|
(3) the district has obtained an independent market |
|
study from a firm recognized in the area of real estate market |
|
analysis supporting the development projects for the real property |
|
that is liable for district assessments and necessary to support |
|
the district bonds. |
|
Sec. 3800.906. REQUIREMENTS FOR COLLECTION OF REVENUE TO |
|
PAY BONDS. The district may not collect an assessment to be used |
|
for the payment of bonds until: |
|
(1) the completion of at least 95 percent of the |
|
underground water, wastewater, and drainage facilities financed |
|
from bond proceeds that are necessary to serve the projected |
|
build-out, as certified by the district's engineer; |
|
(2) the district or other appropriate party has |
|
secured the groundwater, surface water, and water discharge permits |
|
that are necessary to secure capacity to support the projected |
|
build-out; |
|
(3) the completion of at least 95 percent of lift |
|
station, water plant, and sewage treatment plant capacity |
|
sufficient to serve the connections constructed in the project for |
|
a period of not less than 18 months, as certified by the district's |
|
engineer; and |
|
(4) the completion of at least 95 percent of the |
|
streets and roads that are necessary to provide access to the areas |
|
served by utilities and financed by the proceeds of bonds issued by |
|
the district, as certified by the district's engineer and |
|
constructed in accordance with city or county standards. |
|
SECTION 2. Harris County Improvement District No. 26 |
|
initially includes all territory contained in the following area: |
|
TRACT I: |
|
BEING 117.4706 ACRES OF LAND, OUT OF A CALLED 354.0585 ACRES, THE |
|
RESIDUE OF THE EAST ONE-HALF (1/2) OF THE WILLIAM HURD SURVEY, |
|
ABSTRACT 377, HARRIS COUNTY, TEXAS, THE FRITZ W MARTENS CALLED 320 |
|
ACRE TRACT, DEED FILED OF RECORD MARCH 6, 1899, IN VOLUME 110, PAGE |
|
530, AND FURTHER DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF |
|
RECORD NOVEMBER 15, 1935, IN VOLUME 1001, PAGE 22, AS CONTAINING |
|
357.7 ACRES, AND PART OF A CALLED 14.2194 ACRE TRACT OF LAND |
|
DESCRIBED UNDER HARRIS COUNTY CLERK'S FILE NUMBER S391922; SAID |
|
117.4706 ACRES BEING MORE FULLY DESCRIBED BY METES AND BOUNDS AS |
|
FOLLOWS: |
|
COMMENCING AT A FENCE CORNER POST FOUND IN THE NORTH LINE OF THE |
|
MANUEL TIJERINO SURVEY, A-763, BEING THE SOUTH LINE OF THE HURD |
|
SURVEY, MARKING THE SOUTHWEST CORNER OF SAID 354.0585 ACRE TRACT, |
|
THE RESIDUE OF SAID 357.7 ACRES |
|
THENCE NORTH 00 DEGREES 27 MINUTES 21 SECONDS EAST, IN THE EAST LINE |
|
OF THE ARTHUR KRAHN, ET UX, 49.2865 ACRE TRACT RECORDED UNDER COUNTY |
|
CLERK'S FILE NUMBER E658964 FILM CODE NUMBER 134-09-1048 AND |
|
CONTINUING IN THE EAST LINE OF THE ERVIN KRAHN, ET UX, 47.1315 ACRE |
|
TRACT RECORDED UNDER COUNTY CLERK'S FILE NUMBER E658956, FIL CODE |
|
NUMBER 134-09-1033, OFFICIAL PUBLIC RECORDS OF REAL PROPERTY, |
|
