Tex. Spec. Dist. Local Laws Code § 3943.0902 · Subchapter I. DISSOLUTION
DISSOLUTION BY ELECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board by order shall dissolve the district if a majority of the voters of the district voting at an election called for that purpose vote to dissolve the district.
(b) After the date the district is dissolved under this section, the district may not impose taxes.
(c) If on the date the district is dissolved the district has outstanding liabilities, the board shall, not later than the 30th day after the date of dissolution, adopt a resolution certifying each outstanding liability. The county shall assume the outstanding liabilities and shall collect the sales and use tax for the district for the remainder of the calendar year. The county may continue to collect the tax for an additional calendar year if the commissioners court of the county finds that the tax revenue is needed to retire the district liabilities that were assumed by the county.
(d) The district may continue to operate for a period not to exceed two months after performing its duties under Subsection (c). The district is continued in effect for the purpose of performing those duties.
(e) If the district is continued in effect under Subsection (d), the district is dissolved entirely on the first day of the month following the month in which the board certifies to the secretary of state that the district has fully performed its duties under Subsection (c).
(f) Section 375.264, Local Government Code, does not apply to the dissolution of the district if the voters of the district vote to dissolve the district under this section.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 561 (S.B. 1835), Sec. 1, eff. June 10, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3943.htm
- Text hash
- sha256 0e12b3f1007f196bba434d1df4335f0664b43ceea0252b81ce9b2211ea6c917e
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.