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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation of the Lancaster Logistics District; |
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providing authority to issue bonds; providing authority to impose |
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assessments, fees, and taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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Code, is amended by adding Chapter 3907 to read as follows: |
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CHAPTER 3907. LANCASTER LOGISTICS DISTRICT |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 3907.0101. DEFINITIONS. In this chapter: |
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(1) "Board" means the district's board of directors. |
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(2) "City" means the City of Lancaster, Texas. |
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(3) "County" means Dallas County, Texas. |
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(4) "Director" means a board member. |
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(5) "District" means the Lancaster Logistics |
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District. |
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Sec. 3907.0102. NATURE OF DISTRICT. The Lancaster |
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Logistics District is a special district created under Sections 52 |
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and 52-a, Article III, and Section 59, Article XVI, Texas |
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Constitution. |
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Sec. 3907.0103. PURPOSE; DECLARATION OF INTENT. (a) The |
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creation of the district is essential to accomplish the purposes of |
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Sections 52 and 52-a, Article III, and Section 59, Article XVI, |
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Texas Constitution, and other public purposes stated in this |
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chapter. By creating the district and in authorizing the city, and |
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other political subdivisions to contract with the district, the |
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legislature has established a program to accomplish the public |
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purposes set out in Section 52-a, Article III, Texas Constitution. |
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(b) The creation of the district is necessary to promote, |
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develop, encourage, and maintain employment, commerce, |
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transportation, housing, tourism, recreation, the arts, |
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entertainment, economic development, safety, and the public |
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welfare in the district. |
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(c) This chapter and the creation of the district may not be |
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interpreted to relieve the city or county from providing the level |
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of services provided as of the effective date of the Act enacting |
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this chapter to the area in the district. The district is created |
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to supplement and not to supplant city or county services provided |
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in the district. |
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Sec. 3907.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. |
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(a) The district is created to serve a public use and benefit. |
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(b) All land and other property included in the district |
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will benefit from the improvements and services to be provided by |
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the district under powers conferred by Sections 52 and 52-a, |
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Article III, and Section 59, Article XVI, Texas Constitution, and |
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other powers granted under this chapter. |
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(c) The district is created to accomplish the purposes of a |
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municipal management district and a county development district as |
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provided by general law and Sections 52 and 52-a, Article III, and |
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Section 59, Article XVI, Texas Constitution. |
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(d) The creation of the district is in the public interest |
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and is essential to further the public purposes of: |
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(1) developing and diversifying the economy of the |
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state; |
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(2) eliminating unemployment and underemployment; and |
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(3) developing or expanding transportation and |
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commerce. |
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(e) The district will: |
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(1) promote the health, safety, and general welfare of |
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residents, employers, potential employees, employees, visitors, |
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and consumers in the district, and of the public; |
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(2) provide needed funding for the district to |
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preserve, maintain, and enhance the economic health and vitality of |
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the district territory as a community and business center; and |
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(3) promote the health, safety, welfare, and enjoyment |
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of the public by: |
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(A) improving, landscaping, and developing |
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certain areas in or adjacent to the district; and |
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(B) providing public services and facilities in |
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or adjacent to the district that are necessary for the restoration, |
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preservation, and enhancement of scenic beauty. |
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(f) Pedestrian ways along or across a street, whether at |
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grade or above or below the surface, and street lighting, street |
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landscaping, parking, and street art objects are parts of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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Sec. 3907.0105. DISTRICT TERRITORY. (a) The district is |
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composed of the territory described by Section 2 of the Act enacting |
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this chapter. |
