Bill Text: TX SB2293 | 2017-2018 | 85th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the creation of Montgomery County Improvement District No. 1; providing authority to issue bonds; providing authority to impose assessments, fees, or taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-06-13 - Recommendations filed with the Senate [SB2293 Detail]
Download: Texas-2017-SB2293-Engrossed.html
Bill Title: Relating to the creation of Montgomery County Improvement District No. 1; providing authority to issue bonds; providing authority to impose assessments, fees, or taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-06-13 - Recommendations filed with the Senate [SB2293 Detail]
Download: Texas-2017-SB2293-Engrossed.html
By: Creighton | S.B. No. 2293 |
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relating to the creation of Montgomery County Improvement District | ||||||
No. 1; 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 3955 to read as follows: | ||||||
CHAPTER 3955. MONTGOMERY COUNTY IMPROVEMENT DISTRICT NO. 1 | ||||||
SUBCHAPTER A. GENERAL PROVISIONS | ||||||
Sec. 3955.001. DEFINITIONS. In this chapter: | ||||||
(1) "Board" means the district's board of directors. | ||||||
(2) "County" means Montgomery County. | ||||||
(3) "Director" means a board member. | ||||||
(4) "District" means the Montgomery County | ||||||
Improvement District No. 1. | ||||||
Sec. 3955.002. CREATION AND NATURE OF DISTRICT. The | ||||||
district is a special district created under Section 59, Article | ||||||
XVI, Texas Constitution. | ||||||
Sec. 3955.003. 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. 3955.004. 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, | ||||||
rail, 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. 3955.005. 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. 3955.006. APPLICABILITY OF MUNICIPAL MANAGEMENT | ||||||
DISTRICTS LAW. Except as otherwise provided by this chapter, | ||||||
Chapter 375, Local Government Code, applies to the district. | ||||||
Sec. 3955.007. CONSTRUCTION OF CHAPTER. This chapter shall | ||||||
be liberally construed in conformity with the findings and purposes | ||||||
stated in this chapter. | ||||||
SUBCHAPTER B. BOARD OF DIRECTORS | ||||||
Sec. 3955.051. GOVERNING BODY; TERMS. (a) The district is | ||||||
governed by a board of five voting directors who serve staggered | ||||||
terms of four years, with two or three directors' terms expiring | ||||||
June 1 of each odd-numbered year. | ||||||
(b) The board by resolution may change the number of voting | ||||||
directors on the board if the board determines that the change is in | ||||||
the best interest of the district. The board may not consist of | ||||||
fewer than 5 or more than 15 directors. | ||||||
(c) Section 49.052, Water Code, does not apply to the | ||||||
directors. | ||||||
Sec. 3955.052. APPOINTMENT OF VOTING DIRECTORS. The Texas | ||||||
Commission on Environmental Quality shall appoint voting directors | ||||||
from persons recommended by the board. | ||||||
Sec. 3955.053. NONVOTING DIRECTORS. The board may appoint | ||||||
nonvoting directors to serve at the pleasure of the voting | ||||||
directors. | ||||||
Sec. 3955.054. 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; | ||||||
(2) a director who is abstaining from participation in | ||||||
a vote because of a conflict of interest; or | ||||||
(3) a nonvoting director. | ||||||
Sec. 3955.055. 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. 3955.056. INITIAL VOTING DIRECTORS. (a) The initial | ||||||
