Bill Text: TX HB4653 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the creation of Tarkington Management District No. 1 of Liberty County; providing authority to issue bonds; providing authority to impose assessments, fees, or taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-14 - Effective on 9/1/19 [HB4653 Detail]
Download: Texas-2019-HB4653-Enrolled.html
H.B. No. 4653 |
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relating to the creation of Tarkington Management District No. 1 of | ||
Liberty County; providing authority to issue bonds; providing | ||
authority to impose assessments, fees, or taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle C, Title 4, Special District Local Laws | ||
Code, is amended by adding Chapter 3973 to read as follows: | ||
CHAPTER 3973. TARKINGTON MANAGEMENT DISTRICT NO. 1 OF LIBERTY | ||
COUNTY | ||
SUBCHAPTER A. GENERAL PROVISIONS | ||
Sec. 3973.0101. DEFINITIONS. In this chapter: | ||
(1) "Board" means the district's board of directors. | ||
(2) "County" means Liberty County. | ||
(3) "Director" means a board member. | ||
(4) "District" means the Tarkington Management | ||
District No. 1 of Liberty County. | ||
Sec. 3973.0102. NATURE OF DISTRICT. The district is a | ||
special district created under Section 59, Article XVI, Texas | ||
Constitution. | ||
Sec. 3973.0103. PURPOSE; DECLARATION OF INTENT. (a) The | ||
creation of the district is essential to accomplish the purposes of | ||
Sections 52 and 52-a, Article III, and Section 59, Article XVI, | ||
Texas Constitution, and other public purposes stated in this | ||
chapter. By creating the district and in authorizing the county and | ||
other political subdivisions to contract with the district, the | ||
legislature has established a program to accomplish the public | ||
purposes set out in Section 52-a, Article III, Texas Constitution. | ||
(b) The creation of the district is necessary to promote, | ||
develop, encourage, and maintain employment, commerce, | ||
transportation, housing, tourism, recreation, the arts, | ||
entertainment, economic development, safety, and the public | ||
welfare in the district. | ||
(c) This chapter and the creation of the district may not be | ||
interpreted to relieve the county from providing the level of | ||
services provided as of the effective date of the Act enacting this | ||
chapter to the area in the district. The district is created to | ||
supplement and not to supplant county services provided in the | ||
district. | ||
Sec. 3973.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. | ||
(a) The district is created to serve a public use and benefit. | ||
(b) All land and other property included in the district | ||
will benefit from the improvements and services to be provided by | ||
the district under powers conferred by Sections 52 and 52-a, | ||
Article III, and Section 59, Article XVI, Texas Constitution, and | ||
other powers granted under this chapter. | ||
(c) The creation of the district is in the public interest | ||
and is essential to further the public purposes of: | ||
(1) developing and diversifying the economy of the | ||
state; | ||
(2) eliminating unemployment and underemployment; and | ||
(3) developing or expanding transportation and | ||
commerce. | ||
(d) The district will: | ||
(1) promote the health, safety, and general welfare of | ||
residents, employers, potential employees, employees, visitors, | ||
and consumers in the district, and of the public; | ||
(2) provide needed funding for the district to | ||
preserve, maintain, and enhance the economic health and vitality of | ||
the district territory as a community and business center; | ||
(3) promote the health, safety, welfare, and enjoyment | ||
of the public by providing pedestrian ways and by landscaping and | ||
developing certain areas in the district, which are necessary for | ||
the restoration, preservation, and enhancement of scenic beauty; | ||
and | ||
(4) provide for water, wastewater, drainage, road, | ||
transportation, and recreational facilities for the district. | ||
(e) Pedestrian ways along or across a street, whether at | ||
grade or above or below the surface, and street lighting, street | ||
landscaping, parking, and street art objects are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
(f) The district will not act as the agent or | ||
instrumentality of any private interest even though the district | ||
will benefit many private interests as well as the public. | ||
Sec. 3973.0105. INITIAL DISTRICT TERRITORY. (a) The | ||
district is initially composed of the territory described by | ||
Section 2 of the Act enacting this chapter. | ||
(b) The boundaries and field notes contained in Section 2 of | ||
the Act enacting this chapter form a closure. A mistake in the | ||
field notes or in copying the field notes in the legislative process | ||