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(b) The boundaries and field notes of the district contained |
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in Section 2 of the Act enacting this chapter form a closure. A |
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mistake in the field notes or in copying the field notes in the |
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legislative process does not affect the district's: |
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(1) organization, existence, or validity; |
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(2) right to borrow money or issue any type of bonds or |
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other obligations described by this chapter for a purpose for which |
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the district is created or to pay the principal of and interest on |
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the bonds or other obligations; |
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(3) right to impose or collect an assessment or |
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collect other revenue; |
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(4) legality or operation; or |
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(5) right to contract. |
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Sec. 3907.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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(a) All or any part of the area of the district is eligible to be |
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included in: |
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(1) a tax increment reinvestment zone created under |
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Chapter 311, Tax Code; |
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(2) a tax abatement reinvestment zone created under |
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Chapter 312, Tax Code; |
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(3) an enterprise zone created under Chapter 2303, |
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Government Code; or |
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(4) an industrial district created under Chapter 42, |
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Local Government Code. |
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(b) If the city or county creates a tax increment |
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reinvestment zone described by Subsection (a), the city or county |
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and the board of directors of the zone, by contract with the |
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district, may grant money deposited in the tax increment fund to the |
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district to be used by the district for: |
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(1) the purposes permitted for money granted to a |
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corporation under Section 380.001(a), Local Government Code; |
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(2) any other district purpose, including the right to |
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pledge the money as security for any bonds or other obligations |
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issued by the district under this chapter; and |
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(3) funding services provided by the city to the area |
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in the district. |
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Sec. 3907.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT |
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DISTRICTS LAW. Except as otherwise provided by this chapter, |
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Chapter 375, Local Government Code, applies to the district. |
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Sec. 3907.0108. CONSTRUCTION OF CHAPTER. This chapter |
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shall be liberally construed in conformity with the findings and |
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purposes stated in this chapter. |
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SUBCHAPTER B. BOARD OF DIRECTORS |
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Sec. 3907.0201. GOVERNING BODY; TERMS. (a) The district is |
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governed by a board of seven directors. |
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(b) Directors serve staggered four-year terms, with three |
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or four directors' terms expiring June 1 of each odd-numbered year. |
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Sec. 3907.0202. APPOINTMENT OF VOTING DIRECTORS. (a) The |
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mayor and other members of the governing body of the city shall |
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appoint as voting directors seven persons holding the following |
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positions: |
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(1) the mayor of the city; |
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(2) two members of the city's city council; |
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(3) the city's city manager; |
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(4) the city's finance director; |
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(5) the city's economic development director; and |
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(6) director of a Type B economic development |
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corporation authorized by the city. |
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(b) A person is appointed if a majority of the members of the |
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governing body, including the mayor, vote to appoint that person. |
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(c) Notwithstanding Section 3907.0201, if a person |
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discontinues serving in a position described by Subsection (a) |
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before the expiration of the person's term, the person's term |
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expires immediately and the mayor and other members of the |
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governing body of the city shall appoint a replacement in |
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accordance with that subsection. |
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Sec. 3907.0203. NONVOTING DIRECTORS. The board may appoint |
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nonvoting directors to serve at the pleasure of the voting |
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directors. |
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Sec. 3907.0204. QUORUM. For purposes of determining the |
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requirements for a quorum of the board, the following are not |
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counted: |
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(1) a board position vacant for any reason, including |
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death, resignation, or disqualification; |
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(2) a director who is abstaining from participation in |
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a vote because of a conflict of interest; or |
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(3) a nonvoting director. |