board consists of the following directors: | ||||||
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(b) Of the initial directors, the terms of directors | ||||||
appointed for positions one through three expire June 1, 2019, and | ||||||
the terms of directors appointed for positions four and five expire | ||||||
June 1, 2021. | ||||||
(c) Section 3955.052 does not apply to this section. | ||||||
(d) This section expires September 1, 2021. | ||||||
SUBCHAPTER C. POWERS AND DUTIES | ||||||
Sec. 3955.101. GENERAL POWERS AND DUTIES. The district has | ||||||
the powers and duties necessary to accomplish the purposes for | ||||||
which the district is created. | ||||||
Sec. 3955.102. IMPROVEMENT PROJECTS AND SERVICES. The | ||||||
district may provide, design, construct, acquire, improve, | ||||||
relocate, operate, maintain, or finance an improvement project or | ||||||
service using any 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 | ||||||
Chapter 375, Local Government Code. | ||||||
Sec. 3955.103. DEVELOPMENT CORPORATION POWERS. The | ||||||
district, using money available to the district, may exercise the | ||||||
powers given to a development corporation under Chapter 505, Local | ||||||
Government Code, including the power to own, operate, acquire, | ||||||
construct, lease, improve, or maintain a project under that | ||||||
chapter. | ||||||
Sec. 3955.104. 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. 3955.105. PUBLIC FACILITY CORPORATIONS. As provided | ||||||
by Chapter 303, Local Government Code, the board by resolution may | ||||||
authorize the creation of a public facility corporation in the | ||||||
district to finance or to provide for the acquisition, | ||||||
construction, rehabilitation, renovation, repair, equipping, | ||||||
furnishing, or placement in service of public facilities in an | ||||||
orderly, planned manner and at the lowest possible borrowing costs. | ||||||
Sec. 3955.106. 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. 3955.107. 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 for a fee. | ||||||
Sec. 3955.108. 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. 3955.109. 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. 3955.110. 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. 3955.111. ROAD UTILITY DISTRICT POWERS. The district | ||||||
has the powers provided by the general laws relating to road utility | ||||||
districts created under Section 52(b), Article III, Texas | ||||||
Constitution and Chapter 441, Transportation Code. | ||||||
Sec. 3955.112. STRATEGIC PARTNERSHIP AGREEMENT. The | ||||||
district may negotiate and enter into a written strategic | ||||||
partnership agreement under Section 43.0751, Local Government | ||||||
Code, with a municipality in whose extraterritorial jurisdiction | ||||||
the district is located. | ||||||
Sec. 3955.113. 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. 3955.114. NO EMINENT DOMAIN POWER. The district may | ||||||
not exercise the power of eminent domain. | ||||||
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS | ||||||
Sec. 3955.151. 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. 3955.152. 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. 3955.153. 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. 3955.154. METHOD OF NOTICE FOR HEARING. The district | ||||||
may mail the notice required by Section 375.115(c), Local | ||||||
Government Code, by certified or first-class United States mail. | ||||||
The board shall determine the method of notice. | ||||||