does not affect the district's: | ||
(1) organization, existence, or validity; | ||
(2) right to issue any type of bonds for the purposes | ||
for which the district is created or to pay the principal of and | ||
interest on the bonds; | ||
(3) right to impose or collect an assessment or tax; or | ||
(4) legality or operation. | ||
Sec. 3973.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. | ||
All or any part of the area of the district is eligible to be | ||
included in: | ||
(1) a tax increment reinvestment zone created under | ||
Chapter 311, Tax Code; | ||
(2) a tax abatement reinvestment zone created under | ||
Chapter 312, Tax Code; | ||
(3) an enterprise zone created under Chapter 2303, | ||
Government Code; or | ||
(4) an industrial district created under Chapter 42, | ||
Local Government Code. | ||
Sec. 3973.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT | ||
DISTRICTS LAW. Except as otherwise provided by this chapter, | ||
Chapter 375, Local Government Code, applies to the district. | ||
Sec. 3973.0108. CONSTRUCTION OF CHAPTER. This chapter | ||
shall be liberally construed in conformity with the findings and | ||
purposes stated in this chapter. | ||
Sec. 3973.0109. CONFLICTS OF LAW. This chapter prevails | ||
over any provision of general law, including a provision of Chapter | ||
375, Local Government Code, or Chapter 49, Water Code, that is in | ||
conflict or inconsistent with this chapter. | ||
SUBCHAPTER B. BOARD OF DIRECTORS | ||
Sec. 3973.0201. GOVERNING BODY; TERMS. (a) The district is | ||
governed by a board of five directors elected or appointed as | ||
provided by this chapter and Subchapter D, Chapter 49, Water Code. | ||
(b) Except as provided by Section 3973.0204, directors | ||
serve staggered four-year terms. | ||
Sec. 3973.0202. QUORUM. For purposes of determining the | ||
requirements for a quorum of the board, the following are not | ||
counted: | ||
(1) a board position vacant for any reason, including | ||
death, resignation, or disqualification; or | ||
(2) a director who is abstaining from participation in | ||
a vote because of a conflict of interest. | ||
Sec. 3973.0203. COMPENSATION. A director is entitled to | ||
receive fees of office and reimbursement for actual expenses as | ||
provided by Section 49.060, Water Code. Sections 375.069 and | ||
375.070, Local Government Code, do not apply to the board. | ||
Sec. 3973.0204. TEMPORARY DIRECTORS. (a) The temporary | ||
board consists of: | ||
(1) Gready Hunter; | ||
(2) Kevin Loeffler; | ||
(3) Rusty Campbell; | ||
(4) Greg Eknoyan; and | ||
(5) Gordan Richardson. | ||
(b) The temporary or successor temporary directors shall | ||
hold an election to elect five permanent directors as provided by | ||
Section 49.102, Water Code. | ||
(c) Temporary directors serve until the earlier of: | ||
(1) the date permanent directors are elected under | ||
Subsection (b); or | ||
(2) the fourth anniversary of the effective date of | ||
the Act creating this chapter. | ||
(d) If permanent directors have not been elected under | ||
Subsection (b) and the terms of the temporary directors have | ||
expired, successor temporary directors shall be appointed or | ||
reappointed as provided by Subsection (e) to serve terms that | ||
expire on the earlier of: | ||
(1) the date permanent directors are elected under | ||
Subsection (b); or | ||
(2) the fourth anniversary of the date of the | ||
appointment or reappointment. | ||
(e) If Subsection (d) applies, the owner or owners of a | ||
majority of the assessed value of the real property in the district | ||
according to the most recent certified tax appraisal roll for the | ||
county may submit a petition to the Texas Commission on | ||
Environmental Quality requesting that the commission appoint as | ||
successor temporary directors the five persons named in the | ||
petition. The commission shall appoint as successor temporary | ||
directors the five persons named in the petition. | ||
SUBCHAPTER C. POWERS AND DUTIES | ||
Sec. 3973.0301. GENERAL POWERS AND DUTIES. The district | ||
has the powers and duties necessary to accomplish the purposes for | ||
which the district is created. | ||
Sec. 3973.0302. IMPROVEMENT PROJECTS AND SERVICES. (a) | ||
The district may provide, design, construct, acquire, improve, | ||
relocate, operate, maintain, or finance an improvement project or | ||
service using money available to the district, or contract with a | ||
governmental or private entity to provide, design, construct, | ||
acquire, improve, relocate, operate, maintain, or finance an | ||
improvement project or service authorized under this chapter or | ||
under Chapter 375, Local Government Code. | ||
(b) An improvement project described by Subsection (a) may | ||
be located inside or outside the district. | ||
Sec. 3973.0303. AUTHORITY FOR ROAD PROJECTS. Under Section | ||
