Tex. Spec. Dist. Local Laws Code § 1063.307 · Subchapter G. DISSOLUTION
IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) After the board finds that the district is dissolved, the board shall:
(1) determine the debt owed by the district; and
(2) impose on the property included on the district's tax rolls a tax that is in proportion of the debt to the property value.
(b) On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return:
(1) to each district taxpayer the taxpayer's pro rata share of all unused tax money; and
(2) to Montgomery County all unused district money from any other source.
(c) A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the secretary to send the money to the county tax assessor-collector.
(d) Montgomery County shall use unused district money received under this section to provide medical and hospital care for needy county residents.
(e) The board may institute a suit to enforce payment of taxes under this section and to foreclose liens to secure the payment of the taxes.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1063.htm
- Text hash
- sha256 0e21eab4a6e9436efa3d582a4ec268604ed68b3e7871f3ce3c44d1f4e3d5512a
- 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 1 provision
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