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AN ACT
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relating to the creation of the Fort Bend County Management |
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District No. 3; providing authority to issue bonds; providing |
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authority to impose assessments, fees, and taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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Code, is amended by adding Chapter 3984 to read as follows: |
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CHAPTER 3984. FORT BEND COUNTY MANAGEMENT DISTRICT NO. 3 |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 3984.0101. DEFINITIONS. In this chapter: |
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(1) "Board" means the district's board of directors. |
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(2) "County" means Fort Bend County. |
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(3) "Director" means a board member. |
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(4) "District" means the Fort Bend County Management |
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District No. 3. |
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Sec. 3984.0102. CREATION AND NATURE OF DISTRICT; IMMUNITY. |
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(a) The Fort Bend County Management District No. 3 is a special |
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district created under Section 59, Article XVI, Texas Constitution. |
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(b) The district is a governmental unit, as provided by |
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Section 375.004, Local Government Code. |
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(c) This chapter does not waive any governmental or |
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sovereign immunity from suit, liability, or judgment that would |
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otherwise apply to the district. |
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Sec. 3984.0103. 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. |
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(b) By creating the district, the legislature has |
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established a program to accomplish the public purposes set out in |
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Sections 52 and 52-a, Article III, Texas Constitution. |
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(c) 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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(d) This chapter and the creation of the district may not be |
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interpreted to relieve the county or a municipality from providing |
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the level of services provided as of the effective date of the Act |
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enacting this chapter to the area in the district. The district is |
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created to supplement and not to supplant county or municipal |
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services provided in the district. |
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Sec. 3984.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. |
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(a) All land and other property included in the district will |
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benefit from the improvements and services to be provided by the |
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district under powers conferred by Sections 52 and 52-a, Article |
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III, and Section 59, Article XVI, Texas Constitution, and other |
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powers granted under this chapter. |
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(b) The district is created to serve a public use and |
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benefit. |
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(c) The creation of the district is in the public interest |
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and is essential to further the public purposes of: |
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(1) developing and diversifying the economy of the |
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state; |
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(2) eliminating unemployment and underemployment; and |
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(3) developing or expanding transportation and |
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commerce. |
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(d) The district will: |
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(1) promote the health, safety, and general welfare of |
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residents, employers, potential employees, employees, visitors, |
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and consumers in the district, and of the public; |
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(2) provide needed funding for the district to |
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preserve, maintain, and enhance the economic health and vitality of |
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the district territory as a community and business center; |
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(3) promote the health, safety, welfare, and enjoyment |
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of the public by providing pedestrian ways, transit facilities, |
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parking facilities, rail facilities, and public art objects, and by |
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landscaping and developing certain areas in the district, which are |
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necessary for the restoration, preservation, and enhancement of |
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scenic beauty; and |
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(4) provide for water, wastewater, drainage, road, and |
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recreational facilities for the district. |
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(e) Pedestrian ways along or across a street, whether at |
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grade or above or below the surface, 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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(f) The district will not act as the agent or |