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Sec. 3907.0205. COMPENSATION. A director is not entitled |
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to receive fees of office. |
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SUBCHAPTER C. POWERS AND DUTIES |
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Sec. 3907.0301. GENERAL POWERS AND DUTIES. The district |
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has the powers and duties necessary to accomplish the purposes for |
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which the district is created. |
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Sec. 3907.0302. DEVELOPMENT CORPORATION POWERS. The |
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district, using money available to the district, may exercise the |
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powers given to a development corporation under Chapter 505, Local |
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Government Code, including the power to own, operate, acquire, |
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construct, lease, improve, or maintain a project under that |
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chapter. |
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Sec. 3907.0303. NONPROFIT CORPORATION. (a) The board by |
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resolution may authorize the creation of a nonprofit corporation to |
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assist and act for the district in implementing a project or |
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providing a service authorized by this chapter. |
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(b) The nonprofit corporation: |
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(1) has each power of and is considered to be a local |
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government corporation created under Subchapter D, Chapter 431, |
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Transportation Code; and |
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(2) may implement any project and provide any service |
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authorized by this chapter. |
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(c) The board shall appoint the board of directors of the |
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nonprofit corporation. The board of directors of the nonprofit |
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corporation shall serve in the same manner as the board of directors |
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of a local government corporation created under Subchapter D, |
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Chapter 431, Transportation Code, except that a board member is not |
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required to reside in the district. |
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Sec. 3907.0304. AGREEMENTS; GRANTS. (a) As provided by |
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Chapter 375, Local Government Code, the district may make an |
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agreement with or accept a gift, grant, or loan from any person. |
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(b) The implementation of a project is a governmental |
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function or service for the purposes of Chapter 791, Government |
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Code. |
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Sec. 3907.0305. LAW ENFORCEMENT SERVICES. To protect the |
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public interest, the district may contract with a qualified party, |
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including the city or county, to provide law enforcement services |
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in the district for a fee. |
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Sec. 3907.0306. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. |
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The district may join and pay dues to a charitable or nonprofit |
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organization that performs a service or provides an activity |
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consistent with the furtherance of a district purpose. |
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Sec. 3907.0307. ECONOMIC DEVELOPMENT PROGRAMS. (a) The |
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district may engage in activities that accomplish the economic |
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development purposes of the district. |
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(b) The district may establish and provide for the |
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administration of one or more programs to promote state or local |
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economic development and to stimulate business and commercial |
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activity in the district, including programs to: |
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(1) make loans and grants of public money; and |
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(2) provide district personnel and services. |
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(c) The district may create economic development programs |
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and exercise the economic development powers provided to |
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municipalities by: |
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(1) Chapter 380, Local Government Code; and |
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(2) Subchapter A, Chapter 1509, Government Code. |
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Sec. 3907.0308. ELIGIBILITY FOR CERTAIN GRANTS. |
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Notwithstanding any other law, a retailer that has registered with |
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the district for eligible incentive programs is eligible to receive |
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a grant under the Texas Enterprise Fund program established under |
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Subchapter E, Chapter 481, Government Code, for a purpose specified |
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by Section 481.078 of that code. A rule applicable to the retailer |
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that requires the retailer to pay a certain wage to be eligible to |
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receive a grant under that section may not require a wage that |
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exceeds 75 percent of the prevailing wage of other eligible |
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retailers in the county. |
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Sec. 3907.0309. NO EMINENT DOMAIN POWER. The district may |
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not exercise the power of eminent domain. |
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Sec. 3907.0310. PARKING FACILITIES. (a) The district may |
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acquire, lease as lessor or lessee, construct, develop, own, |
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operate, and maintain parking facilities or a system of parking |
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facilities, including lots, garages, parking terminals, or other |
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structures or accommodations for parking motor vehicles off the |