Sec. 3955.155. 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. 3955.156. COMPETITIVE BIDDING. Subchapter I, Chapter | ||||||
49, Water Code, applies to the district. Sections 375.221 and | ||||||
375.223, Local Government Code, do not apply to the district. | ||||||
Sec. 3955.157. 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. 3955.201. 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 | ||||||
(2) contract payments described by Section 3955.203. | ||||||
(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. 3955.202. OPERATION AND MAINTENANCE TAX. (a) If | ||||||
authorized by a majority of the district voters voting at an | ||||||
election held in accordance with Section 3955.201, 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. 3955.203. 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. 3955.204. 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. 3955.205. 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. 3955.206. BONDS FOR RECREATIONAL FACILITIES. The | ||||||
limitation on the outstanding principal amount of bonds, notes, and | ||||||
other obligations provided by Section 49.4645, Water Code, does not | ||||||
apply to the district. | ||||||
SUBCHAPTER F. DEFINED AREAS | ||||||
Sec. 3955.251. 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. 3955.252. 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. 3955.253. 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. 3955.254. TAXES FOR SERVICES, IMPROVEMENTS, AND | ||||||
FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter | ||||||
approval and adoption of the order described by Section 3955.253, | ||||||
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. 3955.255. ISSUANCE OF BONDS FOR DEFINED AREA OR | ||||||
DESIGNATED PROPERTY. After the order under Section 3955.253 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. | ||||||
SUBCHAPTER G. SALES AND USE TAX | ||||||
Sec. 3955.301. MEANINGS OF WORDS AND PHRASES. A word or | ||||||
phrase used in this subchapter that is defined by Chapters 151 and | ||||||
321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax | ||||||
Code. | ||||||
Sec. 3955.302. APPLICABILITY OF CERTAIN TAX CODE | ||||||
PROVISIONS. (a) Except as otherwise provided by this subchapter, | ||||||
Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, | ||||||
apply to taxes imposed under this subchapter and to the | ||||||
administration and enforcement of those taxes in the same manner | ||||||
that those laws apply to state taxes. | ||||||
(b) Chapter 321, Tax Code, relating to municipal sales and | ||||||
use taxes, applies to the application, collection, change, and | ||||||
administration of a sales and use tax imposed under this subchapter | ||||||
to the extent consistent with this chapter, as if references in | ||||||
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. 3955.303. 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 | ||||||
3955.201. | ||||||
(d) The ballots shall be printed to provide for voting for | ||||||
or against the proposition: "Authorization of a sales and use tax | ||||||
in the Montgomery County Improvement District No. 1 at a rate not to | ||||||
exceed ___ percent." | ||||||
Sec. 3955.304. 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. 3955.305. 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 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. DISSOLUTION AND MUNICIPAL ANNEXATION | ||||||
Sec. 3955.351. 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. | ||||||
