Tex. Special District Local Laws Code § 1062.307
IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES
Texas · Texas Special District Local Laws Code · Status: effective
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- Citation
- Tex. Special District Local Laws Code § 1062.307, IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/588463
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Full text
(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 in 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 person serving as secretary and treasurer to return to each district taxpayer the taxpayer's pro rata share of all unused tax money.
(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 person serving as secretary and treasurer to transmit the money to the county tax assessor-collector.