52, Article III, Texas Constitution, the district may own, operate, | ||
maintain, design, acquire, construct, finance, issue bonds, notes, | ||
or other obligations for, improve, and convey to this state, a | ||
county, or a municipality for ownership, operation, and maintenance | ||
macadamized, graveled, or paved roads or improvements, including | ||
storm drainage, in aid of those roads. | ||
Sec. 3973.0304. CONVEYANCE AND APPROVAL OF ROAD PROJECT. | ||
(a) The district may convey a road project authorized by Section | ||
3973.0303 to: | ||
(1) a municipality or county that will operate and | ||
maintain the road if the municipality or county has approved the | ||
plans and specifications of the road project; or | ||
(2) the state if the state will operate and maintain | ||
the road and the Texas Transportation Commission has approved the | ||
plans and specifications of the road project. | ||
(b) Except as provided by Subsection (c), the district shall | ||
operate and maintain a road project authorized by Section 3973.0303 | ||
that the district implements and does not convey to a municipality, | ||
a county, or this state under Subsection (a). | ||
(c) The district may agree in writing with a municipality, a | ||
county, or this state to assign operation and maintenance duties to | ||
the district, the municipality, the county, or this state in a | ||
manner other than the manner described in Subsections (a) and (b). | ||
Sec. 3973.0305. NONPROFIT CORPORATION. (a) The board by | ||
resolution may authorize the creation of a nonprofit corporation to | ||
assist and act for the district in implementing a project or | ||
providing a service authorized by this chapter. | ||
(b) The nonprofit corporation: | ||
(1) has each power of and is considered to be a local | ||
government corporation created under Subchapter D, Chapter 431, | ||
Transportation Code; and | ||
(2) may implement any project and provide any service | ||
authorized by this chapter. | ||
(c) The board shall appoint the board of directors of the | ||
nonprofit corporation. The board of directors of the nonprofit | ||
corporation shall serve in the same manner as the board of directors | ||
of a local government corporation created under Subchapter D, | ||
Chapter 431, Transportation Code, except that a board member is not | ||
required to reside in the district. | ||
Sec. 3973.0306. AGREEMENTS; GRANTS. (a) As provided by | ||
Chapter 375, Local Government Code, the district may make an | ||
agreement with or accept a gift, grant, or loan from any person. | ||
(b) The implementation of a project is a governmental | ||
function or service for the purposes of Chapter 791, Government | ||
Code. | ||
Sec. 3973.0307. LAW ENFORCEMENT SERVICES. To protect the | ||
public interest, the district may contract with a qualified party, | ||
including the county, to provide law enforcement services in the | ||
district. | ||
Sec. 3973.0308. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. | ||
The district may join and pay dues to a charitable or nonprofit | ||
organization that performs a service or provides an activity | ||
consistent with the furtherance of a district purpose. | ||
Sec. 3973.0309. ECONOMIC DEVELOPMENT. (a) The district | ||
may engage in activities that accomplish the economic development | ||
purposes of the district. | ||
(b) The district may establish and provide for the | ||
administration of one or more programs to promote state or local | ||
economic development and to stimulate business and commercial | ||
activity in the district, including programs to: | ||
(1) make loans and grants of public money; and | ||
(2) provide district personnel and services. | ||
(c) The district may create economic development programs | ||
and exercise the economic development powers provided to | ||
municipalities by: | ||
(1) Chapter 380, Local Government Code; and | ||
(2) Subchapter A, Chapter 1509, Government Code. | ||
Sec. 3973.0310. PARKING FACILITIES. (a) The district may | ||
acquire, lease as lessor or lessee, construct, develop, own, | ||
operate, and maintain parking facilities or a system of parking | ||
facilities, including lots, garages, parking terminals, or other | ||
structures or accommodations for parking motor vehicles off the | ||
streets and related appurtenances. | ||
(b) The district's parking facilities serve the public | ||
purposes of the district and are owned, used, and held for a public | ||
purpose even if leased or operated by a private entity for a term of | ||
years. | ||
(c) The district's parking facilities are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
(d) The development and operation of the district's parking | ||
facilities may be considered an economic development program. | ||
Sec. 3973.0311. NO TOLL ROADS. The district may not | ||
construct, acquire, maintain, or operate a toll road. | ||
