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A BILL TO BE ENTITLED
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AN ACT
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relating to the approval and creation of the Williamson County |
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Development District No. 1; and to the administration, powers, |
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duties, operation, and financing of the district, including the |
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authority to impose an assessment, a tax, and issue bonds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. LEGISLATIVE FINDINGS. (a) The legislature |
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finds that the creation of Williamson County Development District |
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No. 1 (the "district") will serve the public purpose of promoting |
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economic activity and employment and attracting visitors in the |
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manner contemplated by Section 52-a, Article III Constitution and |
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Chapter 383, Local Government Code. |
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(b) The legislature further finds that economic development |
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is an essential function and purpose of the district. |
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(c) All of the land or public improvements within the |
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district will be benefited by the works and projects that are to be |
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achieved by the district are essential to accomplish the purposes |
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of Sections 52-a and 52, Article III, and Section 59, Article SVI, |
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Texas Constitution and other public purposes stated in this Act. |
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The district services a public use and benefit. |
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(d) A legislative finding made under this Act is conclusive |
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and the district is not required to offer proof of the purpose of |
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results before exercising a power granted by this Act. |
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SECTION 2. Subtitle C, Title 4, Special District Local Laws |
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Code, is amended by adding Chapter 3990 to read as follows: |
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CHAPTER 3990. WILLIAMSON COUNTY DEVELOPMENT DISTRICT NO. 1 |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 3990.001. DEFINITIONS. In this chapter: |
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(1) "board" means the district's board of directors. |
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(2) "county" means Williamson County. |
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(2) "director" means a board member. |
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(3) "district" means the Williamson County |
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Development District No. 1. |
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Sec. 3990.002. NATURE OF DISTRICT. The Williamson County |
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Development District No. 1 is created as a county development |
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district with all the rights, powers, privileges, authority, |
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functions and duties provided by Chapter 383, Local Government |
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Code. |
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Sec. 3990.003. PURPOSE; DECLARATION OF INTENT. (a) The |
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principal function of the district is to provide for and facilitate |
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economic development, increase employment and to attract visitors |
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to Williamson County. The creation of the district is essential to |
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accomplish the purposes of Sections 52 and 52-a, Article III, and |
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Section 59, Article XVI, Texas Constitution, and other public |
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purposes stated in this chapter. By creating the district and in |
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authorizing Williamson County and other political subdivisions to |
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contract with the district, the legislature has established a |
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program to accomplish the public purposes set out in Section 52-a, |
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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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Sec. 3990.004. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a) |
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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 this chapter. |
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(c) The creation of the district is in the public interest |
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and is essential to: |
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(1) further the public purposes of developing and |
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diversifying the economy of the state; |
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(2) eliminate unemployment and underemployment; and |
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(3) develop or expand transportation and 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; and |