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streets and related appurtenances. |
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(b) The district's parking facilities serve the public |
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purposes of the district and are owned, used, and held for a public |
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purpose even if leased or operated by a private entity for a term of |
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years. |
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(c) The district's parking facilities are parts of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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(d) The development and operation of the district's parking |
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facilities may be considered an economic development program. |
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Sec. 3907.0311. CONSERVATION AND RECLAMATION DISTRICT |
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POWERS. The district has the powers provided by the general laws |
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relating to conservation and reclamation districts created under |
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Section 59, Article XVI, Texas Constitution, including Chapters 49 |
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and 54, Water Code. |
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Sec. 3907.0312. ROAD DISTRICT POWERS. The district has the |
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powers provided by the general laws relating to road districts and |
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road utility districts created under Section 52(b), Article III, |
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Texas Constitution, including Chapter 441, Transportation Code. |
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Sec. 3907.0313. PUBLIC IMPROVEMENT DISTRICT POWERS. The |
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district has the powers provided by Chapter 372, Local Government |
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Code, to a municipality or county. |
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Sec. 3907.0314. CONTRACT POWERS. The district may contract |
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with a governmental or private entity, on terms determined by the |
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board, to carry out a power or duty authorized by this chapter or to |
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accomplish a purpose for which the district is created. |
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Sec. 3907.0315. MUNICIPAL DEVELOPMENT DISTRICT POWERS. The |
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district may exercise the powers given to a municipal development |
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district under Chapter 377, Local Government Code, including the |
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power to own, operate, acquire, construct, lease, improve, or |
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maintain a project described by that chapter. |
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SUBCHAPTER D. IMPROVEMENT PROJECTS AND SERVICES |
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Sec. 3907.0401. IMPROVEMENT PROJECTS AND SERVICES. The |
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district may provide, design, construct, acquire, improve, |
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relocate, operate, maintain, or finance an improvement project or |
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service, including tourism and visitor facilities, using any money |
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available to the district, or contract with a governmental or |
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private entity and reimburse that entity for the provision, design, |
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construction, acquisition, improvement, relocation, operation, |
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maintenance, or financing of an improvement project, service, or |
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cost, for the provision of credit enhancement, or for any cost of |
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operating or maintaining the district or the issuance of district |
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obligations authorized under this chapter, Chapter 372, 375, or |
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377, Local Government Code, or Chapter 49 or 54, Water Code. |
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Sec. 3907.0402. LOCATION OF IMPROVEMENT PROJECT. An |
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improvement project may be inside or outside the district. |
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Sec. 3907.0403. IMPROVEMENT PROJECT AND SERVICE IN |
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DEFINABLE AREAS. The district may undertake an improvement project |
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or service that confers a special benefit on one or more definable |
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areas in the district that share a common characteristic or use and |
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levy and collect a special assessment on benefited property in the |
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district in accordance with: |
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(1) Chapter 372, Local Government Code; or |
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(2) Chapter 375, Local Government Code. |
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SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS |
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Sec. 3907.0501. MONEY USED FOR IMPROVEMENTS, SERVICES, OR |
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OTHER EXPENSES. (a) The district may undertake and provide an |
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improvement project or service authorized by this chapter using any |
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money available to the district. |
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(b) The district may provide or secure the payment or |
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repayment of any cost or expense related to the establishment, |
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administration, and operation of the district and the district's |
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costs or share of the costs of a district contractual obligation or |
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debt through: |
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(1) a lease, installment purchase contract, or other |
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agreement with any person; or |
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(2) the imposition of taxes, user fees, concessions, |
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rentals, or other revenue or resources of the district. |
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Sec. 3907.0502. BORROWING MONEY; OBLIGATIONS. (a) The |
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district may borrow money for a district purpose, including the |
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acquisition or construction of improvement projects authorized by |
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this chapter and the reimbursement of a person who develops or owns |
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an improvement project authorized by this chapter, without holding |