HARRIS COUNTY, TEXAS AND ALONG A WIRE FENCE, A DISTANCE OF 3317.15 |
|
FEET TO A 10 INCH FENCE POST FOUND FOR THE SOUTHWEST CORNER AND |
|
POINT OF BEGINNING OF THE TRACT HEREIN DESCRIBED; |
|
THENCE NORTH 00 DEGREES 27 MINUTES 21 SECONDS EAST, CONTINUING |
|
ALONG THE EAST LINE OF THE 47.1315 ACRE KRAHN TRACT, PASSING THE |
|
NORTHEAST CORNER AT 17.24 FEET, CONTINUING IN THE EAST LINE OF THAT |
|
CERTAIN 20.00 FOOT WIDE ACESS EASEMENT, RECORDED UNDER COUNTY |
|
CLERK'S FILE NUMBER E658958, FILM CODE NUMBER 134-09-1033, OFFICIAL |
|
PUBLIC RECORDS OF REAL PROPERTY, HARRIS COUNTY, AND ALONG THE WEST |
|
LINE OF SAID 14.2194 ACRE TRACT AND ALONG A WIRE FENCE, IN ALL A |
|
DISTANCE OF 1884.28 FEET TO A 12 INCH FENCE CORNER POST FOUND FOR |
|
THE NORTHWEST CORNER OF SAID 14.2194 ACRE TRACT OF LAND, BEING THE |
|
NORTHEAST CORNER OF A CALLED 2.16 ACRE TRACT DESCRIBED UNDER HARRIS |
|
COUNTY CLERK'S FILE NUMBER C767820, BEING IN THE SOUTH RIGHT-OF-WAY |
|
LINE OF FM 2920, (120.00 FEET WIDE) AND BEING THE NORTHWEST CORNER |
|
OF THE HEREIN DESCRIBED TRACT. |
|
THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, WITH THE SAID |
|
SOUTH RIGHT-0F-WAY LINE OF F.M. 2920 AND THE NORTH LINE OF SAID |
|
14.2194 ACRE TRACT OF LAND, A DISTANCE OF 834.47 TO A 3/4 INCH IRON |
|
ROD FOUND FOR THE NORTHEAST CORNER OF THE HEREIN DESCRIBED TRACT; |
|
THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, DEPARTING SAID |
|
RIGHT-OF-WAY LINE, A DISTANCE OF 208.71 FEET TO A 3/4 INCH ROD FOUND |
|
IN THE SOUTH LINE OF SAID 14.2194 ACRE TRACT FOR AN INTERIOR CORNER |
|
OF THE HEREIN DESCRIBED TRACT; |
|
THENCE SOUTH 89 DEGREES 40 MINUTES 44 SECONDS EAST, ALONG THE SOUTH |
|
LINE OF SAID 14-2194 ACRE TRACT, THE RESIDUE OF SAID 354.0585 ACRES, |
|
A DISTANCE OF 2104.88 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER |
|
BEING THE SOUTHEAST CORNER OF JACK IN THE BOX #3980, ACCORDING TO |
|
THE PLAT RECORDED IN FILM CODE NO 568095 OF THE MAP RECORDS OF |
|
HARRIS COUNTY, TEXAS BEING IN THE WEST RIGHT-OF-WAY LINE OF TELGE |
|
ROAD, (60.00 FEET WIDE) AS MONUMETED FROM WHICH AN OLD 2 INCH IRON |
|
PIPE FOUND MARKING THE NORTHEAST CORNER OF SAID 354.0585 ACRE TRACT |
|
AND SHOWN ON THE STATE HIGHWAY DEPARTMENT RIGHT-OF-WAY MAPS AS |
|
STATION 117-24 BEARS NORTH 00 DEGREES 05 MINUTES 11 SECONDS WEST, |
|
248.71 FEET; |
|
THENCE SOUTH 00 DEGREES 05 MINUTES 11 SECONDS EAST, ALONG THE WEST |
|
RIGHT-OF-WAY LINE OF SAID TELGE ROAD, A DISTANCE OF 1677.75 FEET TO |
|
A 3/4 INCH ROD FOUND FOR THE SOUTHEAST CORNER OF THE HEREIN |
|
DESCRIBED TRACT; |
|
THENCE NORTH 89 DEGREES 38 MINUTES 36 SECONDS WEST, DEPARTING SAID |
|
RIGHT-OF-WAY, IN THE COMMON LINE BETWEEN THIS TRACT AND TRACT TWO |
|
(2), CALLED 113.2797 ACRES, A DISTANCE OF 2955.79 FEET TO THE POINT |
|
OF BEGINNING AND CONTAINING 117.4706 ACRES OF LAND, MORE OR LESS. |
|
SAVE AND EXCEPT TWO 1.250 ACE TRACTS FURTHER DESCRIBED AS FOLLOWS: |
|
TRACT II |
|