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(3) promote the health, safety, welfare, and enjoyment |
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of the public by providing pedestrian ways and by landscaping and |
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developing certain areas in the district, which are necessary for |
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the restoration, preservation, and enhancement of scenic beauty. |
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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. 3990.005. DISTRICT TERRITORY. (a) The district is |
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composed of the territory described by Section 3 of the Act enacting |
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this chapter. |
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(b) The boundaries and field notes contained in Section 3 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 bond 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 bond; |
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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. 3990.006. 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; or |
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(3) an enterprise zone created under Chapter 2303, |
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Government Code. |
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Sec. 3990.007. 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. 3990.008. LIBERAL CONSTRUCTION OF CHAPTER. This |
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chapter shall be liberally construed in conformity with the |
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findings and purposes stated in this chapter. |
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[Sections 3990.009-3990.050 reserved for expansion] |
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SUBCHAPTER B. BOARD OF DIRECTORS |
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Sec. 3990.051. GOVERNING BODY; TERMS. The district is |
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governed by a board of five directors who serve staggered terms of |
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four years, with two or three directors' terms expiring June 1 of |
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each odd-numbered year. |
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Sec. 3990.052. INITIAL DIRECTORS. (a) The initial |
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directors shall be: |
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1. [NAME] |
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2. [NAME] |
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3. [NAME] |
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4. [NAME] |
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5. [NAME] |
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(b) Of the initial directors, the terms of directors |
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appointed for positions 1 through 3 expire June 1, 2025, and the |
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terms of directors appointed for positions 4 and 5 expire June 1, |
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2027. |
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(c) Prior to the expiration of a director's term or upon a |
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vacancy, the board of directors shall present the name of a |
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qualified candidate to the county commissioners court. If the |
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commissioners find the candidate to be qualified, the candidate |
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shall be named to the board of directors. If the commissioners |
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court does not find the candidate to be qualified, the court shall |
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notify the board of directors to submit an alternate candidate. |
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Sec 3990.053. QUALIFICATIONS OF DIRECTOR. (a) To be |
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qualified to serve as a director, a person must be at least 21 years |
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of age, a resident citizen of the state, and either a qualified |
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voter of the county or a property owner in the district. |
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Sec. 3990.054 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; or |
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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. |
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Sec. 3990.055. 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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[Sections 3990.056-3990.99 reserved for expansion] |
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SUBCHAPTER C. POWERS AND DUTIES |
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Sec. 3990.100. DISTRICT POWERS. (a) The district has all |
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of the rights, powers, privileges, authority, functions, and duties |
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provided by Chapters 375 and 383, Local Government Code, to county |
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development districts and municipal management districts and by |
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Chapters 49 and 54, Water Code, to municipal utility districts. |
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(b) The district's rights, powers, privileges, authority, |
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functions, and duties include, but are not limited to: |
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(1) all of the rights, powers, privileges, authority, |
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functions, and duties provided by Chapters 49 and 54, Water Code, to |