SECTION 2. The Montgomery County Improvement District No. 1 | ||||||
initially includes all territory contained in the following area: | ||||||
TRACT ONE: A PARCEL OF LAND CONTAINING 0.1411 OF AN ACRE (6,146 | ||||||
SQUARE FEET) MORE OR LESS, BEING OUT OF THAT CERTAIN 3.3601 ACRE | ||||||
TRACT, CONVEYED FROM EAGLES NEST CHRISTIAN FELLOWSHIP TO R.L. WADE | ||||||
MANAGEMENT, LLC., AS RECORDED IN COUNTY CLERK'S FILE NO. | ||||||
2005-126335, OFFICIAL PUBLIC RECORDS OF REAL PROPERTY, MONTGOMERY | ||||||
COUNTY, TEXAS, (O.P.R.R.P.M.C.T.), SAID 0.1411 ACRE TRACT BEING | ||||||
SITUATED IN THE E.R. HALE SURVEY, ABSTRACT NO. 264 IN MONTGOMERY | ||||||
COUNTY, TEXAS, AND BEING MORE PARTICULARLY DESCRIBED BY METES AND | ||||||
BOUNDS AS FOLLOWS: | ||||||
COMMENCING, AT A FOUND 3/4 INCH IRON ROD WITH TXDOT ALUMINUM CAP, IN | ||||||
THE SOUTH LINE OF STAGECOACH ROAD, RIGHT OF WAY VARIES, AS SHOWN ON | ||||||
REPLAT OF DECKER OAKS ESTATES, SECTION ONE, AS RECORDED IN CABINET | ||||||
L, SHEETS 50-52, MAP RECORDS, MONTGOMERY COUNTY, TEXAS, SAME BEING | ||||||
IN THE EAST LINE OF STATE HIGHWAY 249, RIGHT OF WAY VARIES, FOR AN | ||||||
ANGLE POINT IN THE EAST LINE OF THAT CERTAIN 1.942 ACRE PARCEL | ||||||
NO. 97A, CONVEYED FROM GATEWAY BAPTIST CHURCH OF DECKER'S PRAIRIE | ||||||
TO THE STATE OF TEXAS, AS RECORDED IN COUNTY CLERK'S FILE NO. | ||||||
9416527, O.P.R.R.P.M.C.T., SAME BEING THE MOST NORTHERLY WEST | ||||||
CORNER OF THE SAID 3.3601 ACRE TRACT; | ||||||
THENCE, WITH THE SAID SOUTH LINE OF STAGECOACH ROAD, SAME BEING THE | ||||||
NORTH LINE OF THE SAID 3.3601 ACRE TRACT, THE FOLLOWING THREE (3) | ||||||
COURSES AND DISTANCE: | ||||||
1. N 61° 56' 38" E, A DISTANCE OF 165.95 FEET TO A FOUND 5/8 | ||||||
INCH IRON ROD, FOR A POINT OF CURVATURE, NON TANGENT, | ||||||
2. A DISTANCE OF 77.68 FEET ALONG THE ARC OF A CURVE TO THE | ||||||
LEFT, HAVING A RADIUS OF 300.00 FEET, A CENTRAL ANGLE OF 14° | ||||||
50' 07", AND A CHORD WHICH BEARS, N 54° 13' 13" E, A DISTANCE | ||||||
OF 77.46 FEET, TO A FOUND 1/2 INCH IRON ROD, FOR A POINT OF | ||||||
REVERSE CURVATURE, AND | ||||||
3. A DISTANCE OF 17.98 FEET, ALONG THE ARC OF A CURVE TO THE | ||||||
RIGHT, HAVING A RADIUS OF 300.00 FEET, A CENTRAL ANGLE OF O3° | ||||||
26' 04", AND A CHORD WHICH BEARS, N 48° 31' 13" E, A DISTANCCE | ||||||
OF 17.98 FEET, TO A FOUND 5/8 INCH IRON ROD, FOR THE MOST | ||||||
WESTERLY CORNER OF RESERVE "A", AS SHOWN ON SAID REPLAT OF | ||||||
DECKER OAKS ESTATES, SECTION ONE, AND THE MOST WESTERLY | ||||||
CORNER OF THAT CERTAIN 0.145 ACRE TRACT, CONVEYED FROM DECKER | ||||||
OAKS LAND COMPANY, LTD., ET At TO HHJ, INC., AS RECORDED IN | ||||||
COUNTY CLERK'S FILE NO. 9814147, O.P.R.R.P.M.C.T., SAME | ||||||
BEING THE MOST WESTERLY NORTH CORNER OF THE SAID 3.3601 ACRE | ||||||
TRACT: | ||||||
THENCE, N 88° 56' 24" E, WITH THE SOUTH LINE OF SAID RESERVE "A", AND | ||||||
THE SOUTH LINE OF SAID 0.145 ACRE TRACT, SAME BEING THE NORTH LINE | ||||||
OF THE SAID 3.3601 ACRE TRACT, A DISTANCE OF 70.89 FEET, TO A SET 5/8 | ||||||
INCH IRON ROD WITH CAP STAMPED CIVIL-SURV, FOR THE POINT OF | ||||||
BEGINNING; | ||||||
THENCE, N 88° 56' 24" E, WITH THE SAID SOUTH LINE OF RESERVE "A", AND | ||||||
THE SAID SOUTH LINE OF 0.145 ACRE TRACT, SAME BEING THE SAID NORTH | ||||||
LINE OF THE 3.3601 ACRE TRACT, A DISTANCE OF 74.75 FEET, TO A FOUND | ||||||
5/8 INCH IRON ROD WITH CAP STAMPED CIVIL-SURV, IN THE WEST LINE OF A | ||||||
REMAINDER PORTION OF THAT CERTAIN 45.877 ACRE TRACT, CONVEYED FROM | ||||||
ROBERT R. WEEDN TO DECKER OAKS LAND COMPANY, LTD., AS RECORDED IN | ||||||