BEING 1.250 ACRE OF LAND, OUT OF 354.0585 ACRES, THE RESIDUE OF THE |
|
EAST ONE-HALF (1/2) OF THE WILL HURD SURVEY, ABSTRACT 377, HARRIS |
|
COUNTY, TEXAS, THE FRIZ W MARTIENS CALLED 320 ACRE TRACT, DEED FILED |
|
OF RECORD MARCH 06, 1899, IN VOLUME 110, PAGE 530, AND FURTHER |
|
DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF RECORD NOVEMBER 15, |
|
1935, IN VOLUME 1001, PAGE 22, AS CONTAINING 357.7 ACRES; SAID 1.250 |
|
ACRES MORE FULLY DESCRIBED AS FOLLOWS: |
|
COMMENCING AT A 12 INCH FENCE CORNER POST FOUND IN THE SOUTH |
|
RIGHT-OF-WAY LINE OF F.M. 2920 AS ACQUIRED BY HARRIS COUNTY BY |
|
RIGHT-OF-WAY DEED DATED SEPTEMBER 01, 1940, RECORDED IN VOLUME |
|
1254, PAGE 644, DEED RECORDS, HARRIS COUNTY, TEXAS AND AS SHOWN ON |
|
RIGHT-OF-WAY MAPS PREPARED BY HARRIS COUNTY, UPDATED 1966, SAID 12 |
|
INCH FENCE CORNER POST MARKING OF THE NORTHWEST CORNER OF SAID |
|
354.0585 ACRE TRACT, LYING AND BEING SITUATED OUTH 00 DECREES 18 |
|
MINUTES 00 SECONDS WEST, 40.00 FEET FROM THE NORTHWEST CORNER OF |
|
SAID 357.7 ACRE TRACT; |
|
THENCE SOUTH 00 DEGREES 27 MINUTES 21 SECONDS WEST, WITH THE EAST |
|
LINE OF A 20 FOOT WIDE ACCESS EASEMENT, RECORDED UNDER HARRIS COUNTY |
|
CLERK'S FILE NUMBER E658958, THE WEST LINE OF SAID 354.0585 ACRE |
|
TRACT, AT 208.71 FEET PASS A 3/4 INCH IRON ROD FOUND FOR THE |
|
SOUTHWEST CORNER OF A CALLED 14.2194 ACRE TRACT, CONTINUING IN ALL, |
|
A DISTANCE OF 599.80 FEET TO A POINT FOR CORNER; |
|
THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A DISTANCEOF |
|
214.12 FEET TO THE NORTHWEST CORNER AND POINT OF BEGINNING OF THE |
|
HEREIN DESCRIBED TRACT, FROM WHICH A FENCE CORNER BEARS SOUTH 89 |
|
DEGREES 20 MINUTES EAST, A DISTANCE OF 0.85 FEET; |
|
THENCE CONTINUING SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A |
|
DISTANCE OF 208.71 FEET TO 3/4 INCH IRON ROD FOR CORNER; |
|
THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, A DISTANCE OF |
|
260.89 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER; |
|
THENCE NORTH 89 DECREES 42 MINUTES 00 SECONDS WEST, A DISTANCE OF |
|
208.71 FEET TO A POINT FOR THE SOUTHWEST CORNER, FROM WHICH A BENT |
|
3/4 INCH IRON ROD FOUND BEARS NORTH 05 DEGREES 03 MINUTES WEST, 0.58 |
|
FEET; |
|
TEHCE NORTH 00 DEGREES 18 MINUTES 00 SECONDS EAST, A DISTANCE OF |
|
260.89 FEET TO THE POINT OF BEGINNING AND CONTAINING 1.250 ACRES OF |
|
LAND, MORE OR LESS. |
|
TRACT III |
|
BEING 1.250 ACRE OF LAND, OUT OF 354.0585 ACRES, THE RESIDUE OF THE |
|
EAST ONE-HALF (1/2) OF THE WILL HURD SURVEY, ABSTRACT 377, HARRIS |
|
COUNTY, TEXAS, THE FRIZ W MARTIENS CALLED 320 ACRE TRACT, DEED FILED |
|
OF RECORD MARCH 06, 1899, IN VOLUME 110, PAGE 530, AND FURTHER |
|
DESCRIBED IN A DEED TO G.W.H. MARTENS, FILED OF RECORD NOVEMBER 15, |
|
1935, IN VOLUME 1001, PAGE 22, AS CONTAINING 357.7 ACRES; SAID 1.250 |
|
ACRES MORE FULLY DESCRIBED AS FOLLOWS: |
|
COMMENCING AT A 12 INCH FENCE CORNER POST FOUND IN THE SOUTH |
|
RIGHT-OF-WAY LINE OF F.M. 2920 AS ACQUIRED BY HARRIS COUNTY BY |