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instrumentality of any private interest even though the district |
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will benefit many private interests as well as the public. |
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Sec. 3984.0105. INITIAL DISTRICT TERRITORY. (a) The |
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district is initially composed of the territory described by |
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Section 2 of the Act enacting this chapter. |
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(b) The boundaries and field notes contained in Section 2 of |
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the Act enacting this chapter form a closure. A mistake in the |
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field notes or in copying the field notes in the legislative process |
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does not affect the district's: |
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(1) organization, existence, or validity; |
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(2) right to issue any type of bonds for the purposes |
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for which the district is created or to pay the principal of and |
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interest on the bonds; |
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(3) right to impose or collect an assessment or tax; or |
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(4) legality or operation. |
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Sec. 3984.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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All or any part of the area of the district is eligible to be |
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included in: |
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(1) a tax increment reinvestment zone created under |
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Chapter 311, Tax Code; |
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(2) a tax abatement reinvestment zone created under |
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Chapter 312, Tax Code; |
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(3) an enterprise zone created under Chapter 2303, |
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Government Code; or |
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(4) an industrial district created under Chapter 42, |
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Local Government Code. |
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Sec. 3984.0107. 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. 3984.0108. 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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Sec. 3984.0109. CONFLICTS OF LAW. This chapter prevails |
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over any provision of general law, including a provision of Chapter |
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375, Local Government Code, or Chapter 49, Water Code, that is in |
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conflict or inconsistent with this chapter. |
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SUBCHAPTER B. BOARD OF DIRECTORS |
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Sec. 3984.0201. GOVERNING BODY; TERMS. (a) The district is |
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governed by a board of five directors elected or appointed as |
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provided by this chapter and Subchapter D, Chapter 49, Water Code. |
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(b) Except as provided by Section 3984.0203, directors |
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serve staggered four-year terms. |
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Sec. 3984.0202. COMPENSATION. A director is entitled to |
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receive fees of office and reimbursement for actual expenses as |
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provided by Section 49.060, Water Code. Sections 375.069 and |
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375.070, Local Government Code, do not apply to the board. |
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Sec. 3984.0203. TEMPORARY DIRECTORS. (a) On or after the |
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effective date of the Act creating this chapter, the owner or owners |
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of a majority of the assessed value of the real property in the |
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district according to the most recent certified tax appraisal roll |
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for the county may submit a petition to the Texas Commission on |
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Environmental Quality requesting that the commission appoint as |
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temporary directors the five persons named in the petition. The |
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commission shall appoint as temporary directors the five persons |
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named in the petition. |
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(b) The temporary or successor temporary directors shall |
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hold an election to elect five permanent directors as provided by |
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Section 49.102, Water Code. |
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(c) Temporary directors serve until the earlier of: |
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(1) the date permanent directors are elected under |
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Subsection (b); or |
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(2) the fourth anniversary of the effective date of |
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the Act creating this chapter. |
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(d) If permanent directors have not been elected under |
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Subsection (b) and the terms of the temporary directors have |
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expired, successor temporary directors shall be appointed or |
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reappointed as provided by Subsection (e) to serve terms that |
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expire on the earlier of: |
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(1) the date permanent directors are elected under |
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Subsection (b); or |