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an election by issuing bonds, notes, time warrants, credit |
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agreements, or other obligations, or by entering into a contract or |
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other agreement payable wholly or partly from an assessment, a |
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contract payment, a grant, revenue from a zone created under |
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Chapter 311 or 312, Tax Code, sales and use taxes, hotel occupancy |
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taxes, other district revenue, or a combination of these sources. |
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(b) An obligation described by Subsection (a): |
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(1) may bear interest at a rate determined by the |
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board; and |
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(2) may include a term or condition as determined by |
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the board. |
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Sec. 3907.0503. ASSESSMENTS. (a) Except as provided by |
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Subsection (b), the district may impose an assessment on property |
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in the district, regardless of whether the property is contiguous, |
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to pay for an obligation described by Section 3907.0502 or for an |
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improvement project authorized under Section 3907.0401 in the |
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manner provided for: |
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(1) a district under Subchapter A, E, or F, Chapter |
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375, Local Government Code; or |
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(2) a municipality or county under Subchapter A, |
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Chapter 372, Local Government Code. |
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(b) The district may: |
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(1) adopt procedures for the collection of assessments |
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under this chapter that are consistent with the procedures for the |
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collection of a hotel occupancy tax under Chapter 351, Tax Code; and |
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(2) pursue remedies for the failure to pay an |
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assessment under this chapter that are available for failure to pay |
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a hotel occupancy tax under Chapter 351, Tax Code. |
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(c) The district may not impose an assessment on a |
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municipality, county, or other political subdivision. |
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Sec. 3907.0504. RESIDENTIAL PROPERTY NOT EXEMPT. Section |
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375.161, Local Government Code, does not apply to the district. |
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Sec. 3907.0505. IMPACT FEES; EXEMPTION. (a) The district |
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may impose an impact fee on property in the district, including an |
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impact fee on residential property, according to the benefit |
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received by the property. |
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(b) An impact fee for residential property must be for the |
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limited purpose of providing capital funding for: |
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(1) public water and wastewater facilities; |
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(2) drainage and storm water facilities; and |
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(3) streets and alleys. |
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(c) The district may not impose an impact fee on the |
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property, including equipment and facilities, of a public utility |
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provider or a cable operator as defined by 47 U.S.C. Section 522. |
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Sec. 3907.0506. RATES, FEES, AND CHARGES. The district may |
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establish, revise, repeal, enforce, and collect rates, fees, and |
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charges for the enjoyment, sale, rental, or other use of: |
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(1) an improvement project; |
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(2) a product resulting from an improvement project; |
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or |
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(3) another district facility, service, or property. |
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Sec. 3907.0507. PUBLIC SERVICE USER CHARGES. (a) The |
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district may establish user charges related to various public |
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services, including: |
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(1) the collection and treatment of wastewater; |
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(2) the operation of storm water facilities, including |
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the regulation of storm water for the protection of water quality in |
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the district; or |
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(3) the provision of septic tank maintenance services |
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inside and outside the district. |
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(b) The district may establish a user charge for the |
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provision of road improvements to be charged only to vehicles other |
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than passenger cars as that term is defined by Section 541.201, |
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Transportation Code. |
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Sec. 3907.0508. COSTS FOR IMPROVEMENT PROJECTS. The |
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district may undertake separately or jointly with other persons all |
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or part of the cost of an improvement project, including an |
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improvement project: |
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(1) for improving, enhancing, and supporting public |
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safety and security, fire protection and emergency medical |
|
services, and law enforcement in or adjacent to the district; |
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(2) for improving, enhancing, providing, or |
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supporting tourism, recreation, housing, the arts, entertainment, |
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or economic development; or |
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(3) that confers a general benefit on the entire |
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district or a special benefit on a definable part of the district. |
