Tex. Health & Safety Code § 286.104 · Subchapter E. CHANGE IN BOUNDARIES OR DISSOLUTION OF DISTRICT
ADMINISTRATION OF PROPERTY, DEBTS, AND ASSETS AFTER DISSOLUTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If the district does not transfer the land, buildings, improvements, equipment, and other assets to a county or another governmental entity in the district, the board shall continue to control and administer the property, debts, and assets of the district until all funds have been disposed of and all district debts have been paid or settled.
(b) After the board finds that the district is dissolved, the board shall determine the debt owed by the district and:
(1) if the district imposes a property tax, impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value; or
(2) if the district imposes a sales and use tax under Subchapter I, continue the tax until the debt is repaid.
(c) The board may institute a suit to enforce payment of taxes and to foreclose liens to secure the payment of property taxes due the district.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 14, Sec. 121, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 1290, Sec. 9, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.286.htm
- Text hash
- sha256 b653b954479e5e2f0e12ae9a41f1b265342bd9f931a9091234ea2e619b1670f8
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Health & Safety Code § 286.104. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.