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(2) the fourth anniversary of the date of the |
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appointment or reappointment. |
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(e) If Subsection (d) applies, the owner or owners of a |
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majority of the assessed value of the real property in the district |
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according to the most recent certified tax appraisal roll for the |
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county may submit a petition to the Texas Commission on |
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Environmental Quality requesting that the commission appoint as |
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successor temporary directors the five persons named in the |
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petition. The commission shall appoint as successor temporary |
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directors the five persons named in the petition. |
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Sec. 3984.0204. DISQUALIFICATION OF DIRECTORS. Section |
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49.052, Water Code, applies to the members of the board. |
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SUBCHAPTER C. POWERS AND DUTIES |
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Sec. 3984.0301. 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. 3984.0302. IMPROVEMENT PROJECTS AND SERVICES. (a) |
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The district, using any money available to the district for the |
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purpose, may provide, design, construct, acquire, improve, |
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relocate, operate, maintain, or finance an improvement project or |
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service authorized under this chapter or Chapter 375, Local |
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Government Code. |
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(b) The district may contract with a governmental or private |
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entity to carry out an action under Subsection (a). |
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(c) The implementation of a district project or service is a |
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governmental function or service for the purposes of Chapter 791, |
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Government Code. |
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Sec. 3984.0303. RECREATIONAL FACILITIES. The district may |
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develop or finance recreational facilities as authorized by Chapter |
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375, Local Government Code, Sections 52 and 52-a, Article III, |
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Texas Constitution, Section 59, Article XVI, Texas Constitution, |
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and any other law that applies to the district. |
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Sec. 3984.0304. AUTHORITY FOR ROAD PROJECTS. Under Section |
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52, Article III, Texas Constitution, the district may own, operate, |
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maintain, design, acquire, construct, finance, issue bonds, notes, |
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or other obligations for, improve, and convey to this state, a |
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county, or a municipality for ownership, operation, and maintenance |
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macadamized, graveled, or paved roads or improvements, including |
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storm drainage, in aid of those roads. |
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Sec. 3984.0305. CONVEYANCE AND APPROVAL OF ROAD PROJECT. |
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(a) The district may convey a road project authorized by Section |
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3984.0304 to: |
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(1) a municipality or county that will operate and |
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maintain the road if the municipality or county has approved the |
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plans and specifications of the road project; or |
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(2) the state if the state will operate and maintain |
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the road and the Texas Transportation Commission has approved the |
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plans and specifications of the road project. |
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(b) Except as provided by Subsection (c), the district shall |
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operate and maintain a road project authorized by Section 3984.0304 |
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that the district implements and does not convey to a municipality, |
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a county, or this state under Subsection (a). |
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(c) The district may agree in writing with a municipality, a |
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county, or this state to assign operation and maintenance duties to |
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the district, the municipality, the county, or this state in a |
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manner other than the manner described in Subsections (a) and (b). |
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Sec. 3984.0306. RAIL FACILITIES. In addition to the powers |
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granted under Section 375.0921(b), Local Government Code, the |
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district may construct, acquire, improve, maintain, finance, and |
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operate rail facilities and improvements in aid of those facilities |
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for the transport of freight and other cargo. |
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Sec. 3984.0307. 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. 3984.0308. LAW ENFORCEMENT SERVICES. Section 49.216, |
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Water Code, applies to the district. |
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Sec. 3984.0309. 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. 3984.0310. 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. 3984.0311. STRATEGIC PARTNERSHIP AGREEMENT. The |