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Sec. 3907.0509. TAX ABATEMENT. The district may enter into |
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a tax abatement agreement in accordance with the general laws of |
|
this state authorizing and applicable to a tax abatement agreement |
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by a municipality. |
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SUBCHAPTER F. TAXES AND BONDS |
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Sec. 3907.0601. CONSENT OF CITY REQUIRED. The district may |
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not issue a bond until the city by ordinance or resolution has |
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consented to the issuance of the bond. |
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Sec. 3907.0602. ELECTIONS REGARDING TAXES OR BONDS. (a) |
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The district may issue, without an election, bonds and other |
|
obligations secured by assessments, contract payments, sales and |
|
use taxes, hotel occupancy taxes, or any other revenue from any |
|
source other than ad valorem taxes. |
|
(b) The district must hold an election in the manner |
|
provided by Chapters 49 and 54, Water Code, to obtain voter approval |
|
before the district may impose an ad valorem tax or issue bonds |
|
payable from ad valorem taxes. |
|
(c) The district may not issue bonds payable from ad valorem |
|
taxes to finance a road project unless the issuance is approved by a |
|
vote of a two-thirds majority of the district voters voting at an |
|
election held for that purpose. |
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Sec. 3907.0603. OPERATION AND MAINTENANCE TAX. (a) If |
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authorized by a majority of the district voters voting at an |
|
election held under Section 3907.0602, the district may impose an |
|
operation and maintenance tax on taxable property in the district |
|
in accordance with Section 49.107, Water Code. |
|
(b) The board shall determine the tax rate. The rate may not |
|
exceed the rate approved at the election. |
|
(c) Notwithstanding Subsection (a), Section 49.107(f), |
|
Water Code, does not apply to the district. |
|
Sec. 3907.0604. 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. |
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Sec. 3907.0605. TAXES FOR BONDS AND OTHER OBLIGATIONS. At |
|
the time bonds or other obligations payable wholly or partly from ad |
|
valorem taxes are issued: |
|
(1) the board shall impose 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; and |
|
(2) the district annually shall impose an ad valorem |
|
tax on all taxable property in the district in an amount sufficient |
|
to: |
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(A) pay the interest on the bonds or other |
|
obligations as the interest becomes due; |
|
(B) create a sinking fund for the payment of the |
|
principal of the bonds or other obligations when due or the |
|
redemption price at any earlier required redemption date; and |
|
(C) pay the expenses of imposing the taxes. |
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SUBCHAPTER G. SALES AND USE TAX |
|
Sec. 3907.0701. MEANINGS OF WORDS AND PHRASES. A word or |
|
phrase used in this subchapter that is defined by Chapter 151 or |
|
321, Tax Code, has the meaning assigned by Chapter 151 or 321, Tax |
|
Code, except to the extent inconsistent with Section 3907.0702(c). |
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Sec. 3907.0702. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) The provisions of Subchapters C, D, E, and F, |
|
Chapter 321, Tax Code, relating to municipal sales and use taxes |
|
apply to the application, collection, 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 of a municipality referred to the board. |
|
(b) Sections 321.401-321.404 and 321.506, Tax Code, do not |
|
apply to a tax imposed under this subchapter. |
|
(c) Notwithstanding any other law, a location maintained in |
|
the district by a retailer that has registered with the district for |
|
eligible incentive programs is considered to be a place of business |
|
of the retailer for all purposes under Chapter 321, Tax Code. |
|
Sec. 3907.0703. AUTHORIZATION; ELECTION. (a) The district |
|
may adopt, increase, reduce, or repeal the sales and use tax |
|
authorized by this subchapter at an election in which a majority of |
|
the voters of the district voting in the election approve the |
|
adoption, increase, reduction, or repeal of the tax, as |
|
applicable. |
|
(b) The board by order shall call an election to adopt a |
|
sales and use tax, and may call a subsequent election to increase, |
|
reduce, or repeal the tax. The election shall be held on the first |
|
authorized uniform election date that occurs after the time |
|
required by Section 3.005, Election Code. |
|
(c) The district shall provide notice of the election and |
|
shall hold the election in the manner prescribed by Chapter 54, |
|
Water Code, for bond elections for municipal utility districts. |
|
(d) The ballots shall be printed to provide for voting for |
|
or against the following appropriate proposition: |
|
(1) "Adoption of a ___ percent district sales and use |
|
tax in the district"; |
|
(2) "Increase of the district sales and use tax in the |
|
district from ___ percent to ___ percent"; |
|
(3) "Reduction of the district sales and use tax in the |
|
district from ___ percent to ___ percent"; or |
|
(4) "Repeal of the district sales and use tax in the |
|
district." |
|
Sec. 3907.0704. EFFECTIVE DATE OF TAX. A tax imposed under |
|
this subchapter or the repeal or reduction of a tax under this |
|
subchapter takes effect on the first day of the first calendar |
|
quarter that occurs after the date the comptroller receives the |
|
copy of the resolution as required by Section 321.405(b), Tax Code. |
|
Sec. 3907.0705. SALES AND USE TAX RATE. (a) On adoption or |
|
increase of the tax authorized by this subchapter, there is imposed |
|
a tax at the rate approved at the election held under Section |
|
3907.0703 on the receipts from the sale at retail of taxable items |
|
in the district, and an excise tax on the use, storage, or other |
|
consumption in the district of taxable items purchased, leased, or |
|
rented from a retailer in the district during the period that the |
|
tax is in effect. |
|
(b) The 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. |
|
(c) The board may not adopt or increase a tax authorized |
|
under this subchapter if the adoption or increase would cause the |
|
combined tax rate of all local sales and use taxes in any location |
|
in the district to exceed two percent. |
|
Sec. 3907.0706. EXAMINATION AND RECEIPT OF INFORMATION. |
|
The district may examine and receive information related to the |
|
imposition of a sales and use tax to the same extent as if the |
|
district were a municipality. |
|
Sec. 3907.0707. ALTERNATIVE METHOD OF IMPOSITION. |
|
Notwithstanding any other provision of this subchapter, the |
|
district may impose the sales and use tax as provided by Subchapter |
|
F, Chapter 383, Local Government Code, instead of as provided by the |
|
other provisions of this subchapter. |
|
SUBCHAPTER H. HOTEL OCCUPANCY TAX |
|
Sec. 3907.0801. DEFINITION. In this subchapter, "hotel" |
|
has the meaning assigned by Section 156.001, Tax Code. |
|
Sec. 3907.0802. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) In this subchapter: |
|
(1) a reference in Chapter 351, Tax Code, to a |
|
municipality is a reference to the district; and |
|
(2) a reference in Chapter 351, Tax Code, to the |
|
governing body of a municipality is a reference to the board. |
|
(b) Except as inconsistent with this subchapter, Subchapter |
|