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municipal utility districts, except that the district may not |
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provide utility services; |
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(2) the authority, after approval by voters at an |
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election conducted within the boundaries of the district, to levy, |
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assess and collect taxes for maintenance and operating purposes in |
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the manner set forth in Sections 49.107(a)-(e), Water Code, and for |
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the repayment of bonds, notes, warrants, lease purchase agreements, |
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certificates of assessment, certificates of participation in lease |
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purchase agreements, and other interest bearing obligations in the |
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manner set forth in Sections 49.106(a)-(d), Water Code, and for all |
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of the purposes for which the district may expend funds; |
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(3) to establish, levy and collect special assessments |
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in the manner specified in Sections 375.111-.124, Local Government |
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Code; |
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(4) to utilize funds, whether the funds are derived |
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from ad valorem taxes, sales and use taxes, hotel occupancy taxes, |
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assessments, revenues from the project, or any other sources for |
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the payment of projects or services in the manner authorized by |
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Section 375.181, Local Government Code, Chapter 383, Local |
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Government Code, and Chapter 54, Water Code; |
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(5) to enter into obligations, including by not |
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limited to, lease purchase agreements, certificates of |
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participation, general obligation bonds and notes, revenue bonds |
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and notes, and combination general obligation and revenue bonds and |
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notes, and other interest bearing obligations, in the manner |
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specified in Sections 375.201-375.205, Local Government Code; |
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(6) to exercise all of the rights, powers, and |
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authority of a road district, a municipal management district, a |
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municipal utility district and a water control and improvement |
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district which are not specifically contradicted by Chapter 383, |
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Local Government Code; |
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(7) to exercise the rights, powers and authority given |
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to a development corporation under Chapter 505, Local Government |
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Code, including the power to own, operate, acquire, construct, |
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lease, improve, or maintain a project described by that chapter; |
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(8) to provide for public improvements as described in |
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Section 372.003(b), Texas Local Government Code. |
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(9) to exercise all of the rights, powers, and |
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authority granted to the district by this Act, all of the rights, |
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powers, and authority granted to the district by Chapters 383 and |
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375, Local Government Code, and to a municipal utility district by |
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Chapters 49 and 54, Water Code, which are not contrary to this Act, |
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to finance, construct or acquire public improvements in the |
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district, including costs of issuance of obligations of the |
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district. |
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(10) except as provided by Sec. [ ].107, to adopt the |
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powers of a road district under Section 52(b)(3), Article III, |
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Texas Constitution, in the manner specified in Sections 53.029(c) |
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and (d), Water Code |
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Sec. 3990.102. AGREEMENTS; GRANTS. (a) The district may |
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make an agreement with, or accept a gift, grant, or loan from, any |
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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. 3990.103. AUTHORITY TO CONTRACT FOR LAW ENFORCEMENT |
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SERVICES. To protect the public interest, the district may |
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contract with a qualified person, including the County or a |
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municipality, for the provision of law enforcement services in the |