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district may negotiate and enter into a written strategic |
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partnership agreement with a municipality under Section 43.0751, |
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Local Government Code. |
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Sec. 3984.0312. REGIONAL PARTICIPATION AGREEMENT. The |
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district may negotiate and enter into a written regional |
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participation agreement with a municipality under Section 43.0754, |
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Local Government Code. |
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Sec. 3984.0313. 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. 3984.0314. ADDING OR EXCLUDING LAND. (a) The district |
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may add land in the manner provided by Subchapter J, Chapter 49, |
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Water Code. |
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(b) The district may exclude land in the manner provided by |
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Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local |
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Government Code, does not apply to the district. |
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(c) The district may include and exclude land as provided by |
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Sections 54.739-54.747, Water Code. A reference in those sections |
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to a "tax" means an ad valorem tax for the purposes of this |
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subsection. |
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(d) If the district adopts a sales and use tax authorized at |
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an election held under Section 3984.0602 and subsequently includes |
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new territory in the district under this section, the district: |
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(1) is not required to hold another election to |
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approve the imposition of the sales and use tax in the included |
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territory; and |
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(2) shall impose the sales and use tax in the included |
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territory as provided by Chapter 321, Tax Code. |
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(e) If the district adopts a sales and use tax authorized at |
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an election held under Section 3984.0602 and subsequently excludes |
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territory in the district under this section, the sales and use tax |
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is inapplicable to the excluded territory, as provided by Chapter |
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321, Tax Code, but is applicable to the territory remaining in the |
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district. |
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Sec. 3984.0315. DISBURSEMENTS AND TRANSFERS OF MONEY. The |
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board by resolution shall establish the number of directors' |
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signatures and the procedure required for a disbursement or |
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transfer of district money. |
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Sec. 3984.0316. AUDIT EXEMPTION. (a) The district may |
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elect to complete an annual financial report in lieu of an annual |
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audit under Section 375.096(a)(6), Local Government Code, if: |
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(1) the district had no bonds or other long-term (more |
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than one year) liabilities outstanding during the fiscal period; |
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(2) the district did not have gross receipts from |
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operations, loans, taxes, assessments, or contributions in excess |
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of $250,000 during the fiscal period; and |
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(3) the district's cash and temporary investments were |
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not in excess of $250,000 during the fiscal period. |
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(b) Each annual financial report prepared in accordance |
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with this section must be open to public inspection and accompanied |
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by an affidavit signed by a duly authorized representative of the |
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district attesting to the accuracy and authenticity of the |
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financial report. |
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(c) The annual financial report and affidavit shall be |
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substantially similar in form to the annual financial report and |
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affidavit forms prescribed by the executive director of the Texas |
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Commission on Environmental Quality under Section 49.198, Water |
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Code. |
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Sec. 3984.0317. NO EMINENT DOMAIN POWER. The district may |
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not exercise the power of eminent domain. |
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SUBCHAPTER D. ASSESSMENTS |
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Sec. 3984.0401. PETITION REQUIRED FOR FINANCING SERVICES |
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AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a |
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service or improvement project with assessments under this chapter |
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unless a written petition requesting that service or improvement |
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has been filed with the board. |