COUNTY CLERK'S FILE NO. 9679270, O.P.R.R.P.M.C.T., FOR THE | ||||||
SOUTHEAST CORNER OF SAID RESERVE "A", AND THE SOUTHEAST CORNER OF | ||||||
THE SAID 0.145 ACRE TRACT, SAME BEING THE NORTEAST CORNER OF THE | ||||||
SAID 3.3601 ACRE TRACT, FROM WHICH A FOUND 5/8 INCH IRON ROD, IN THE | ||||||
SAID SOUTH LINE OF STAGECOACH ROAD, FOR THE NORTHWEST CORNER OF | ||||||
REPLAT OF VILLAGE OF DECKER OAKS, SECTION ONE, AS RECORDED IN | ||||||
CABINENT T. SHEETS 144-148, MAP RECORDS, MONTGOMERY COUNTY, TEXAS, | ||||||
SAME BEING THE NORTHEAST CORNER OF SAID RESERVE "A", AND THE | ||||||
NORTHEAST CORNER OF THE SAID 0.145 ACRE TRACT, BEARS, N 01° O6' 07" | ||||||
W, 81.80 FEET; | ||||||
THENCE, S 00° 48' 51" E, WITH THE SAID WEST LINE OF A REMAINDER | ||||||
PORTION OF THE 45.877 ACRE TRACT, SAME BEING THE EAST LINE OF THE | ||||||
SAID 3.3601 ACRE TRACT, A DISTANCE OF 96.38 FEET. TO A SET 5/8 INCH | ||||||
IRON ROD WITH CAP STAMPED CIVIL-SURV, FROM WHICH A FOUND 1/2 INCH | ||||||
IRON ROD FOR AN ANGLE POINT, BEARS, S 00° 48' 51" E, 138.44 FEET; | ||||||
THENCE, CROSSING THE SAID 3.3601 ACRE TRACT THE FOLLOWING (3) THREE | ||||||
COURSES AND DISTANCES: | ||||||
1. S 90° 00' 00" W, A DISTANCE OF 40.00 FEET TO A SET 5/8 INCH | ||||||
IRON ROD WITH CAP STAMPED CIVIL-SURV, | ||||||
2. N 28° 03' 22" W, A DISTANCE OF 100.61 FEET TO A SET 5/8 | ||||||
INCH IRON ROD WITH CAP STAMPED CIVIL-SURV, AND | ||||||
3. N 61° 04' O5" E, A DISTANCE OF 12.81 FEET, TO THE POINT OF | ||||||
BEGINNING, AND CONTAINING 0.1411 OF AN ACRE (6,146 SQUARE | ||||||
FEET) OF LAND, MORE OR LESS. | ||||||
TRACT TWO: BEING A 104.52 ACRE PARCEL (CALLED 104.5230 ACRES) OF | ||||||
LAND SITUATED IN THE E.R. HALE SURVEY, ABSTRACT NO. 264 AND BEING | ||||||
THE SAME TRACT OF LAND AS RECORDED IN VOLUME 72, PAGE 290 DEED | ||||||
RECORDS OF MONTGOMERY COUNTY, TEXAS SAID 104.52 ACRE PARCEL BEING | ||||||
MORE PARTICULARLY DESCRIBED BY METES AND BOUNDS AS FOLLOWS WITH THE | ||||||
BASE OF BEARING BEING THE RECORDED DEED. | ||||||
BEGINNING AT A 5/8" INCH IRON ROD FOUND IN THE WEST LINE OF RIMWICK | ||||||
FOREST SUBDIVISION LOT 4, SECTION 1, FOR THE NORTHEAST CORNER OF A | ||||||
CALLED 0.944 ACRE TRACT AND THE NORTHEAST CORNER OF THE HEREIN | ||||||
DESCRIBED PARCEL OF LAND FOR THE POINT OF BEGINNING; | ||||||
THENCE, SOUTH 01° 13' 17' WEST (CALLED SOUTH), ALONG THE WEST LINE OF | ||||||
THE SAID CALLED RIMWICK FOREST SUBDIVISION AND THE EAST LINE OF THE | ||||||
HEREIN DESCRIBED PARCEL, PASSING AT A DISTANCE OF 52.10 FEET A 1/2 | ||||||
INCH IRON ROD FOUND MARKING THE COMMON CORNER OF THE SAID LOT 4 AND | ||||||
LOT 3 OF THE RIMWICK SUBDIVISION, CONTINUING FOR A DISTANCE OF | ||||||
275.58 FEET TO A MONUMENT, CONTINUING FOR A DISTANCE OF 413.95 FEET | ||||||
FOR THE CENTERLINE OF THE I. & G.N. RAILROAD CALLED 150 FEET WIDE, | ||||||
CONTINUING FOR A DISTANCE 479.55 FEET TO A POINT FROM WHICH A 1 INCH | ||||||
IRON PIPE FOUND BEARS NORTH 56° 51" 32" WEST, A DISTANCE OF 12.34, | ||||||
CONTINUING FOR A TOTAL DISTANCE OF 1050.04 FEET TO A 5/8 INCH IRON | ||||||
ROD FOUND IN THE WEST LINE OF POST OAK FOREST (UNRECORDED | ||||||
SUBDIVISION) MARKING AN ANGLE POINT IN THE HEREIN DESCRIBED PARCEL | ||||||
OF LAND; | ||||||
THENCE, SOUTH 00° 55' 07" EAST (CALLED SOUTH), ALONG THE WEST LINE OF | ||||||
POST OAK FOREST SUBDIVISION AND THE EAST LINE OF THE HEREIN | ||||||
DESCRIBED PARCEL, PASSING AT A DISTANCE OF 180.04 FEET TO A 3/8 INCH | ||||||
IRON ROD FOUND, CONTINUING FOR A DISTANCE OF 689.39 FEET TO A 1/2 | ||||||