Sec. 3973.0312. RAIL FACILITIES. The district may | ||
construct, acquire, improve, maintain, and operate rail facilities | ||
and improvements in aid of those facilities. | ||
Sec. 3973.0313. ANNEXATION OR EXCLUSION OF LAND. (a) The | ||
district may annex land as provided by Subchapter J, Chapter 49, | ||
Water Code. | ||
(b) The district may exclude land as provided by Subchapter | ||
J, Chapter 49, Water Code. Section 375.044(b), Local Government | ||
Code, does not apply to the district. | ||
Sec. 3973.0314. DIVISION OF DISTRICT. (a) The district may | ||
be divided into two or more new districts only if the district: | ||
(1) has no outstanding bonded debt; and | ||
(2) is not imposing ad valorem taxes. | ||
(b) This chapter applies to any new district created by the | ||
division of the district, and a new district has all the powers and | ||
duties of the district. | ||
(c) Any new district created by the division of the district | ||
may, at the time the new district is created, contain only: | ||
(1) land within the area described by Section 2 of the | ||
Act enacting this chapter; or | ||
(2) any land adjacent to the area described by Section | ||
2 of the Act enacting this chapter if that adjacent land is: | ||
(A) not within the extraterritorial jurisdiction | ||
of a city; or | ||
(B) within the extraterritorial jurisdiction of | ||
a city and that adjacent land has been approved for inclusion in the | ||
district under an ordinance or resolution adopted by the city | ||
consenting to the inclusion. | ||
(d) The board, on its own motion or on receipt of a petition | ||
signed by the owner or owners of a majority of the assessed value of | ||
the real property in the district, may adopt an order dividing the | ||
district. | ||
(e) The board may adopt an order dividing the district | ||
before or after the date the board holds an election under Section | ||
3973.0204 to elect the district's permanent directors. | ||
(f) An order dividing the district must: | ||
(1) name each new district; | ||
(2) include the metes and bounds description of the | ||
territory of each new district; | ||
(3) appoint temporary directors for each new district; | ||
and | ||
(4) provide for the division of assets and liabilities | ||
between or among the new districts. | ||
(g) On or before the 30th day after the date of adoption of | ||
an order dividing the district, the district shall file the order | ||
with the Texas Commission on Environmental Quality and record the | ||
order in the real property records of each county in which the | ||
district is located. | ||
(h) Any new district created by the division of the district | ||
shall hold a permanent directors' election as required by Section | ||
3973.0204. | ||
(i) Municipal consent by a city is not required for the | ||
creation of any new district created under this section. | ||
(j) Any new district created by the division of the district | ||
must hold an election as required by this chapter to obtain voter | ||
approval before the district may impose a maintenance tax or issue | ||
bonds payable wholly or partly from ad valorem taxes or sales and | ||
use taxes. | ||
(k) If the voters of a new district do not confirm the | ||
creation of the new district, the assets, obligations, territory, | ||
and governance of the new district revert to that of the original | ||
district. | ||
Sec. 3973.0315. NO EMINENT DOMAIN POWER. The district may | ||
not exercise the power of eminent domain. | ||
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS | ||
Sec. 3973.0401. DISBURSEMENTS AND TRANSFERS OF MONEY. The | ||
board by resolution shall establish the number of directors' | ||
signatures and the procedure required for a disbursement or | ||
transfer of district money. | ||
Sec. 3973.0402. MONEY USED FOR IMPROVEMENTS OR SERVICES. | ||
The district may acquire, construct, finance, operate, or maintain | ||
any improvement or service authorized under this chapter or Chapter | ||
375, Local Government Code, using any money available to the | ||
district. | ||
Sec. 3973.0403. PETITION REQUIRED FOR FINANCING SERVICES | ||
AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a | ||
service or improvement project with assessments under this chapter | ||
unless a written petition requesting that service or improvement | ||
has been filed with the board. | ||
(b) A petition filed under Subsection (a) must be signed by | ||
the owners of a majority of the assessed value of real property in | ||
the district subject to assessment according to the most recent | ||
certified tax appraisal roll for the county. | ||
Sec. 3973.0404. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) | ||
The board by resolution may impose and collect an assessment for any | ||
purpose authorized by this chapter in all or any part of the | ||
district. | ||
(b) An assessment, a reassessment, or an assessment | ||