A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized |
|
by this subchapter, including the collection of the tax, subject to |
|
the limitations prescribed by Sections 351.002(b) and (c), Tax |
|
Code. |
|
Sec. 3907.0803. TAX AUTHORIZED; TAX RATE. (a) The district |
|
may impose a hotel occupancy tax for the purposes described by |
|
Section 3907.0805. |
|
(b) The amount of the tax may not exceed seven percent of the |
|
price paid for a room in a hotel. |
|
Sec. 3907.0804. INFORMATION. The district may examine and |
|
receive information related to the imposition of hotel occupancy |
|
taxes to the same extent as if the district were a municipality. |
|
Sec. 3907.0805. USE OF HOTEL OCCUPANCY TAX. The district |
|
may use the proceeds from a hotel occupancy tax imposed under this |
|
subchapter for any of the district's purposes. |
|
SUBCHAPTER I. DISSOLUTION OF DISTRICT |
|
Sec. 3907.0901. DISSOLUTION. (a) Except as provided by |
|
Subsection (b), the board: |
|
(1) may dissolve the district; and |
|
(2) shall dissolve the district on receipt of a |
|
written petition requesting dissolution signed by the owners of 75 |
|
percent of the acreage of real property in the district. |
|
(b) The board may not dissolve the district until the |
|
district's outstanding indebtedness or contractual obligations |
|
have been repaid or discharged. |
|
(c) After the board dissolves the district, the board shall |
|
transfer ownership of all district property and assets to the city. |
|
Sec. 3907.0902. COLLECTION OF ASSESSMENTS AND OTHER |
|
REVENUE. (a) If the dissolved district has bonds or other |
|
obligations outstanding secured by and payable from assessments or |
|
other revenue, other than revenue from ad valorem taxes, the city |
|
shall succeed to the rights and obligations of the district |
|
regarding enforcement and collection of the assessments or other |
|
revenue. |
|
(b) The city shall have and exercise all district powers to |
|
enforce and collect the assessments or other revenue to pay: |
|
(1) the bonds or other obligations when due and |
|
payable according to their terms; or |
|
(2) special revenue or assessment bonds or other |
|
obligations issued by the city to refund the outstanding bonds or |
|
obligations. |
|
Sec. 3907.0903. ASSUMPTION OF ASSETS AND LIABILITIES. (a) |
|
After the city dissolves the district, the city assumes, subject to |
|
the appropriation and availability of funds, the obligations of the |
|
district, including any bonds or other debt payable from |
|
assessments or other district revenue. |
|
(b) If the city dissolves the district, the board shall |
|
transfer ownership of all district property to the city. |
|
SECTION 2. The Lancaster Logistics District initially |
|
includes all the territory contained in the following area: |
|
Point one being X-coordinate 2487319.3499 and Y-coordinate |
|
6922754.9501; point two being X-coordinate 2489976.8360 and |
|
Y-coordinate 6922802.8371; point three being X-coordinate |
|
2489976.5470 and Y-coordinate 6922821.0920; point four coordinate |
|
being X-coordinate 2490900.9402 and Y-coordinate 6923376.5099; |
|
point five coordinate being X-coordinate 2495505.2010 and |
|
Y-coordinate 6922797.4339; point six coordinate being X-coordinate |
|
2495489.8450 and Y-coordinate 6922059.3209; point seven coordinate |
|
being X-coordinate 2495214.5539 and Y-coordinate 6921983.1971; |
|
point eight coordinate being X-coordinate 2496694.2750 and |
|
Y-coordinate 6919496.9609; point nine coordinate being |
|
X-coordinate 2498698.1710 and Y-coordinate 6920689.3210; point |
|
ten coordinate being X-coordinate 2498726.2129 and Y-coordinate |
|
6920634.2001; point eleven coordinate being X-coordinate |
|
2498805.9631 and Y-coordinate 6920500.8519; point twelve |
|
coordinate being X-coordinate 2498796.2469 and Y-coordinate |
|
6920495.1121; point thirteen coordinate being X-coordinate |
|
2498898.7221 and Y-coordinate 6920297.9941; point fourteen |
|
coordinate being X-coordinate 2499954.9900 and Y-coordinate |
|
6918250.7731; point fifteen coordinate being X-coordinate |
|
2500020.1171 and Y-coordinate 6918110.0939; point sixteen |
|
coordinate being X-coordinate 2500080.2210 and Y-coordinate |
|
6917974.0879; point seventeen coordinate being X-coordinate |
|
2501523.9560 and Y-coordinate 6914304.8499; point eighteen |
|
coordinate being X-coordinate 2502404.900 and Y-coordinate |
|
6912498.8971; point nineteen coordinate being X-coordinate |
|
2509785.2731 and Y-coordinate 6912621.3969; point twenty |
|
coordinate being X-coordinate 2509784.7859 and Y-coordinate |
|
6912516.9240; point twenty-one coordinate being X-coordinate |
|
2511570.355 and Y-coordinate 6912541.7871; point twenty-two |
|
coordinate being X-coordinate 2511587.5750 and Y-coordinate |
|
6911573.8750; point twenty-three coordinate being X-coordinate |
|
2512533.9012 and Y-coordinate 6910000.6351; point twenty-four |
|
coordinate being X-coordinate 2512535.9911 and Y-coordinate |
|
6909888.3341; point twenty-five coordinate being X-coordinate |
|
2514614.8242 and Y-coordinate 6909900.3249; point twenty-six |
|
coordinate being X-coordinate 2514667.2709 and Y-coordinate |
|
6907264.8200; point twenty-seven coordinate being X-coordinate |
|
2516211.5549 and Y-coordinate 6907280.1011; point twenty-eight |
|
coordinate being X-coordinate 2516170.0251 and Y-coordinate |
|
6909912.8849; point twenty-nine coordinate being X-coordinate |
|
2516946.5971 and Y-coordinate 6909919.5909; point thirty |
|
coordinate being X-coordinate 2516993.7056 and Y-coordinate |
|
6907258.3197; point thirty-one coordinate being X-coordinate |
|
2516509.1658 and Y-coordinate 6907250.5887; point thirty-two |
|
coordinate being X-coordinate 2516562.6831 and Y-coordinate |
|
6904328.2619; point thirty-three coordinate being X-coordinate |
|
2518941.8539 and Y-coordinate 6904396.1190; point thirty-four |
|
coordinate being X-coordinate 2518942.9661 and Y-coordinate |
|
6904330.5266; point thirty-five coordinate being X-coordinate |
|
2521292.8380 and Y-coordinate 6904353.2700; point thirty-six |
|
coordinate being X-coordinate 2521316.5316 and Y-coordinate |
|
6903392.5640; point thirty-seven coordinate being X-coordinate |
|
2521325.3878 and Y-coordinate 6903318.4772; point thirty-eight |
|
coordinate being X-coordinate 2521356.7041 and Y-coordinate |
|
6901414.3310; point thirty-nine coordinate being X-coordinate |
|
2521314.1169 and Y-coordinate 6901357.4309; point forty coordinate |
|
being X-coordinate 2520845.1837 and Y-coordinate 6901221.6041; |
|
point forty-one coordinate being X-coordinate 2523173.3261 and |
|
Y-coordinate 6897291.2340; point forty-two coordinate being |
|
X-coordinate 2523244.9020 and Y-coordinate 6897194.1689; point |
|
forty-three coordinate being X-coordinate 2524477.9399 and |
|
Y-coordinate 6895996.1168; point forty-four coordinate being |
|
X-coordinate 2524485.6109 and Y-coordinate 6895956.3610; point |
|
forty-five coordinate being X-coordinate 2523167.6889 and |
|
Y-coordinate 6895076.4838; point forty-six coordinate being |
|
X-coordinate 2523003.0869 and Y-coordinate 6894897.7000; point |
|
forty-seven coordinate being X-coordinate 2522594.3801 and |
|
Y-coordinate 6894104.8188; point forty-eight coordinate being |
|
X-coordinate 2522330.1201 and Y-coordinate 6893908.7850; point |
|
forty-nine coordinate being X-coordinate 2522247.3023 and |
|
Y-coordinate 6893900.8585; point fifty coordinate being |
|
X-coordinate 2522298.0339 and Y-coordinate 6893422.8851; point |
|
fifty-one coordinate being X-coordinate 2522299.8639 and |
|
Y-coordinate 6893221.8930; point fifty-two coordinate being |
|
X-coordinate 2522428.7511 and Y-coordinate 6892115.8841; point |
|
fifty-three coordinate being X-coordinate 2522455.3282 and |
|
Y-coordinate 6892072.8300; point fifty-four coordinate being |
|
X-coordinate 2522783.9161 and Y-coordinate 6890942.7621; point |
|