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district for a fee. |
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Sec. 3990.104. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The |
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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. 3990.105. ECONOMIC DEVELOPMENT PROGRAMS. (a) The |
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district may establish and provide for the administration of one or |
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more programs to promote state or local economic development and to |
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stimulate business and commercial activity in the district, |
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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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(b) The district has all of the powers of a municipality |
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under Chapter 380, Local Government Code. |
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Sec. 3990.106. STRATEGIC PARTNERSHIP AGREEMENT. The |
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district may negotiate and enter into a written strategic |
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partnership with a municipality under Section 43.0751, Local |
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Government Code. |
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Sec. 3990.107. ROAD STANDARDS. (a) A road project must |
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meet all applicable construction standards, zoning and subdivision |
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requirements, and regulations of each municipality in whose |
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corporate limits or extraterritorial jurisdiction the road project |
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is located. |
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(b) If a road project is not located in the corporate limits |
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or extraterritorial jurisdiction of a municipality, the road |
|
project must meet all applicable construction standards, |
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subdivision requirements and regulations of each county in which |
|
the road project is located. |
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(c) If the state will maintain and operate the road, the |
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Texas Transportation Commission must approve the plans and |
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specifications for the project. |
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Sec. 3990.108. NO EMINENT DOMAIN. The district may not |
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exercise the power of eminent domain. |
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[Sections 3990.109-3990.150 reserved for expansion] |
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SUBCHAPTER D. PUBLIC PARKING FACILITIES |
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Sec. 3990.151. PARKING FACILITIES AUTHORIZED; OPERATION BY |
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PRIVATE ENTITY. (a) The district may acquire, lease as lessor or |
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lessee, construct, develop, own, operate, and maintain parking |
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facilities or a system of parking facilities, including: |
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(1) lots, garages, parking terminals, or other |
|
structures or accommodations for parking motor vehicles off the |
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streets; and |
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(2) equipment, entrances, exits, fencing, and other |
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accessories necessary for safety and convenience in parking |
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vehicles. |
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(b) A parking facility of the district may be leased to or |
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operated on behalf of the district by an entity other than the |
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district. |
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(c) The district's parking facilities are a program |
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authorized by the legislature under Section 52-a, Article III, |
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Texas Constitution. |
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(d) 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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Sec. 3990.152. RULES. The district may adopt rules |
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governing the district's public parking facilities. |
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Sec. 3990.153. FINANCING OF PUBLIC PARKING FACILITIES. (a) |
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The district may use any of its resources, including revenue, |
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assessments, taxes, or grant or contract proceeds, to pay the cost |
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of acquiring or operating public parking facilities. |
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(b) The district may: |
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(1) set, charge, impose, and collect fees, charges, or |
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tolls for the use of the district's public parking facilities; and |
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(2) issue bonds or notes to finance the cost of the |
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district's public parking facilities. |
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[Sections 3990.154-3990.200 reserved for expansion] |