resulting from an addition to or correction of the assessment roll | ||
by the district, penalties and interest on an assessment or | ||
reassessment, an expense of collection, and reasonable attorney's | ||
fees incurred by the district: | ||
(1) are a first and prior lien against the property | ||
assessed; | ||
(2) are superior to any other lien or claim other than | ||
a lien or claim for county, school district, or municipal ad valorem | ||
taxes; and | ||
(3) are the personal liability of and a charge against | ||
the owners of the property even if the owners are not named in the | ||
assessment proceedings. | ||
(c) The lien is effective from the date of the board's | ||
resolution imposing the assessment until the date the assessment is | ||
paid. The board may enforce the lien in the same manner that the | ||
board may enforce an ad valorem tax lien against real property. | ||
(d) The board may make a correction to or deletion from the | ||
assessment roll that does not increase the amount of assessment of | ||
any parcel of land without providing notice and holding a hearing in | ||
the manner required for additional assessments. | ||
Sec. 3973.0405. RESIDENTIAL PROPERTY NOT EXEMPT. Section | ||
375.161, Local Government Code, does not apply to a tax authorized | ||
or approved by the voters of the district or a required payment for | ||
a service provided by the district, including water and sewer | ||
services. | ||
Sec. 3973.0406. TAX AND ASSESSMENT ABATEMENTS. The | ||
district may designate reinvestment zones and may grant abatements | ||
of district taxes or assessments on property in the zones. | ||
SUBCHAPTER E. TAXES AND BONDS | ||
Sec. 3973.0501. ELECTIONS REGARDING TAXES AND BONDS. (a) | ||
The district may issue, without an election, bonds, notes, and | ||
other obligations secured by: | ||
(1) revenue other than ad valorem taxes or sales and | ||
use taxes; or | ||
(2) contract payments described by Section 3973.0503. | ||
(b) The district must hold an election in the manner | ||
provided by Subchapter L, Chapter 375, Local Government Code, to | ||
obtain voter approval before the district may impose an ad valorem | ||
tax or issue bonds payable from ad valorem taxes. | ||
(c) Section 375.243, Local Government Code, does not apply | ||
to the district. | ||
(d) All or any part of any facilities or improvements that | ||
may be acquired by a district by the issuance of its bonds may be | ||
submitted as a single proposition or as several propositions to be | ||
voted on at the election. | ||
Sec. 3973.0502. OPERATION AND MAINTENANCE TAX. (a) If | ||
authorized by a majority of the district voters voting at an | ||
election held in accordance with Section 3973.0501, the district | ||
may impose an operation and maintenance tax on taxable property in | ||
the district in accordance with Section 49.107, Water Code, for any | ||
district purpose, including to: | ||
(1) maintain and operate the district; | ||
(2) construct or acquire improvements; or | ||
(3) provide a service. | ||
(b) The board shall determine the tax rate. The rate may not | ||
exceed the rate approved at the election. | ||
(c) Section 49.107(h), Water Code, does not apply to the | ||
district. | ||
Sec. 3973.0503. CONTRACT TAXES. (a) In accordance with | ||
Section 49.108, Water Code, the district may impose a tax other than | ||
an operation and maintenance tax and use the revenue derived from | ||
the tax to make payments under a contract after the provisions of | ||
the contract have been approved by a majority of the district voters | ||
voting at an election held for that purpose. | ||
(b) A contract approved by the district voters may contain a | ||
provision stating that the contract may be modified or amended by | ||
the board without further voter approval. | ||
Sec. 3973.0504. AUTHORITY TO BORROW MONEY AND TO ISSUE | ||
BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on | ||
terms determined by the board. Section 375.205, Local Government | ||
Code, does not apply to a loan, line of credit, or other borrowing | ||
from a bank or financial institution secured by revenue other than | ||
ad valorem taxes. | ||
(b) The district may issue bonds, notes, or other | ||
obligations payable wholly or partly from ad valorem taxes, | ||
assessments, impact fees, revenue, contract payments, grants, or | ||
other district money, or any combination of those sources of money, | ||
to pay for any authorized district purpose. | ||
Sec. 3973.0505. TAXES FOR BONDS. At the time the district | ||
issues bonds payable wholly or partly from ad valorem taxes, the | ||
board shall provide for the annual imposition of a continuing | ||
direct annual ad valorem tax, without limit as to rate or amount, | ||
for each year that all or part of the bonds are outstanding as | ||
required and in the manner provided by Sections 54.601 and 54.602, | ||