INCH IRON ROD FOR THE NORTHWEST CORNER OF POST OAK FOREST DRIVE, | ||||||
CONTINUING FOR A DISTANCE OF 748.93 FEET TO A 1/2 INCH IRON ROD | ||||||
MARKING THE SOUTHWEST CORNER OF SAID POST OAK FOREST DRIVE, | ||||||
CONTINUING FOR A TOTAL DISTANCE OF 969.39 FEET TO A MONUMENT FOUND | ||||||
FOR AN ANGLE POINT OF THE HEREIN DESCRIBED PARCEL; | ||||||
THENCE, SOUTH 05° 18’ 32” WEST (CALLED SOUTH), ALONG THE EAST LINE | ||||||
OF THE HEREIN DESCRIBED PARCEL, A DISTANCE OF 413 .66 FEET TO A 1 | ||||||
INCH IRON ROD FOUND FOR THE NORTHWEST CORNER OF HUGHES ROAD AND AN | ||||||
ANGLE POINT IN THE HEREIN DESCRIBED PARCEL OF LAND; | ||||||
THENCE, SOUTH 00° 17' 29" WEST (CALLED SOUTH) ALONG THE EAST LINE OF | ||||||
THE HEREIN DESCRIBED PARCEL, A DISTANCE OF 1643.03 FEET TO A 3/4 | ||||||
INCH IRON PIPE IN THE NORTHERLY LINE OF HARDIN STORE ROAD (UNKNOWN | ||||||
RIGHT OF WAY) FOR THE SOUTHWEST CORNER OF A 1.00 ACRE TRACT AND | ||||||
MARKING AN ANGLE POINT OF THE HEREIN DESCRIBED PARCEL OF LAND; | ||||||
THENCE, SOUTH 47° 20' 53" WEST, ALONG THE NORTHERLY RIGHT OF WAY LINE | ||||||
OF HARDIN STORE ROAD AND THE SOUTHERLY LINE OF THE HEREIN DESCRIBED | ||||||
PARCEL, A DISTANCE OF 424.45 FEET TO A 1/2 INCH IRON ROD FOUND FOR | ||||||
THE NORTHEAST CORNER OF A CALLED 0.671 ACRE TRACT MARKING AN ANGLE | ||||||
POINT OF THE HEREIN DESCRIBED PARCEL OF LAND; | ||||||
THENCE, SOUTH 89° 34' 07" WEST (CALLED SOUTH 89° 31 ' 00" WEST) ALONG | ||||||
THE SOUTHERLY LINE OF THE HEREIN DESCRIBED PARCEL, PASSING AT A | ||||||
DISTANCE OF 263.33 FEET TO A 5/8 INCH IRON ROD FOUND FOR THE | ||||||
NORTHWEST CORNER OF THE SAID CALLED 0.671 ACRE TRACT AND THE | ||||||
NORTHEAST CORNER OF LOG TOWNE SUBDIVISION, CONTINUING FOR A | ||||||
DISTANCE OF 722.41 FEET TO A 1 INCH IRON FOUND FOR AN ANGLE POINT IN | ||||||
THE SAID CALLED LOG TOWN SUBDIVISION MARKING THE SOUTHWEST CORNER | ||||||
OF THE HEREIN DESCRIBED PARCEL OF LAND; | ||||||
THENCE, NORTH 00° 03' 36" WEST (CALLED NORTH), PASSING AT A DISTANCE | ||||||
OF 1097.96 FEET TO A 3/4 INCH IRON PIPE FOR THE NORTHEAST CORNER OF | ||||||
THE SAID CALLED LOG TOWNE SUBDIVISION, CONTINUING FOR A DISTANCE OF | ||||||
2384.46 FEET TO A 3/4 INCH IRON PIPE FOUND, CONTINUING FOR A TOTAL | ||||||
DISTANCE OF 2736.02 FEET TO A 1/2 INCH IRON ROD FOUND IN THE EAST | ||||||
LINE OF THE CALLED BRITWOOD ESTATES FOR AN ANGLE POINT IN THE HEREIN | ||||||
DESCRIBED PARCEL OF LAND; | ||||||
THENCE, NORTH 00° 06' 02" EAST (CALLED NORTH) ALONG THE EAST LINE OF | ||||||
THE SAID CALLED BRITWOOD ESTATES SUBDIVISION AND THE WEST LINE OF | ||||||
THE HEREIN DESCRIBED PARCEL, PASSING AT A DISTANCE OF 876.43 FEET TO | ||||||
A 5/8 INCH IRON ROD FOUND, CONTINUING FOR A DISTANCE OF 1057.19 FEET | ||||||
TO A 1/2 INCH IRON ROD FOUND, CONTINUING FOR A DISTANCE OF 1336.41 | ||||||
TO A L/2 INCH IRON ROD FOUND, CONTINUING FOR A TOTAL DISTANCE OF | ||||||
1631.62 FEET TO A 3/4 INCH IRON ROD FOUND FOR THE NORTHEAST CORNER | ||||||
OF THE SAID CALLED BRITWOOD ESTATES SUBDIVISION MARKING THE | ||||||
NORTHWEST CORNER OF THE HEREIN DESCRIBED PARCEL OF LAND; | ||||||
THENCE, SOUTH 89° 57' 51" EAST, ALONG THE NORTH LINE OF THE HEREIN | ||||||
DESCRIBED PARCEL, PASSING AT A DISTANCE OF 323 .94 FEET A 1 INCH | ||||||
IRON PIPE FOUND, PASSING AT A DISTANCE OF 411.65 FEET THE CENTERLINE | ||||||
OF THE I. & G. N. RAILROAD CONTINUING FOR A DISTANCE OF 548.52, | ||||||
CONTINUING FOR A TOTAL DISTANCE OF 1043.28 FEET (CALLED 1043.18) TO | ||||||
THE POINT OF BEGINNING AND CONTAINING 104.52 ACRES. | ||||||
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. |