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(b) A petition filed under Subsection (a) must be signed by |
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the owners of a majority of the assessed value of real property in |
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the district subject to assessment according to the most recent |
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certified tax appraisal roll for the county. |
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Sec. 3984.0402. METHOD OF NOTICE FOR HEARING. The district |
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may mail the notice required by Section 375.115(c), Local |
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Government Code, by certified or first class United States mail. |
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The board shall determine the method of notice. |
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Sec. 3984.0403. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) |
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The board by resolution may impose and collect an assessment for any |
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purpose authorized by this chapter in all or any part of the |
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district. |
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(b) An assessment, a reassessment, or an assessment |
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resulting from an addition to or correction of the assessment roll |
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by the district, penalties and interest on an assessment or |
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reassessment, an expense of collection, and reasonable attorney's |
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fees incurred by the district: |
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(1) are a first and prior lien against the property |
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assessed; |
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(2) are superior to any other lien or claim other than |
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a lien or claim for county, school district, or municipal ad valorem |
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taxes; and |
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(3) are the personal liability of and a charge against |
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the owners of the property even if the owners are not named in the |
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assessment proceedings. |
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(c) The lien is effective from the date of the board's |
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resolution imposing the assessment until the date the assessment is |
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paid. The board may enforce the lien in the same manner that the |
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board may enforce an ad valorem tax lien against real property. |
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(d) The board may make a correction to or deletion from the |
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assessment roll that does not increase the amount of assessment of |
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any parcel of land without providing notice and holding a hearing in |
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the manner required for additional assessments. |
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SUBCHAPTER E. TAXES AND BONDS |
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Sec. 3984.0501. TAX ELECTION REQUIRED. The district must |
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hold an election in the manner provided by Chapter 49, Water Code, |
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or, if applicable, Chapter 375, Local Government Code, to obtain |
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voter approval before the district may impose an ad valorem tax. |
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Sec. 3984.0502. OPERATION AND MAINTENANCE TAX. (a) If |
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authorized by a majority of the district voters voting at an |
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election under Section 3984.0501, the district may impose an |
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operation and maintenance tax on taxable property in the district |
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in the manner provided by Section 49.107, Water Code, for any |
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district purpose, including to: |
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(1) maintain and operate the district; |
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(2) construct or acquire improvements; or |
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(3) provide a service. |
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(b) The board shall determine the operation and maintenance |
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tax rate. The rate may not exceed the rate approved at the |
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election. |
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(c) Section 49.107(h), Water Code, does not apply to the |
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district. |
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Sec. 3984.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE |
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BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on |
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terms determined by the board. |
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(b) The district may, by competitive bid or negotiated sale, |
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issue bonds, notes, or other obligations payable wholly or partly |
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from ad valorem taxes, assessments, impact fees, revenue, contract |
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payments, grants, or other district money, or any combination of |
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those sources of money, to pay for any authorized district purpose. |
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(c) The limitation on the outstanding principal amount of |
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bonds, notes, or other obligations provided by Section 49.4645, |
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Water Code, does not apply to the district. |
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Sec. 3984.0504. BONDS SECURED BY REVENUE OR CONTRACT |