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SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS |
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Sec. 3990.201. 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 the district's money. |
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Sec. 3990.202. MONEY USED FOR IMPROVEMENTS OR SERVICES. |
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The district may acquire, construct, finance, operate, or maintain |
|
any improvement or service authorized under this chapter or Chapter |
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375, Local Government Code, using any money available to the |
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district. |
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Sec. 3990.205. 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 |
|
resulting from an addition to or correction of the assessment roll |
|
by the district, penalties and interest on an assessment or |
|
reassessment, an expense of collection, and reasonable attorney's |
|
fees incurred by the district: |
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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 |
|
(3) are the personal liability of and a charge against |
|
the owners of the property even if the owners are not named in the |
|
assessment proceedings. |
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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 |
|
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. |
|
(d) The board may make a correction to or deletion from the |
|
assessment roll that does not increase the amount of assessment of |
|
any parcel of land without providing notice and holding a hearing in |
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the manner required for additional assessments. |
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Sec. 3990.206. UTILITY PROPERTY EXEMPT FROM IMPACT FEES AND |
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ASSESSMENTS. The district may not impose an impact fee or |
|
assessment on the property, including the equipment, |
|
rights-of-way, facilities, or improvements, of: |
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(1) an electric utility or a power generation company |
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as defined by Section 31.002, Utilities Code; |
|
(2) a gas utility as defined by Section 101.003 or |
|
121.001, Utilities Code; |
|
(3) a telecommunications provider as defined by |
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Section 51.002, Utilities Code; or |
|
(4) a person who provides to the public cable |
|
television or advanced telecommunications services. |
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Sec. 3990.208. OPERATION AND MAINTENANCE TAX. (a) If |
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authorized at an election held in accordance with Section 3990.212, |
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the district may impose an annual operation and maintenance tax on |
|
taxable property in the district in accordance with Section 49.107, |
|
Water Code, for any district purpose, including to: |
|
(1) maintain and operate the district; or |
|
(2) construct or acquire public improvements. |
|
(b) The board shall determine the tax rate. The rate may not |
|
exceed the rate approved at the election. |
|
(c) Section 49.107(h), Water Code, does not apply to the |
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district. |
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Sec. 3990.210. AUTHORITY TO BORROW MONEY AND TO ISSUE |
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BONDS. (a) The district may borrow money on terms and conditions |
|
as determined by the board. Section 375.205, Local Government Code, |
|
does not apply to a loan, line of credit, or other borrowing from a |
|
bank or financial institution secured by revenue other than ad |
|
valorem taxes. |
|
(b) The district may issue bonds, notes, or other |
|
obligations payable wholly or partly from ad valorem taxes, sales |
|
and use taxes, assessments, impact fees, revenue, contract |
|
payments, grants, or other district money, or any combination of |
|
those sources of money, to pay for any authorized district purpose. |
|
(c) The limitation on the outstanding principal amount of |
|
bonds, notes, and other obligations set forth in Section 49.4645, |
|
Water Code, does not apply to the district. |
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Sec. 3863.211. TAXES FOR BONDS. At the time the district |
|
issues bonds payable wholly or partly from ad valorem taxes, the |
|
board shall provide for the annual imposition of a continuing |
|
direct annual ad valorem tax, without limit as to rate or amount, |
|
while all or part of the bonds are outstanding as required and in |
|
the manner provided by Sections 54.601 and 54.602, Water Code. |
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Sec. 3990.212. ELECTIONS REGARDING TAXES AND BONDS. (a) |
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The district may issue, without an election, bonds, notes, and |
|
other obligations secured by: |
|
(1) revenue other than ad valorem taxes; or |
|
(2) contract payments described by Section 3863.209. |
|
(b) The district must hold an election in the manner |
|
provided by Subchapter L, Chapter 375, Local Government Code, to |
|
obtain voter approval before the district may impose an ad valorem |
|
tax or sales and use tax or issue bonds payable from ad valorem |
|
taxes. |
|
(c) Section 375.243, Local Government Code, does not apply |
|
to the district. |
|
(d) All or any part of any facilities or improvements which |
|
may be acquired by a district by the issuance of its bonds may be |
|
included in one single proposition to be voted on at the election or |
|
the bonds may be submitted in several propositions. |
|
Sec. 3990.213. COMPETITIVE BIDDING. Subchapter I, Chapter |
|
49, Water Code, applies to the district. Sections 375.221 and |
|
375.223, Local Government Code, do not apply to the district. |
|
Sec. 3990.214. TAX AND ASSESSMENT ABATEMENTS. The district |
