reglab/housing_qa huggingface dataset:
TX Water Code § 51.503 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.503. Notice of Hearing

Sec. 51.503.  NOTICE OF HEARING.  Notice of the time and place of the hearing and the proposition to be determined shall be published once a week for two consecutive weeks in one or more newspapers with general circulation in the district.  The first publication shall be made not less than 10 days before the day of the hearing set in the notice.|Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.504 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.504. Conduct of Hearing

Sec. 51.504.  CONDUCT OF HEARING.  (a)  At the hearing, any person who is a taxpayer in the district may appear and offer testimony to show which plan of taxation will be most conducive to equitable distribution of taxes.(b)  The hearing may be adjourned from day to day until all persons wishing to testify have been heard.|Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.505 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.505. Order

Sec. 51.505.  ORDER.  (a)  The board shall adopt the plan of taxation which will, in its judgment under the evidence, be most conducive to the equitable distribution of the district's tax.(b)  If the plan adopted by the board is made under the provisions of Section 51.512 of this code, the order shall specify the proportion of the tax which falls under each designated classification.(c)  The order of the board is final and cannot be reviewed or questioned in any court except on the ground of fraud or palpable and arbitrary abuse of discretion.|Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.506 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.506. Change Tax Plan

Sec. 51.506.  CHANGE TAX PLAN.  If after a tax plan is adopted the directors find that the best interest of the district and the necessity to maintain adequately and equitably the district's tax requires a change in the tax plan, the board may give notice, hold a hearing, and determine a new plan in the manner provided in Sections 51.502-51.505 of this code.|Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.507 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.507. Effect of Sections 51

Sec. 51.507.  EFFECT OF SECTIONS 51.501-51.506 OF CODE.  Nothing in Sections 51.501-51.506 of this code shall be held to alter provisions of this chapter relating to districts which have contracts with the United States or to alter or impair the provisions of this code relating to taxes levied to provide local improvements to a defined area which do not affect the entire district.|Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.508 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.508. Unlimited Authority to Collect Service Charges and Taxes

Sec. 51.508.  UNLIMITED AUTHORITY TO COLLECT SERVICE CHARGES AND TAXES.  The provisions of this subchapter do not alter or impair the right of a district to make, establish, and collect maintenance and operation charges for service rendered;  to levy and collect taxes to secure funds to maintain, repair, and operate all works and facilities;  and to give and maintain proper service for the purposes of its organization.|Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.509 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.509. Lien Created; No Limitation

Sec. 51.509.  LIEN CREATED;  NO LIMITATION.  Charges or assessments imposed by a district for maintenance and operation of works, facilities, and services of the district shall constitute a lien against the land to which the charges or assessments have been established.  No law providing limitation against actions for debt shall apply.|Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.|
TX Water Code § 51.510 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.510. Purpose of Sections 51

Sec. 51.510.  PURPOSE OF SECTIONS 51.511-51.530 OF CODE.  The purpose of Sections 51.511-51.530 of this code is to give a district the flexibility of taxing power which will permit and cause the tax of the district to be equitably distributed and which will give the highest practicable degree of service under the peculiar physical and economic conditions of the district.  To this end, these sections shall be liberally and sympathetically construed.|Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.511 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.511. Authority to Adopt Alternative Plans of Taxation

Sec. 51.511.  AUTHORITY TO ADOPT ALTERNATIVE PLANS OF TAXATION.  A district operating under the provisions of Article XVI, Section 59, of the Texas Constitution, shall adopt a tax plan under the alternative provisions of Sections 51.512-51.530 of this code either at the time of its creation or before the appointment of commissioners of appraisement under this chapter.|Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.512 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.512. Alternative Plans of Taxation

Sec. 51.512.  ALTERNATIVE PLANS OF TAXATION.  (a)  The district's taxes for all purposes, except to pay the cost of preliminary surveys, may be levied, assessed, and collected on an adopted basis to be chosen from the alternatives provided in this section.(b)  The district's tax plan may be based on any one of the following:(1)  ad valorem basis;(2)  benefit basis;(3)  ad valorem basis to obtain a part or percentage of the total tax or to apply to a specific part of the district and benefit basis applied to the other part of percentage of the tax or to the remaining part of the district;  or(4)  either ad valorem or benefit basis on designated property or defined areas of the district to pay for improvements, facilities, or service peculiar to the defined part of the district and not generally and directly benefiting the district as a whole.|Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.513 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.513. Adoption of Plan of Taxation

Sec. 51.513.  ADOPTION OF PLAN OF TAXATION.  (a)  Except as provided in Section 51.512(b)(4) of this code, before the commission of appraisement is appointed and the construction bonds are sold, the board shall adopt a proposed plan of taxation as provided in Sections 51.502-51.505 of this code.(b)  If the tax plan is not based wholly on the ad valorem basis or on the benefit basis, the order adopting the proposed plan shall specify the portion of the tax to be based on the ad valorem basis and the portion to be based on the benefit basis.  The board also shall state the physical and economic reasons, the peculiar diverse local needs, or the comparative potential benefits of different areas of designated property in the district which make it necessary or equitable to levy all or part of the tax on a defined part of the district on the ad valorem or benefit basis.|Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.514 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.514. Notice of Adoption of Plan and Hearing