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PAYMENTS. The district may issue, without an election, bonds |
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secured by: |
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(1) revenue other than ad valorem taxes, including |
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contract revenues; or |
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(2) contract payments, provided that the requirements |
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of Section 49.108, Water Code, have been met. |
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Sec. 3984.0505. BONDS SECURED BY AD VALOREM TAXES; |
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ELECTIONS. (a) If authorized at an election under Section |
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3984.0501, the district may issue bonds payable from ad valorem |
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taxes. |
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(b) Section 375.243, Local Government Code, does not apply |
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to the district. |
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(c) At the time the district issues bonds payable wholly or |
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partly from ad valorem taxes, the board shall provide for the annual |
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imposition of a continuing direct annual ad valorem tax, without |
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limit as to rate or amount, for each year that all or part of the |
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bonds are outstanding as required and in the manner provided by |
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Sections 54.601 and 54.602, Water Code. |
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(d) All or any part of any facilities or improvements that |
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may be acquired by a district by the issuance of its bonds may be |
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submitted as a single proposition or as several propositions to be |
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voted on at the election. |
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Sec. 3984.0506. CONSENT OF MUNICIPALITY REQUIRED. (a) The |
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board may not hold an election under Section 3984.0501, issue |
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bonds, or incur any debt until each municipality in whose corporate |
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limits or extraterritorial jurisdiction the district is located has |
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consented by ordinance or resolution to the creation of the |
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district and to the inclusion of land in the district. |
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(b) This section applies only to the district's first |
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issuance of bonds payable from ad valorem taxes. |
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SUBCHAPTER F. SALES AND USE TAX |
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Sec. 3984.0601. APPLICABILITY OF CERTAIN TAX CODE |
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PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, |
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computation, administration, enforcement, and collection of the |
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sales and use tax authorized by this subchapter except to the extent |
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Chapter 321, Tax Code, is inconsistent with this chapter. |
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(b) A reference in Chapter 321, Tax Code, to a municipality |
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or the governing body of a municipality is a reference to the |
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district or the board, respectively. |
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Sec. 3984.0602. ELECTION; ADOPTION OF TAX. (a) The |
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district may adopt a sales and use tax if authorized by a majority |
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of the voters of the district voting at an election held for that |
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purpose. |
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(b) The board by order may call an election to authorize the |
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adoption of the sales and use tax. The election may be held on any |
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uniform election date and in conjunction with any other district |
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election. |
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(c) The ballot shall be printed to provide for voting for or |
|
against the proposition: "Authorization of a sales and use tax in |
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the Fort Bend County Management District No. 3 at a rate not to |
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exceed ____ percent" (insert rate of one or more increments of |
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one-eighth of one percent). |
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Sec. 3984.0603. SALES AND USE TAX RATE. (a) On or after the |
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date the results are declared of an election held under Section |
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3984.0602, at which the voters approved imposition of the tax |
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authorized by this subchapter, the board shall determine and adopt |
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by resolution or order the initial rate of the tax, which must be in |
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one or more increments of one-eighth of one percent. |
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(b) After the election held under Section 3984.0602, the |
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board may increase or decrease the rate of the tax by one or more |
|
increments of one-eighth of one percent. |
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(c) The initial rate of the tax or any rate resulting from |
|
subsequent increases or decreases may not exceed the lesser of: |
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(1) the maximum rate authorized by the district voters |
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at the election held under Section 3984.0602; or |
