Bill Text: TX SB2482 | 2019-2020 | 86th Legislature | Comm Sub
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.
Sponsorship: Partisan Bill (Republican 1)
Status: (N/A - Dead) 2019-04-23 - Committee report printed and distributed [SB2482 Detail]
Download: Texas-2019-SB2482-Comm_Sub.html
| By: Nichols | S.B. No. 2482 | |
| (In the Senate - Filed March 27, 2019; March 27, 2019, read | ||
| first time and referred to Committee on Intergovernmental | ||
| Relations; April 23, 2019, reported favorably by the following | ||
| vote: Yeas 6, Nays 0; April 23, 2019, sent to printer.) | ||
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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. 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. 3973.0306. 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. 3973.0307. 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. 3973.0308. 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. 3973.0309. 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. 3973.0310. 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. 3973.0311. 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. 3973.0312. NO TOLL ROADS. The district may not | ||
| construct, acquire, maintain, or operate a toll road. | ||
| Sec. 3973.0313. RAIL FACILITIES. The district may | ||
| construct, acquire, improve, maintain, and operate rail facilities | ||
| and improvements in aid of those facilities. | ||
| Sec. 3973.0314. RURAL PUBLIC TRANSPORTATION POWERS. | ||
| (a) The district may provide and coordinate rural public | ||
| transportation in its territory in the manner provided by Sections | ||
| 458.010 and 458.011, Transportation Code, for a rural transit | ||
| district. | ||
| (b) Section 458.012(a), Transportation Code, does not apply | ||
| to the operations of the district under Subsection (a). | ||
| Sec. 3973.0315. 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. 3973.0316. 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. 3973.0317. 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. 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. 3973.0407. 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. | ||
| * * * * * | ||