Sec. 51.514.  NOTICE OF ADOPTION OF PLAN AND HEARING.  (a)  After the tax plan is adopted, the board shall publish notice once a week for two consecutive weeks in one or more newspapers with general circulation in the county or counties in which the district is located.(b)  The notice shall state:(1)  that the tax plan has been adopted;(2)  that the plan is available for public inspection in the district's office;(3)  that a hearing on the plan will be held by the board at a specified place and at a particular time, which shall not be less than 15 days nor more than 20 days after the first publication of notice;  and(4)  that all interested persons may appear and support or oppose all or part of the proposed tax plan and offer testimony.|Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.515 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.515. Order Adopting Tax Plan

Sec. 51.515.  ORDER ADOPTING TAX PLAN.  (a)  After all persons have been heard, the board may approve the proposed tax plan or may change or modify the plan.(b)  The board shall adopt a tax plan which it considers, under the evidence before it, most equitably distributes the tax burden and conserves the public welfare.(c)  The board shall enter its order establishing the tax plan, and the plan shall become the basis for the assessment and collection of taxes until the district adopts a different plan.(d)  The order is not subject to judicial review except on the ground of fraud, palpable error, or arbitrary and confiscatory abuse of discretion.(e)  A new plan may be adopted if required to preserve equity of distribution in the manner provided for adopting the original plan;  however, no change may be made in the tax plan which will impair the ability of the district promptly to meet all outstanding obligations of the district within the intent of Sections 51.434 and 51.437 of this code.|Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.516 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.516. Obtaining Funds to Construct, Administer, Maintain, and Operate Improvements and Facilities in Defined Part of District

Sec. 51.516.  OBTAINING FUNDS TO CONSTRUCT, ADMINISTER, MAINTAIN, AND OPERATE IMPROVEMENTS AND FACILITIES IN DEFINED PART OF DISTRICT.  On adoption of the plan of taxation provided in Section 51.512(b)(4) of this code, the district, under the limitations of this subchapter, may apply separately, differentially, equitably, and specifically its taxing power and lien to a defined area or designated property to provide money to construct, administer, maintain, and operate improvements and facilities peculiar to the defined area or the designated property.|Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.517 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.517. Adoption of Tax Plan for Only Part of District

Sec. 51.517.  ADOPTION OF TAX PLAN FOR ONLY PART OF DISTRICT.  If a district adopts the tax plan and assumes the powers in Section 51.512(b)(4) of this code, or if required to conserve and protect the public welfare, the district, in the manner provided in Sections 51.518-51.524 of this code, may provide, pay for, maintain, and operate improvements, service, or facilities peculiar to a designated area or defined property which do not affect the whole district.|Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.518 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.518. Defining Area and Designating Property to Be Benefited by Improvements; Adopting Tax Plan

Sec. 51.518.  DEFINING AREA AND DESIGNATING PROPERTY TO BE BENEFITED BY IMPROVEMENTS;  ADOPTING TAX PLAN.  (a)  The board shall define the particular area to be taxed by metes and bounds or designate the property to be served, affected, and taxed.(b)  The board shall adopt a plan for improvements in the defined area or to serve the designated property in the manner provided in Sections 51.410-51.411 of this code.(c)  The board shall adopt a plan of taxation to apply to the defined area or designated property which may or may not be in addition to other taxes imposed by the district on the same area or property.  The proportional tax or income contributions of the defined area or designated property and the proportional and equitable interest of the entire district shall be taken into consideration in imposing any tax to an area or piece of property.|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.519 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.519. Notice and Hearing

Sec. 51.519.  NOTICE AND HEARING.  The board shall give notice and hold a hearing in the same manner and for the same purpose as provided in Sections 51.514-51.515 of this code.|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.520 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.520. Board's Order

Sec. 51.520.  BOARD'S ORDER.  At the hearing, if the board decides to define and serve the proposed separate tax area or separate designated property, it shall enter an order in the record, and if the proposal involves the issuance of bonds, the board shall call an election in the whole district.|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.521 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.521. Procedure for Election

Sec. 51.521.  PROCEDURE FOR ELECTION.  (a)  The election shall conform to the provisions of this code relating to an election to authorize the issuance of construction bonds.(b)  The board shall submit the appropriate issues to the electors, and the issues may be submitted on the same ballot to be used in another election.(c)  The notice of election shall define the area to be designated and the plan of taxation to be applied.|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.522 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.522. Election Not Required in Separate Election Precinct

Sec. 51.522.  ELECTION NOT REQUIRED IN SEPARATE ELECTION PRECINCT.  If proposed improvements are considered to be required to promote the public welfare or if the owners of the land in a defined area file a petition acknowledged as required for deeds requesting the district to provide improvements and assess a tax only in the defined area, it is not necessary to constitute the area a separate election precinct and have a separate election in that area.|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.523 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.523. Ballots