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(2) a rate that, when added to the rates of all sales |
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and use taxes imposed by other political subdivisions with |
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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. 3984.0604. 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: |
|
(1) exclude the annexed territory from the district, |
|
if the district has no outstanding debt or other obligations |
|
payable from any source; or |
|
(2) reduce the sales and use tax in the annexed |
|
territory by resolution or order of the board to a rate that, when |
|
added to the sales and use tax rate imposed by the municipality in |
|
the annexed territory, is equal to the sales and use tax rate |
|
imposed by the district in the district territory that was not |
|
annexed by the municipality. |
|
Sec. 3984.0605. 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. 3984.0606. 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. 3984.0607. 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 3984.0602 before the district may subsequently impose |
|
the tax. |
|
(e) This section does not apply to a decrease in the sales |
|
and use tax authorized under Section 3984.0604(c)(2). |
|
SUBCHAPTER G. HOTEL OCCUPANCY TAX |
|
Sec. 3984.0701. DEFINITION. In this subchapter, "hotel" |
|
has the meaning assigned by Section 156.001, Tax Code. |
|
Sec. 3984.0702. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) For purposes of this subchapter: |
|
(1) a reference in Subchapter A, Chapter 352, Tax |
|
Code, to a county is a reference to the district; and |
|
(2) a reference in Subchapter A, Chapter 352, Tax |
|
Code, to the commissioners court is a reference to the board. |
|
(b) Except as inconsistent with this subchapter, Subchapter |
|
A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized |
|
by this subchapter, including the collection of the tax, subject to |
|
the limitations prescribed by Sections 352.002(b) and (c), Tax |
|
Code. |
|
Sec. 3984.0703. TAX AUTHORIZED; USE OF REVENUE. The |
|
district may impose a hotel occupancy tax for any purpose described |
|
by Section 351.101 or 352.101, Tax Code. |
|
Sec. 3984.0704. TAX RATE. (a) The amount of the hotel |
|
occupancy tax may not exceed the lesser of: |
|
(1) the maximum rate prescribed by Section 352.003(a), |
|
Tax Code; or |
|
(2) a rate that, when added to the rates of all hotel |
|
occupancy taxes imposed by other political subdivisions with |
|
territory in the district and by this state, does not exceed the sum |
|
of the rate prescribed by Section 351.0025(b), Tax Code, plus two |
|
percent. |
|
(b) The district tax is in addition to a tax imposed by a |
|
municipality under Chapter 351, Tax Code, or by the county under |
|
Chapter 352, Tax Code. |
|
Sec. 3984.0705. 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 county. |
|
Sec. 3984.0706. USE OF REVENUE. The district may use |
|
revenue from the hotel occupancy tax for any district purpose that |
|
is an authorized use of hotel occupancy tax revenue under Chapter |
|
351 or 352, Tax Code. 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 |
|
available to the district. |
|
Sec. 3984.0707. ABOLITION OF TAX. (a) Except as provided |
|
by Subsection (b), the board may abolish the tax imposed under this |
|
subchapter. |
|
(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. |
|
SUBCHAPTER I. DISSOLUTION |
|
Sec. 3984.0901. DISSOLUTION. (a) The board shall dissolve |
|
the district on written petition filed with the board by the owners |
|
of: |
|
(1) 66 percent or more of the assessed value of the |
|
property subject to assessment by the district based on the most |
|
recent certified county property tax rolls; or |
|
(2) 66 percent or more of the surface area of the |
|
district, excluding roads, streets, highways, utility |
|
rights-of-way, other public areas, and other property exempt from |
|
assessment by the district according to the most recent certified |
|
county property tax rolls. |
|
(b) The board by majority vote may dissolve the district at |
|
any time. |
|
(c) The district may not be dissolved by its board under |
|
Subsection (a) or (b) if the district: |
|
(1) has any outstanding bonded indebtedness until that |
|
bonded indebtedness has been repaid or defeased in accordance with |
|
the order or resolution authorizing the issuance of the bonds; |
|
(2) has a contractual obligation to pay money until |
|
that obligation has been fully paid in accordance with the |
|
contract; or |
|
(3) owns, operates, or maintains public works, |
|
facilities, or improvements unless the district contracts with |
|
another person for the ownership, operation, or maintenance of the |
|
public works, facilities, or improvements. |
|
(d) Sections 375.261, 375.262, and 375.264, Local |
|
Government Code, do not apply to the district. |
|
SECTION 2. The Fort Bend County Management District No. 3 |
|
initially includes all the territory contained in the following |
|
area: |
|
Being approximately 763.4 acres located in the John Jones |
|
Survey, Abstract 41, the Wiley Martin League, Abstract 56, the |
|
Peter Teal Survey, Abstract 337, and the M. M. Ryon Survey, Abstract |
|
368, and located in extraterritorial jurisdiction of the Town of |
|
Thompsons, Fort Bend County, Texas, more particularly described by |
|
metes and bounds as follows, (all bearings referenced to the Texas |
|
Coordinate System, South Central Zone, NAD83): |
|
Commencing for reference at the southeast corner of the Abner |
|
Kuykendall League, Abstract 48, said corner being in the northeast |
|
line of said John Jones Survey; |
|
Thence, North 67° 34' 45" West, 1,111.11 feet along the |
|
northeast line of said John Jones Survey to the north corner of the |
|
said John Jones Survey and east corner of said Wiley Martin League; |
|
Thence, South 52° 25' 15" West, 6,921.88 feet to the POINT OF |
|
BEGINNING of the herein described tract, said point being at the |
|
intersection of the west right-of-way line of State Farm to Market |
|
Road No. 762 (called 80 feet wide) and the southeast line of said |
|
Wiley Martin League and northwest line of said John Jones Survey; |
|
Thence, Southerly along the west right-of-way line of said |
|
State Farm to Market Road No. 762 with the following eleven (11) |
|
courses and distances: |
|
1. South 08° 51' 57" East, 1,050.20 feet, more or less, to |
|
point, the beginning of a curve; |
|
2. 194.68 feet, more or less, along the arc of a tangent |
|
curve to the left, having a radius of 5,212.24 feet, a central angle |
|
of 02° 08' 24", and a chord which bears South 09° 56' 09" East, 194.67 |
|
feet to a point for corner; |
|
3. South 11° 00' 23" East, 117.20 feet, more or less, to a |
|
point; |
|
4. South 07° 11' 32" East, 150.33 feet, more or less, to a |
|
point; |