fifty-five coordinate being X-coordinate 2523200.1459 and |
|
Y-coordinate 6889672.9999; point fifty-six coordinate being |
|
X-coordinate 2523291.9161 and Y-coordinate 6889500.2738; point |
|
fifty-seven coordinate being X-coordinate 2523921.1051 and |
|
Y-coordinate 6888507.0298; point fifty-eight coordinate being |
|
X-coordinate 2522118.6710 and Y-coordinate 6887405.6878; point |
|
fifty-nine coordinate being X-coordinate 2520266.7928 and |
|
Y-coordinate 6886458.2150; Follow County Line; point sixty |
|
coordinate being X-coordinate 2508923.9081 and Y-coordinate |
|
6886331.4737; Follow County Line; point sixty-one coordinate being |
|
X-coordinate 2508923.0819 and Y-coordinate 6886389.0478; point |
|
sixty-two coordinate being X-coordinate 2505363.5704 and |
|
Y-coordinate 6886346.2066; point sixty-three coordinate being |
|
X-coordinate 2505341.5829 and Y-coordinate 6887205.9681; point |
|
sixty-four coordinate being X-coordinate 2504421.4269 and |
|
Y-coordinate 6888730.5680; point sixty-five coordinate being |
|
X-coordinate 2504480.8641 and Y-coordinate 6888746.8019; point |
|
sixty-six coordinate being X-coordinate 2505069.5749 and |
|
Y-coordinate 6888754.9298; point sixty-seven coordinate being |
|
X-coordinate 2505053.1891 and Y-coordinate 6889813.4569; point |
|
sixty-eight coordinate being X-coordinate 2506131.2040 and |
|
Y-coordinate 6890461.3828; point sixty-nine coordinate being |
|
X-coordinate 2508565.2680 and Y-coordinate 6890496.5989; point |
|
seventy coordinate being X-coordinate 2508984.1921 and |
|
Y-coordinate 6889922.9849; point seventy-one coordinate being |
|
X-coordinate 2509296.0231 and Y-coordinate 6890161.8850; point |
|
seventy-two coordinate being X-coordinate 2510032.4718 and |
|
Y-coordinate 6889160.5334; point seventy-three coordinate being |
|
X-coordinate 2510906.7689 and Y-coordinate 6889830.2358; point |
|
seventy-four coordinate being X-coordinate 2511682.7841 and |
|
Y-coordinate 6888816.9179; point seventy-five coordinate being |
|
X-coordinate 2511710.0281 and Y-coordinate 6889181.3739; point |
|
seventy-six coordinate being X-coordinate 2511687.6791 and |
|
Y-coordinate 6889793.4288; point seventy-seven coordinate being |
|
X-coordinate 2511699.9025 and Y-coordinate 6889820.6908; point |
|
seventy-eight coordinate being X-coordinate 2512223.6879 and |
|
Y-coordinate 6889858.5061; point seventy-nine coordinate being |
|
X-coordinate 2512275.7101 and Y-coordinate 2512275.7101; point |
|
eighty coordinate being X-coordinate 2512807.7149 and |
|
Y-coordinate 6889018.9339; point eighty-one coordinate being |
|
X-coordinate 2512888.3890 and Y-coordinate 6887628.7730; point |
|
eighty-two coordinate being X-coordinate 2513533.5350 and |
|
Y-coordinate 6887687.1981; point eighty-three coordinate being |
|
X-coordinate 2513515.9100 and Y-coordinate 6888066.6842; point |
|
eighty-four coordinate being X-coordinate 2515061.5713 and |
|
Y-coordinate 6888231.1560; point eighty-five coordinate being |
|
X-coordinate 2514579.5854 and Y-coordinate 6889037.4132; point |
|
eighty-six coordinate being X-coordinate 2515904.4909 and |
|
Y-coordinate 6889845.4060; point eighty-seven coordinate being |
|
X-coordinate 2516408.3281 and Y-coordinate 6889003.1748; point |
|
eighty-eight coordinate being X-coordinate 2516525.6691 and |
|
Y-coordinate 6889074.7350; point eighty-nine coordinate being |
|
X-coordinate 2517227.4840 and Y-coordinate 6887863.9848; point |
|
ninety coordinate being X-coordinate 2517344.5329 and |
|
Y-coordinate 6887934.0050; point ninety-one coordinate being |
|
X-coordinate 2517530.8731 and Y-coordinate 6887623.9347; point |
|
ninety-two coordinate being X-coordinate 2518048.6280 and |
|
Y-coordinate 6887935.0329; point ninety-three coordinate being |
|
X-coordinate 2518247.8851 and Y-coordinate 6887594.3780; point |
|
ninety-four coordinate being X-coordinate 2519209.8950 and |
|
Y-coordinate 6887849.1820; point ninety-five coordinate being |
|
X-coordinate 2521863.3779 and Y-coordinate 6889450.9829; point |
|
ninety-six coordinate being X-coordinate 2520747.6810 and |
|
Y-coordinate 6891227.3439; Follow Creek Center Line; point |
|
ninety-seven coordinate being X-coordinate 2517733.7280 and |
|
Y-coordinate 6893404.5390; point ninety-eight coordinate being |
|
X-coordinate 2518948.0829 and Y-coordinate 6894125.8909; point |
|
ninety-nine coordinate being X-coordinate 2519460.9421 and |
|
Y-coordinate 6894218.9790; point one hundred coordinate being |
|
X-coordinate 2519477.5231 and Y-coordinate 6894274.4989; point |
|
one hundred one coordinate being X-coordinate 2518991.4509 and |
|
Y-coordinate 6894608.7239; point one hundred two coordinate being |
|
X-coordinate 2518203.9659 and Y-coordinate 6895897.2138; point |
|
one hundred three coordinate being X-coordinate 2517946.8821 and |
|
Y-coordinate 6896222.1459; point one hundred four coordinate being |
|
X-coordinate 2517545.9640 and Y-coordinate 6896594.0480; point |
|
one hundred five coordinate being X-coordinate 2517520.0802 and |
|
Y-coordinate 6896574.4631; point one hundred six coordinate being |
|
X-coordinate 2517263.3281 and Y-coordinate 6896774.7829; point one |
|
hundred seven coordinate being X-coordinate 2516678.0940 and |
|
Y-coordinate 6895961.3419; point one hundred eight coordinate |
|
being X-coordinate 2516354.2429 and Y-coordinate 6894968.9191; |
|
Follow Creek Centerline; point one hundred nine coordinate being |
|
X-coordinate 2512515.4101 and Y-coordinate 6896798.7691; point |
|
one hundred ten coordinate being X-coordinate 2510070.9550 and |
|
Y-coordinate 6895345.0449; point one hundred eleven coordinate |
|
being X-coordinate 2510024.3681 and Y-coordinate 6895350.7392; |
|
point one hundred twelve coordinate being X-coordinate |
|
2509015.4410 and Y-coordinate 6897053.9060; point one hundred |
|
thirteen coordinate being X-coordinate 2508879.8501 and |
|
Y-coordinate 6897219.8690; point one hundred fourteen coordinate |
|
being X-coordinate 2508718.2930 and Y-coordinate 6897470.1391; |
|
Follow Creek Centerline; point one hundred fifteen coordinate |
|
being X-coordinate 2505471.8339 and Y-coordinate 6897644.3520; |
|
point one hundred sixteen coordinate being X-coordinate |
|
2503937.3199 and Y-coordinate 6894473.5578; point one hundred |
|
seventeen coordinate being X-coordinate 2503647.2129 and |
|
Y-coordinate 6893979.4791; point one hundred eighteen coordinate |
|
being X-coordinate 2498910.1699 and Y-coordinate 6887960.1109; |
|
point one hundred nineteen coordinate being X-coordinate |
|
2498769.1209 and Y-coordinate 6887734.4329; point one hundred |
|
twenty coordinate being X-coordinate 2498011.9099 and |
|
Y-coordinate 6886265.8380; Follow County Line; point one hundred |
|
twenty-one coordinate being X-coordinate 2485456.5931 and |
|
Y-coordinate 6886126.8941; Follow I-35E Centerline; point one |
|
hundred twenty-two coordinate being X-coordinate 2484647.7811 and |
|
Y-coordinate 6919718.5261; point one hundred twenty-three |
|
coordinate being X-coordinate 2484655.4950 and Y-coordinate |
|
6920045.0090; point one hundred twenty-four coordinate being |
|
X-coordinate 2485123.7250 and Y-coordinate 6920060.6599; point one |
|
hundred twenty-five coordinate being X-coordinate 2485180.0198 |
|
and Y-coordinate 6920152.8001; point one hundred twenty-six |
|
coordinate being X-coordinate 2485328.5701 and Y-coordinate |
|
6920236.7501; point one hundred twenty-seven coordinate being |
|
X-coordinate 2486026.1310 and Y-coordinate 6920451.3770; point |
|
one hundred twenty-eight coordinate being X-coordinate |
|
2487116.2962 and Y-coordinate 6920496.6931; point one hundred |
|
twenty-nine coordinate being X-coordinate 2487357.8219 and |
|
Y-coordinate 6920522.3640; and finally, point one being |
|
X-coordinate 2487319.3499 and Y-coordinate 6922754.9501. |
|
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) 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 September 1, 2021. |