Water Code. | ||
Sec. 3973.0506. BONDS FOR ROAD PROJECTS. At the time of | ||
issuance, the total principal amount of bonds or other obligations | ||
issued or incurred to finance road projects and payable from ad | ||
valorem taxes may not exceed one-fourth of the assessed value of the | ||
real property in the district. | ||
SUBCHAPTER F. SALES AND USE TAX | ||
Sec. 3973.0601. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, | ||
computation, administration, enforcement, and collection of the | ||
sales and use tax authorized by this subchapter except to the extent | ||
Chapter 321, Tax Code, is inconsistent with this chapter. | ||
(b) A reference in Chapter 321, Tax Code, to a municipality | ||
or the governing body of a municipality is a reference to the | ||
district or the board, respectively. | ||
Sec. 3973.0602. ELECTION; ADOPTION OF TAX. (a) The | ||
district may adopt a sales and use tax if authorized by a majority | ||
of the voters of the district voting at an election held for that | ||
purpose. | ||
(b) The board by order may call an election to authorize the | ||
adoption of the sales and use tax. The election may be held on any | ||
uniform election date and in conjunction with any other district | ||
election. | ||
(c) The ballot shall be printed to provide for voting for or | ||
against the proposition: "Authorization of a sales and use tax in | ||
the Tarkington Management District No. 1 of Liberty County at a | ||
rate not to exceed ____ percent" (insert rate of one or more | ||
increments of one-eighth of one percent). | ||
Sec. 3973.0603. SALES AND USE TAX RATE. (a) On or after the | ||
date the results are declared of an election held under Section | ||
3973.0602, at which the voters approved imposition of the tax | ||
authorized by this subchapter, the board shall determine and adopt | ||
by resolution or order the initial rate of the tax, which must be in | ||
one or more increments of one-eighth of one percent. | ||
(b) After the election held under Section 3973.0602, the | ||
board may increase or decrease the rate of the tax by one or more | ||
increments of one-eighth of one percent. | ||
(c) The initial rate of the tax or any rate resulting from | ||
subsequent increases or decreases may not exceed the lesser of: | ||
(1) the maximum rate authorized by the district voters | ||
at the election held under Section 3973.0602; or | ||
(2) a rate that, when added to the rates of all sales | ||
and use taxes imposed by other political subdivisions with | ||
territory in the district, would result in the maximum combined | ||
rate prescribed by Section 321.101(f), Tax Code, at any location in | ||
the district. | ||
Sec. 3973.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This | ||
section applies to the district after a municipality annexes part | ||
of the territory in the district and imposes the municipality's | ||
sales and use tax in the annexed territory. | ||
(b) If at the time of annexation the district has | ||
outstanding debt or other obligations payable wholly or partly from | ||
district sales and use tax revenue, Section 321.102(g), Tax Code, | ||
applies to the district. | ||
(c) If at the time of annexation the district does not have | ||
outstanding debt or other obligations payable wholly or partly from | ||
district sales and use tax revenue, the district may exclude the | ||
annexed territory from the district, if the district has no | ||
outstanding debt or other obligations payable from any source. | ||
Sec. 3973.0605. NOTIFICATION OF RATE CHANGE. The board | ||
shall notify the comptroller of any changes made to the tax rate | ||
under this subchapter in the same manner the municipal secretary | ||
provides notice to the comptroller under Section 321.405(b), Tax | ||
Code. | ||
Sec. 3973.0606. USE OF REVENUE. Revenue from the sales and | ||
use tax imposed under this subchapter is for the use and benefit of | ||
the district and may be used for any district purpose. The district | ||
may pledge all or part of the revenue to the payment of bonds, | ||
notes, or other obligations, and that pledge of revenue may be in | ||
combination with other revenue, including tax revenue, available to | ||
the district. | ||
Sec. 3973.0607. ABOLITION OF TAX. (a) Except as provided | ||
by Subsection (b), the board may abolish the tax imposed under this | ||
subchapter without an election. | ||
(b) The board may not abolish the tax imposed under this | ||
subchapter if the district has outstanding debt secured by the tax, | ||
and repayment of the debt would be impaired by the abolition of the | ||
tax. | ||
(c) If the board abolishes the tax, the board shall notify | ||
the comptroller of that action in the same manner the municipal | ||
secretary provides notice to the comptroller under Section | ||
321.405(b), Tax Code. | ||
(d) If the board abolishes the tax or decreases the tax rate | ||