|
5. South 11° 00' 23" East, 450.00 feet, more or less, to a |
|
point; |
|
6. South 16° 43' 01" East, 100.50 feet, more or less, to a |
|
point; |
|
7. South 11° 00' 23" East, 340.80 feet, more or less, to |
|
point, the beginning of a curve; |
|
8. 402.80 feet, more or less, along the arc of a tangent |
|
curve to the right, having a radius of 685.50 feet, a central angle |
|
of 33° 40' 00", and a chord which bears South 05° 49' 37" West, 397.03 |
|
feet to a point for corner; |
|
9. South 22° 24' 43" West, at 248.71 feet pass a point in the |
|
North line of the Entrance Road, in all 330.91 feet, more or less, |
|
to a point in the South line of said Entrance Road to George Park; |
|
10. South 22° 50' 06" West, 568.79 feet, more or less, to an |
|
angle point; |
|
11. South 22° 29' 40" West, 1,570.38 feet, more or less, to |
|
the southeast corner of this tract; |
|
Thence, North 67° 30' 40" West, departing the west |
|
right-of-way line of said State Farm to Market Road No. 762, |
|
2,249.84 feet, more or less, to the southwest corner of this tract, |
|
said point being in the centerline of a farm road; |
|
Thence, North 25° 06' 53" East, along the centerline of a farm |
|
road, 843.77 feet, more or less, to a point for corner in the |
|
northwesterly line of the aforementioned M. M. Ryon Survey and the |
|
southeasterly line of the aforementioned Peter Teal Survey; |
|
Thence, South 42° 04' 42" West, with the common survey line of |
|
said M. M. Ryon and Peter Teal Surveys, 3,389.92 feet, more or less, |
|
to a point for the common east corner of said Peter Teal Survey and |
|
the William Byrne Survey, Abstract 112, Fort Bend County Texas; |
|
Thence, North 47° 55' 18" West, with the common survey line of |
|
said Peter Teal and said William Byrne Survey, 4,536.11 feet, more |
|
or less, to a point for the common west corner of said Peter Teal and |
|
William Byrne Surveys, same being in the southeasterly line of the |
|
Henry Wilcox Survey, Abstract 342, Fort Bend County, Texas; |
|
Thence, North 42° 04' 42" East, with the common survey line of |
|
said Peter Teal Survey and said Henry Wilcox Survey, 1,661.11 feet, |
|
more or less, to a point for the common north corner of said Peter |
|
Teal and Henry Wilcox Surveys, same being on the southwesterly line |
|
of the aforementioned Wiley Martin League; |
|
Thence, South 67° 54' 35" East, with the common line of said |
|
Peter Teal and Wiley Martin Leagues, 3,158.33 feet, more or less, to |
|
an angle point for corner; |
|
Thence, North 52° 04' 42" East, continuing with said common |
|
line, 1,929.30 feet, more or less, to a point for corner; |
|
Thence, departing the northeasterly line of said Peter Teal |
|
Survey and the southerly line of said Wiley Martin League, westerly |
|
and northerly along the centerline of a farm road the following |
|
eleven (11) courses and distances: |
|
1. North 15° 05' 08" East, 224.85 feet, more or less, to a |
|
point for corner; |
|
2. North 45° 58' 21" West, 1,101.01 feet, more or less, to a |
|
point for corner; |
|
3. North 39° 47' 43" West, 109.50 feet, more or less, to a |
|
point for corner; |
|
4. North 16° 57' 20" West, 99.03 feet, more or less, to a |
|
point for corner; |
|
5. North 13° 29' 08" West, 438.57 feet, more or less, to a |
|
point for corner; |
|
6. North 13° 38' 07" West, 1,498.84 feet, more or less, to a |
|
point for corner; |
|
7. North 18° 59' 40" West, 80.30 feet, more or less, to a |
|
point for corner; |
|
8. North 42° 20' 03" West, 62.14 feet, more or less, to a |
|
point for corner; |
|
9. North 60° 52' 39" West, 236.49 feet, more or less, to a |
|
point for corner; |
|
10. North 00° 52' 17" West, 160.45 feet, more or less, to a |
|
point for corner on a bridge at the centerline of Dry Creek for |
|
angle point; |
|
11. North 00° 38' 30" West, 174.07 feet, more or less, to the |
|
northwest corner of this tract; |
|
Thence, North 66° 38' 04" East, departing said road, 278.20 |
|
feet, more or less, to a point for corner; |
|
Thence, South 86° 26' 20" East, 71.37 feet, more or less, to a |
|
point for corner; |
|
Thence, North 48° 36' 58" East, 126.06 feet, more or less, to a |
|
point for corner; |
|
Thence, North 88° 02' 53" East, 131.33 feet, more or less, to a |
|
point for corner; |
|
Thence, North 68° 30' 10" East, 1,817.67 feet, more or less, |
|
to a point for re-entrant corner of this tract; |
|
Thence, North 38° 15' 23" West, 140.20 feet, more or less, to a |
|
point for corner; |
|
Thence, North 69° 38' 00" East, 224.50 feet, more or less, to |
|
the north corner of this tract, same being on the westerly |
|
right-of-way line of the aforementioned State Farm to Market Road |
|
No. 762; |
|
Thence, South 38° 09' 57" East, with said westerly |
|
right-of-way line, 1,241.87 feet, more or less, to the north corner |
|
of a State of Texas 2.2750 acre Tract; |
|
Thence, with the northerly, westerly, and southerly lines of |
|
said 2.2750 acre tract the following five (5) courses and |
|
distances: |
|
1. South 51° 50' 03" West, 20.00 feet, more or less, to a |
|
point for corner; |
|
2. South 38° 09' 57" East, 100.00 feet, more or less, to a |
|
point for corner, the beginning of a curve; |
|
3. 1,710.57 feet, more or less, along the arc of a tangent |
|
curve to the right, having a radius of 3,345.00 feet, a central |
|
angle of 29° 18' 00", and a chord which bears South 23° 30' 57" East, |
|
1,691.99 feet to a point for corner; |
|
4. South 08° 51' 57" East, 100.00 feet, more or less, to a |
|
point for corner; |
|
5. North 81° 08' 03" East, 20.00 feet, more or less, to a |
|
point for corner in the westerly right-of-way line of said State |
|
Farm Market Road No. 762; |
|
Thence, South 08° 51' 57" East, along said westerly |
|
right-of-way line, 289.74 feet, more or less, to the POINT OF |
|
BEGINNING and containing approximately 763.4 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) All requirements of the constitution and laws of this |
|
state and the rules and procedures of the legislature with respect |
|
to the notice, introduction, and passage of this Act have been |
|
fulfilled and accomplished. |
|
SECTION 4. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2019. |
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
|
I certify that H.B. No. 4676 was passed by the House on May 3, |
|
2019, by the following vote: Yeas 127, Nays 13, 2 present, not |
|
voting; and that the House concurred in Senate amendments to H.B. |
|
No. 4676 on May 24, 2019, by the following vote: Yeas 106, Nays 34, |
|
3 present, not voting. |
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
I certify that H.B. No. 4676 was passed by the Senate, with |
|
amendments, on May 22, 2019, by the following vote: Yeas 29, Nays |
|
2. |
|
|
|
______________________________ |
|
Secretary of the Senate |
|
APPROVED: __________________ |
|
Date |
|
|
|
__________________ |
|
Governor |