|
may grant in the manner authorized by Chapter 312, Tax Code, an |
|
abatement for a tax or assessment owed to the district. |
|
[Sections 3990.215-3990.250 reserved for expansion] |
|
SUBCHAPTER F. TAXES FOR CERTAIN DEFINED AREAS AND DESIGNATED |
|
PROPERTY |
|
Sec. 3990.251. AUTHORITY TO ESTABLISH DEFINED AREAS OR |
|
DESIGNATED PROPERTY. The district may define areas or designate |
|
certain property of the district to pay for improvements, |
|
facilities, or services that primarily benefit that area or |
|
property and do not generally and directly benefit the district as a |
|
whole. |
|
Sec. 3990.252. PROCEDURE FOR ELECTION. (a) Before the |
|
district may impose an ad valorem tax or issue bonds payable from ad |
|
valorem taxes of the area defined or property designated under |
|
Section 3863.251, the board must call and hold an election as |
|
provided by Section 2990.212 only in the defined area or in the |
|
boundaries of the designated property. |
|
(b) The board may submit the proposition to the voters on |
|
the same ballot to be used in another election. |
|
Sec. 3990.253. DECLARING RESULT AND ISSUING ORDER. (a) If |
|
a majority of the voters voting at the election approve the |
|
proposition or propositions, the board shall declare the results |
|
and by order shall establish the defined area and describe it by |
|
metes and bounds or designate the specific property. |
|
(b) A court may not review the board's order except on the |
|
ground of fraud, palpable error, or arbitrary and confiscatory |
|
abuse of discretion. |
|
Sec. 3990.254. TAXES FOR SERVICES, IMPROVEMENTS, AND |
|
FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter |
|
approval and adoption of the order described in Section 3990.253, |
|
the district may apply separately, differently, equitably, and |
|
specifically its taxing power and lien authority to the defined |
|
area or designated property to provide money to construct, |
|
administer, maintain, and operate services, improvements, and |
|
facilities that primarily benefit the defined area or designated |
|
property. |
|
Sec. 3990.255. ISSUANCE OF BONDS AND IMPOSITION OF TAXES |
|
FOR DEFINED AREA OR DESIGNATED PROPERTY. After the order under |
|
Section 3990.253 is adopted, the district may issue bonds to |
|
provide for any land, improvements, facilities, plants, equipment, |
|
and appliances for the defined area or designated property. |
|
[Sections 3990.256-3990.300 reserved for expansion] |
|
SUBCHAPTER G. SALES AND USE TAX |
|
Sec. 3990.301. MEANINGS OF WORDS AND PHRASES. Words and |
|
phrases used in this subchapter that are defined by Chapters 151 and |
|
321, Tax Code, have the meanings assigned by Chapters 151 and 321, |
|
Tax Code. |
|
Sec. 3990.302. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) Except as otherwise provided by this subchapter, |
|
Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, |
|
apply to taxes imposed under this subchapter and to the |
|
administration and enforcement of those taxes in the same manner |
|
that those laws apply to state taxes. |
|
(b) Chapter 321, Tax Code, relating to municipal sales and |
|
use taxes, applies to the application, collection, change, and |
|
administration of a sales and use tax imposed under this subchapter |
|
to the extent consistent with this chapter, as if references in |
|
Chapter 321, Tax Code, to a municipality referred to the district |
|
and references to a governing body referred to the board. |
|
(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404, |
|
321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not |
|
apply to a tax imposed under this subchapter. |
|
Sec. 3990.303. AUTHORIZATION; ELECTION. (a) The district |
|
may adopt a sales and use tax to serve the purposes of the district |
|
after an election in which a majority of the voters of the district |
|
voting in the election authorize the adoption of the tax. |
|
(b) The board by order may call an election to authorize a |
|
sales and use tax. The election may be held with any other district |
|
election. |
|
(c) The district shall provide notice of the election and |
|
shall hold the election in the manner prescribed by Section |
|
3990.212. |
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(d) The ballots shall be printed to provide for voting for |
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or against the proposition: "Authorization of a sales and use tax in |
|
the Williamson County Development District No. 1 at a rate not to |
|
exceed ____ percent." |
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Sec. 3990.304. ABOLISHING SALES AND USE TAX. (a) Except as |
|
provided by Subsection (b), the board may abolish the sales and use |
|
tax without an election. |
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(b) The board may not abolish the sales and use tax if the |
|
district has outstanding debt secured by the tax. |
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Sec. 3990.305. SALES AND USE TAX RATE. (a) On adoption of |
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the tax authorized by this subchapter, there is imposed a tax on the |
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receipts from the sale at retail of taxable items in the district, |
|
and an excise tax on the use, storage, or other consumption within |
|
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 board shall determine the rate of the tax, which may |
|
be in one-eighth of one percent increments not to exceed the maximum |
|
rate authorized by the district voters at the election. The board |
|
may decrease the tax rate to the extent it does not impair any |
|
outstanding debt or obligations payable from the tax. |
|
(c) The rate of the excise tax is the same as the rate of the |
|
sales tax portion of the tax and is applied to the sales price of the |
|
taxable item. |
|
[Sections 3990.306-3990.350 reserved for expansion] |
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SUBCHAPTER H. HOTEL OCCUPANCY TAXES |
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Sec. 3990.351. HOTEL OCCUPANCY TAX. (a) In this section, |