|
RIGHT-OF-WAY DEED DATED SEPTEMBER 01, 1940, RECORDED IN VOLUME |
|
1254, PAGE 644, DEED RECORDS, HARRIS COUNTY, TEXAS AND AS SHOWN ON |
|
RIGHT-OF-WAY MAPS PREPARED BY HARRIS COUNTY, UP-DATED 1968, SAID 12 |
|
INCH FENCE CORNER POST MARKING OF THE NORTHWEST CORNER OF SAID |
|
354.0585 ACRE TRACT, LYING AND BEING SITUATED SOUTH 00 DECREES 18 |
|
MINUTES 00 SECONDS WEST, 40.00 FEET FROM THE NORTHWEST CORNER OF |
|
SAID 357.7 ACRE TRACT; |
|
THENCE SOUTH 00 DEGREES 27 MINUTES 21 SECONDS WEST, WITH THE EAST |
|
LINE OF A 20 FOOT WIDE ACCESS EASEMENT, RECORDED UNDER HARRIS COUNTY |
|
CLERK'S FILE NUMBER E658958, THE WEST LINE OF SAID 354.0585 ACRE |
|
TRACT, AT 208.71 FEET PASS A 3/4 INCH IRON ROD FOUND FOR THE |
|
SOUTHWEST CORNER OF A CALLED 14.2194 ACRE TRACT, CONTINUING IN ALL, |
|
A DISTANCE OF 599.80 FEED TO A POINT FOR CORNER; |
|
THENCE SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A DISTANCEOF |
|
422.83 FEET TO A 3/4 INCH ROD FOUND FOR THE NORTHWEST CORNER AND |
|
POINT OF BEGINNING OF THE HEREIN DESCRIBED TRACT, |
|
THENCE CONTINUING SOUTH 89 DEGREES 42 MINUTES 00 SECONDS EAST, A |
|
DISTANCE OF 208.71 FEET TO 3/4 INCH IRON ROD FOR CORNER; |
|
THENCE SOUTH 00 DEGREES 18 MINUTES 00 SECONDS WEST, A DISTANCE OF |
|
260.89 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER; |
|
THENCE NORTH 89 DECREES 42 MINUTES 00 SECONDS WEST, A DISTANCE OF |
|
208.71 FEET TO A 3/4 INCH IRON ROD FOUND FOR CORNER; |
|
TEHCE NORTH 00 DEGREES 18 MINUTES 00 SECONDS EAST, A DISTANCE OF |
|
260.89 FEET TO THE POINT OF BEGINNING AND CONTAINING 1.250 ACRES OF |
|
LAND, MORE OR LESS. |
|
SECTION 3. (a) The legal notice of the intention to |
|
introduce this Act, setting forth the general substance of this |
|
Act, has been published as provided by law, and the notice and a |
|
copy of this Act have been furnished to all persons, agencies, |
|
officials, or entities to which they are required to be furnished |
|
under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
|
Government Code. |
|
(b) The governor, one of the required recipients, has |
|
submitted the notice and Act to the Texas Commission on |
|
Environmental Quality. |
|
(c) The Texas Commission on Environmental Quality has filed |
|
its recommendations relating to this Act with the governor, |
|
lieutenant governor, and speaker of the house of representatives |
|
within the required time. |
|
(d) The general law relating to consent by political |
|
subdivisions to the creation of districts with conservation, |
|
reclamation, and road powers and the inclusion of land in those |
|
districts has been complied with. |
|
(e) All requirements of the constitution and laws of this |
|
state and the rules and procedures of the legislature with respect |
|
to the notice, introduction, and passage of this Act have been |
|
fulfilled and accomplished. |
|
SECTION 4. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2017. |