to zero, a new election to authorize a sales and use tax must be held | ||
under Section 3973.0602 before the district may subsequently impose | ||
the tax. | ||
SUBCHAPTER G. DEFINED AREAS | ||
Sec. 3973.0701. AUTHORITY TO ESTABLISH DEFINED AREAS OR | ||
DESIGNATED PROPERTY. The district may define areas or designate | ||
certain property of the district to pay for improvements, | ||
facilities, or services that primarily benefit that area or | ||
property and do not generally and directly benefit the district as a | ||
whole. | ||
Sec. 3973.0702. PROCEDURE FOR ELECTION. (a) Before the | ||
district may impose an ad valorem tax or issue bonds payable from ad | ||
valorem taxes of the defined area or designated property, the board | ||
shall hold an election in the defined area or in the designated | ||
property only. | ||
(b) The board may submit the issues to the voters on the same | ||
ballot to be used in another election. | ||
Sec. 3973.0703. DECLARING RESULT AND ISSUING ORDER. (a) If | ||
a majority of the voters voting at the election approve the | ||
proposition or propositions, the board shall declare the results | ||
and, by order, shall establish the defined area and describe it by | ||
metes and bounds or designate the specific property. | ||
(b) A court may not review the board's order except on the | ||
ground of fraud, palpable error, or arbitrary and confiscatory | ||
abuse of discretion. | ||
Sec. 3973.0704. TAXES FOR SERVICES, IMPROVEMENTS, AND | ||
FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter | ||
approval and adoption of the order described by Section 3973.0703, | ||
the district may apply separately, differently, equitably, and | ||
specifically its taxing power and lien authority to the defined | ||
area or designated property to provide money to construct, | ||
administer, maintain, and operate services, improvements, and | ||
facilities that primarily benefit the defined area or designated | ||
property. | ||
Sec. 3973.0705. ISSUANCE OF BONDS FOR DEFINED AREA OR | ||
DESIGNATED PROPERTY. After the order under Section 3973.0703 is | ||
adopted, the district may issue bonds to provide for any land, | ||
improvements, facilities, plants, equipment, and appliances for | ||
the defined area or designated property. | ||
Sec. 3973.0706. ADDITION OR EXCLUSION OF LAND IN DEFINED | ||
AREA. The district may add or exclude land from the defined areas | ||
in the same manner the district may add or exclude land from the | ||
district. | ||
SECTION 2. The Tarkington Management District No. 1 of | ||
Liberty County initially includes all territory contained in the | ||
following area: | ||
807.65 acres of land, situated in the Hugh Means Survey, Abstract | ||
78, Liberty County, Texas, and being a part of that certain 1846.69 | ||
acre tract described in a Deed from Southland Timberlands V, L.P. to | ||
Tarkington Realty, Ltd., recorded in Liberty County Clerk's File | ||
2006008680, said 807.65 acres being more particularly described as | ||
follows: | ||
BEGINNING at a 3 inch by 3 inch concrete monument stamped "Kirby NWc | ||
Hugh Means" found for the Northwest corner of the herein described | ||
tract at the Northwest corner of the Hugh Means Survey, Abstract 78, | ||
and the Northwest corner of said 1846.69 acre tract; | ||
THENCE North 88 deg. 01 min. 32 sec. East, along the North line of | ||
the Means Survey, being the North line of said 1846.69 acre tract, a | ||
distance of 33.30 feet to a 6 inch by 6 inch concrete monument found | ||
at the Southwest corner of the I. L. Hanson Survey, Abstract 282; | ||
THENCE North 87 deg. 28 min. 03 sec. East, along the common line of | ||
the Means Survey and the Hanson Survey, being the North line of said | ||
1846.69 acre tract and the South line of the Alvin David Stetson | ||
tract recorded in Clerk's File 2015023380, a distance of 3442.50 | ||
feet to a concrete monument stamped "Kirby 3-166" found at the | ||
Southeast corner of the Hanson Survey and the Southwest corner of | ||
the John R. Faulk Survey, Abstract 34; | ||
THENCE North 86 deg. 55 min. 34 sec. East, along the common lines of | ||
the Means Survey and the Faulk Survey, being the North line of said | ||
1846.69 acre tract and the South line of the Jorge Lopez tract | ||
described in Clerk's File 2007014457, a distance of 1787.22 feet to | ||
a 3/4 inch iron rod found for the Northeast corner of the herein | ||
described tract at the Northeast corner of said 1846.69 acre tract, | ||
said point being in the West right of way line of State Highway 321 | ||
(100.0 feet wide at this point); | ||
THENCE South 22 deg. 01 min. 29 sec. East, along the West | ||
right-of-way line of State Highway 321 and the East line of said | ||
1846.69 acre tract, a distance of 2084.38 feet to a concrete | ||
monument found at the P.C. of a curve to the left; | ||