|
"hotel" has the meaning assigned by Section 156.001, Tax Code. |
|
(b) For purposes of this section, a reference in Chapter |
|
351, Tax Code, to a municipality is a reference to the district and |
|
a reference in Chapter 351, Tax Code, to the municipality's |
|
officers or governing body is a reference to the board. |
|
(c) Except as otherwise provided by this section, |
|
Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax |
|
authorized by this section, including the collection of the tax. |
|
(d) The district may impose a hotel occupancy tax and may |
|
use revenue from the tax for any district purpose that is also an |
|
authorized use of a municipality's hotel occupancy tax revenue |
|
under Chapter 351, Tax Code. |
|
(e) The board by order may impose, repeal, increase, or |
|
decrease the rate of a tax on a person who, under a lease, |
|
concession, permit, right of access, license, contract, or |
|
agreement, pays for the use or possession or for the right to the |
|
use or possession of a room that: |
|
(1) is in a hotel located in the district's boundaries; |
|
(2) costs $2 or more each day; and |
|
(3) is ordinarily used for sleeping. |
|
(f) The amount of the tax may not exceed seven percent of the |
|
price paid for a room in a hotel. |
|
(g) 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. |
|
SECTION 3. The Williamson County Development District No. 1 |
|
initially includes all territory contained in the following area: |
|
BEING a 148.88 acre tract of land situated in the Rachael Saul |
|
Survey, Abstract Number 551 and the Thomas P. Davy Survey, Abstract |
|
Number 169, in Williamson County, Texas, being all portion of the |
|
tracts of land described as Tract One and Tract Two in the deed to |
|
Pearson Ranch, LLC recorded in Document Number 2019122036, Official |
|
Public Records of Williamson County, Texas, and a portion of |
|
Pearson Ranch West, Phase 1, an addition in Williamson County, |
|
Texas recorded in Document Number 2021146789, Official Public |
|
Records of Williamson County, Texas, said 148.88 acre tract of land |
|
being more particularly described as follows; |
|
BEGINNING at a point in the north right-of-way line of North |
|
State Highway 45W (a variable width right-of-way) being the common |
|
south corner of said Pearson Ranch, LLC tract and a tract of land |
|
described as Tract 1 in the deed to JME-JFE Limited Partnership |
|
recorded in Document Number 2012056983, Official Public Records of |
|
Williamson County, Texas; |
|
THENCE South 68 degrees 25 minutes 02 seconds West, along the |
|
north right-of-way line of North State Highway 45W, a distance of |
|
95.48 feet to a point for corner; |
|
THENCE South 22 degrees 12 minutes 41 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 27.72 feet to a point for corner; |
|
THENCE South 67 degrees 43 minutes 05 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 1,426.94 feet to a point for corner; |
|
THENCE South 65 degrees 14 minutes 23 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 228.74 feet to a point for the beginning of a |
|
circular curve to the right, having a radius of 2,844.79 feet and |
|
whose chord bears South 66 degrees 13 minutes 40 seconds West, a |
|
chord distance of 110.08 feet; |
|
THENCE Southwesterly, continuing along the north |
|
right-of-way line of North State Highway 45W and said circular |
|
curve to the left, through a central angle of 02 degrees 13 minutes |
|
02 seconds, an arc length of 110.09 feet to point for corner at the |
|
end of said curve; |
|
THENCE South 67 degrees 16 minutes 38 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 12.96 feet to a point for corner; |
|
THENCE South 67 degrees 32 minutes 33 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 830.67 feet to point for corner; |
|
THENCE South 68 degrees 18 minutes 17 seconds West, |
|
continuing along the north right-of-way line of North State Highway |
|
45W, a distance of 841.90 feet to point for corner in the north |
|
right-of-way line of the Southern Pacific Railroad (100' wide); |
|
THENCE North 69 degrees 12 minutes 37 seconds West, departing |
|
the north right-of-way line of North State Highway 45W and along the |
|
north right-of-way line of the Southern Pacific Railroad, a |
|
distance of 545.04 feet to a point for corner; |
|
THENCE North 00 degrees 07 minutes 59 seconds West, departing |
|
the north right-of-way line of the Southern Pacific Railroad, a |
|
distance of 275.22 feet to a point for corner; |
|
THENCE North 00 degrees 09 minutes 50 seconds West, a |
|
distance of 981.45 feet to a point for corner; |
|
THENCE North 68 degrees 46 minutes 14 seconds East, a |
|
distance of 1,549.15 feet to a point for corner; |
|
THENCE North 68 degrees 50 minutes 57 seconds East, a |
|
distance of 590.38 feet to a point for corner; |
|
THENCE North 17 degrees 54 minutes 02 seconds West, a |
|
distance of 1,320.44 feet to a point for corner; |
|
THENCE North 68 degrees 59 minutes 52 seconds East, a |
|
distance of 708.02 feet to a point for corner; |
|
THENCE South 17 degrees 54 minutes 30 seconds East, a |
|
distance of 1,137.92 feet to a point for corner; |
|
THENCE North 84 degrees 50 minutes 51 seconds East, a |
|
distance of 930.90 feet to a point for corner; |
|
THENCE South 10 degrees 36 minutes 54 seconds East, a |
|
distance of 674.79 feet to a point for corner; |
|
THENCE South 10 degrees 40 minutes 16 seconds East, a |
|
distance of 290.66 feet to a point for corner; |
|
THENCE South 10 degrees 37 minutes 54 seconds East, a |
|
distance of 417.94 feet to the POINT OF BEGINNING and CONTAINING a |
|
computed area of 155.79 acres, or 6,786,298 square feet of land, |
|
more or less. |
|
SAVE AND EXCEPT that portion located within the municipality, |
|
all of Lot 1, Block A, said Pearson Ranch West, Texas, Phase 1, |
|
being 6.909 acres or 300,970 square feet LEAVING A NET ACREAGE of |
|
148.88 acres or 6,485,328 square feet of land, more or less. |
|
SECTION 4. (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. (b) 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 5. 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, 2023. |