Sec. 51.523.  BALLOTS.  The ballot for an election under this subchapter shall be printed to provide for voting for or against substantially the proposition:  "Designation of the area, issuance of bonds, levy of a tax to retire the bonds, and levy of a maintenance tax."|Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 26, eff. September 1, 2013.|
TX Water Code § 51.524 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.524. Declaring Result and Issuing Order

Sec. 51.524.  DECLARING RESULT AND ISSUING ORDER.  If a majority of the electors approve the proposal, the board shall declare the result and, by order, shall establish the area and define it by metes and bounds or designate the specific property and shall fix the tax basis for the area or property.  A certified copy of the order shall be recorded in the minutes of the district and shall constitute notice.|Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.525 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.525. Pledge of Faith and Credit

Sec. 51.525.  PLEDGE OF FAITH AND CREDIT.  If at an election the electors approve the issuance of bonds and the levy of a tax which applies only to a defined area, the district may issue bonds which pledge only the faith and credit based on the property values in the defined area;  however, the district may pledge the full faith and credit of the entire district under the condition of authorization in Section 51.529 of this code.|Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.526 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.526. Election in Separate Election Precinct

Sec. 51.526.  ELECTION IN SEPARATE ELECTION PRECINCT.  (a)  If the improvements to be provided in a defined area are considered peculiarly for the benefit of that area and not required to conserve the public or general welfare in the district as a whole, and if the proposed improvements in that area will require the imposition of a tax only on the property in the area, the defined area is constituted a separate election precinct in which a separate election shall be held to determine if the improvements will be provided and a separate tax levied.(b)  The election shall be held in the manner provided for issuance of bonds under this subchapter.(c)  If a majority of the electors in the defined area approve the propositions, the district shall provide money when necessary and shall provide the improvements and levy the tax.(d)  At an election in the defined area, each qualified elector of the district who owns property in the defined area may elect to vote in the area and not in the precinct of his residence.|Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.527 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.527. Issuance of Bonds and Levy of Tax for Defined Area or Designated Property

Sec. 51.527.  ISSUANCE OF BONDS AND LEVY OF TAX FOR DEFINED AREA OR DESIGNATED PROPERTY.  (a)  After the order is recorded, the district may issue its bonds to provide the specific plant, works, and facilities included in the plans adopted for the area or to serve the property and shall provide the plant, works, and facilities.(b)  In the appropriate case, the board shall levy, assess, and collect taxes on the property located in the defined area or on the designated property in conformity with the adopted tax plan.(c)  After bonds issued for the defined area or designated property are fully paid or defeased, the board may declare the defined area dissolved or may repeal the designation of the designated property.  After that declaration or repeal, the board shall cease imposing any special taxes authorized under the adopted tax plan on the property located in the defined area or on the designated property.|Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 27, eff. September 1, 2013.|
TX Water Code § 51.528 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.528. Contract to Provide Improvements, Facilities, and Services to Designated Property or Area

Sec. 51.528.  CONTRACT TO PROVIDE IMPROVEMENTS, FACILITIES, AND SERVICES TO DESIGNATED PROPERTY OR AREA.  (a)  Property or areas inside or outside the district may, by contract, be designated to obtain improvements, facilities, or service for the designated area or property.(b)  The designation shall be based on a written petition in conformity with the laws authorizing contracts by a petitioner or person owning, controlling, or governing the property or area to be designated.(c)  The board may make the designation in a contract to provide, administer, maintain, and operate the desired improvements, facilities, or service for the designated area or property, and the designated area or property shall be subject to being made the basis of the bonds and may be subject to a tax lien in amount to retire the obligations incurred by the district to provide the facilities, improvements, or service and to cover the expenses necessary to administer, maintain, and operate the improvements and facilities under the contract.(d)  The contract may not violate the law of this state or the United States and may not result in impairing a vested right or causing the district to fail to serve fully and permanently water demands in the district in the order of preference of uses.(e)  The contract may provide that one governing body may establish the contractual and statutory tax lien in behalf of the district and may levy, assess and collect the tax for and on behalf of the district.(f)  The district may not issue bonds pledging the full faith and credit of the district under this section or under Section 51.517 of this code without submitting the proposition to the electors of the whole district under the provisions of this subchapter or under the provisions authorizing the issuance of construction bonds.|Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.529 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.529. Authority of District

Sec. 51.529.  AUTHORITY OF DISTRICT.  (a)  If a majority of the electors in the whole district approve the proposal, the district may issue its bonds to provide the plant, improvements, and facilities peculiar to the defined area or designated property or peculiar to a contract for service and may pledge the full faith and credit of the district to pay for the bonds.(b)  The district shall have a lien on the property in the defined area or on the designated property and may levy, assess, and collect or have levied, assessed, and collected taxes in the area or on the property to protect the district from or to compensate any liability incurred on behalf of the defined area or designated property.|Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.530 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.530. Administrative Authority of Board

Sec. 51.530.  ADMINISTRATIVE AUTHORITY OF BOARD.  The board shall administer all business incident to the creation and operation of a defined area or service to designated property unless otherwise provided by contract.|Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.|