THENCE along the West right-of-way line of State Highway 321 | ||
(right-of-way varies) and the East line of said 1846.69 acre tract, | ||
following said curve to the left having a Radius of 5779.59 feet, | ||
Central Angle of a 01 deg. 35 min. 23 sec., Chord Bearing and | ||
Distance of South 22 deg. 51 min. 20 sec. East - 160.35 feet, for an | ||
arc distance of 160.36 feet to a concrete monument found at the P.T. | ||
of said curve; | ||
THENCE South 18 deg. 29 min. East, along the West right-of-way line | ||
of State Highway 321 and the East line of said 1846.69 acre tract, a | ||
distance of 101.28 feet to a concrete monument found at the P.C. of | ||
a curve left; | ||
THENCE along the West right-of-way line of State Highway 21 | ||
(right-of-way varies) and the East line of said 1846.69 acre tract, | ||
following said curve to the left having a Radius of 5789.59 feet, | ||
Central Angle of 10 deg. 49 min. 44 sec., Chord Bearing and a | ||
Distance of South 30 deg. 03 min. 47 sec. East - 1092.60 feet, for an | ||
arc distance of 1094.23 feet to a concrete monument found at the | ||
P.T. of said curve; | ||
THENCE South 35 deg. 28 min. 53 sec. East, along the West | ||
right-of-way line of State Highway 321 (right-of-way 110.0 feet | ||
wide at this point) and the East line of said 1846.69 acre tract, a | ||
distance of 2708.35 feet to a 1/2 inch iron rod found for the | ||
Southeast corner of the herein described tract at the upper | ||
Southeast corner of said 1846.69 acre tract, the Northeast corner | ||
of a 6.87 acre Save and Except Tract described in the a deed to | ||
Southland Timberlands V, L.P. recorded in Clerk's File 2003009246; | ||
THENCE South 87 deg. 23 min. 32 sec. West, along the North line of | ||
said 6.87 acre Save and Except Tract, a distance of 3334.49 feet to | ||
a fence post found at the Northwest corner of said 6.87 acre tract | ||
and the upper Northeast corner of a 638.36 acre tract described in a | ||
deed to Roli Holdings, L.P. recorded in Clerk's File 2013010569; | ||
THENCE South 87 deg. 23 min. 05 sec. West, along the North line of | ||
said 638.36 acre tract, at 4683.36 feet pass a 5/8 inch iron rod | ||
capped "RPLS 5815" found, and continue for a total distance of | ||
4684.17 feet to a point marking the Southwest corner of the herein | ||
described tract at the Northwest corner of said 638.36 acre tract, | ||
said point being in the West line of the Means Survey, the East line | ||
of the H.& T.C. R.R. Company Survey No. 150, Abstract 833, the West | ||
lineof said 1846.69 acre tract, and the East line of the Joseph H. | ||
Ceaser, Jr. tract describe in Clerk's File 2007008678; | ||
THENCE North 03 deg. 40 min. 53 sec. West, along the common line of | ||
the Means Survey and the H.&T.C. R.R. Company Survey No. 150, being | ||
the West line of said 1846.69 acre tract and the East line of the | ||
Ceaser tract, a distance of 1305.65 feet to a 3 inch by 3 inch | ||
concrete monument stamped "Kirby SEc H&TC WL H Means" found at the | ||
Northeast corner of the H.&T.C. R.R. Company Survey No. 150, the | ||
Southeast corner of the H.& T.C. R.R. Company Survey No. 149, | ||
Abstract 232, the Northeast corner of the Ceaser tract, and the | ||
Southeast corner of the William B. Krizak tract described in | ||
Clerk's File 2009017836; | ||
THENCE North 02 deg. 11 min. 16 sec. West, along the common line of | ||
the Means Survey and the H.&T.C. R.R. Company Survey No. 149, being | ||
the West line of said 1846.69 acre tract and the East line of the | ||
Krizak tract, the Heriberto Cisneros tract described in Clerk's | ||
File 2009009858, The Heriberto Cisneros tract described in Clerk's | ||
File 2017006032, and the Johnnie Hooper tract described in Clerk's | ||
File 2016002265, at 2138.84 feet pass a 1/2 inch iron rod found at | ||
the Northeast corner of the Hooper tract and the Southeast corner of | ||
a tract described in Clerk's File 2018001388, and continue along | ||
the East line of said tract and tracts described in Clerk's File | ||
2014013993, Clerk's File 2013003296, Clerk's File 2013010371, | ||
Clerk's File 2012002326; Clerk's File 2016007673; Clerk's File | ||
2015007509; Clerk's File 2012012985; Clerk's File 2009007977, and | ||
Clerk's File 2010011389 for a total distance of 4143.56 feet to the | ||
PLACE OF BEGINNING and containing 807.65 acres of land. | ||
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, 2019. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 4653 was passed by the House on May 3, | ||
2019, by the following vote: Yeas 131, Nays 9, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 4653 on May 24, 2019, by the following vote: Yeas 97, Nays 43, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 4653 was passed by the Senate, with | ||
amendments, on May 22, 2019, by the following vote: Yeas 28, Nays | ||
3. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |