reglab/housing_qa huggingface dataset:
TX Water Code § 51.531 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.531. Master District; Taxing Authority

Sec. 51.531.  MASTER DISTRICT;  TAXING AUTHORITY.  A master district may levy and collect taxes, equitably distributed, which shall be in addition to other taxes which may be levied by the several districts constituting the master district.|Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.532 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.532. Taxes in Districts Consisting of a City, Town or Municipal Corporation

Sec. 51.532.  TAXES IN DISTRICTS CONSISTING OF A CITY, TOWN OR MUNICIPAL CORPORATION.  If a city, town, or municipal corporation is constituted a district operating under this chapter, taxes levied in the district may be assessed and collected in the manner provided in Sections 51.533-51.538 of this code.|Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.533 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.533. Order Fixing Rate of Taxation

Sec. 51.533.  ORDER FIXING RATE OF TAXATION.  (a)  The board shall issue an order fixing the rate of taxation and levying a tax.  The order shall be signed by the president and secretary of the district, and the district seal shall be attached.(b)  The board shall enter the order in their minutes and file a copy of the order with the secretary of the city, town, or municipal corporation.(c)  The secretary of the city, town, or municipal corporation shall record the order in a book kept in his office for that purpose and shall make and deliver a copy of the order to the assessor and collector of the city, town, or municipal corporation.|Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.534 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.534. Addition of Land to Defined Area

Sec. 51.534.  ADDITION OF LAND TO DEFINED AREA.  The procedures of Section 49.301 may be used to add land to a defined area created under this subchapter.  The land must be included in the district but is not required to be contiguous to the defined area.  Notwithstanding any law to the contrary, the procedures of Section 49.301 shall apply to districts operating under Chapter 49.|Added by Acts 1997, 75th Leg., ch. 1010  Sec. 4.46, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 230, Sec. 1, eff. Aug. 30, 1999.|
TX Water Code § 51.535 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.535. Provisions of Chapter Inapplicable to District

Sec. 51.535.  PROVISIONS OF CHAPTER INAPPLICABLE TO DISTRICT.  If taxes are levied, assessed, and collected under Sections 51.533-51.538 of this code, the provisions of this chapter relating to assessment and collection of taxes do not apply to the district and it is not necessary for the district to appoint an assessor and collector.|Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.536 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.536. Compensation of City Assessor and Collector

Sec. 51.536.  COMPENSATION OF CITY ASSESSOR AND COLLECTOR.  The board shall pay to the city assessor and collector and other city officers reasonable compensation for the services performed by them for the district.  The amount of compensation shall be fixed in advance of the performance of the duties.|Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.537 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.537. Municipality's Authority Regarding Defined Area

Sec. 51.537.  MUNICIPALITY'S AUTHORITY REGARDING DEFINED AREA.  (a)  This section applies only to a municipality any portion of which is located in a county with a population of more than 1 million and less than 1.5 million.(b)  A municipality may not annex a part of a defined area in a district that has adopted a plan for the defined area under this subchapter unless:(1)  90 percent or more of all facilities and infrastructure described by the plan has been installed and completed; and(2)  the municipality:(A)  annexes all of the defined area that is within the municipality's extraterritorial jurisdiction; and(B)  assumes the pro rata share of the bonded indebtedness of the annexed area.(c)  After the annexation occurs:(1)  the annexed area is not eligible to be a defined area under this subchapter; and(2)  the district may not impose in the annexed area a tax authorized for a defined area under this subchapter.|Added by Acts 2005, 79th Leg., Ch. 962 (H.B. 1644), Sec. 3, eff. June 18, 2005.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 182, eff. September 1, 2011.|
TX Water Code § 51.538 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter L. Tax Plan|Section 51.538. Election Required

Sec. 51.538.  ELECTION REQUIRED.  Taxes levied, bonds issued, and indebtedness incurred by a district operating under Sections 51.533-51.538 of this code are subject to the provisions of the constitution and this chapter which require an election to authorize tax levies, bonds, and indebtedness.|Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.561 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter M. Taxation on the Ad Valorem Basis|Section 51.561. Assessment and Collection of District Taxes

Sec. 51.561.  ASSESSMENT AND COLLECTION OF DISTRICT TAXES.  The assessor and collector shall assess and collect taxes for the district.|Acts 1971, 62nd Leg., p. 357, 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 § 51.591 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter M. Taxation on the Ad Valorem Basis|Section 51.591. Attorney to File Suits to Collect Delinquent Taxes

Sec. 51.591.  ATTORNEY TO FILE SUITS TO COLLECT DELINQUENT TAXES.  (a)  The board shall on or before April 1 of each year employ an attorney to file suits to collect all delinquent taxes.(b)  The attorney is entitled to receive a fee of 10 percent of the amount of all delinquent taxes collected or paid after suits are filed.  The fees shall be charged as court costs.|Acts 1971, 62nd Leg., p. 362, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.631 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.631. Method of Taxation for District Under Contract With United States

Sec. 51.631.  METHOD OF TAXATION FOR DISTRICT UNDER CONTRACT WITH UNITED STATES.  A district which is operated under contract with the United States may adopt the plan to levy and collect taxes on the benefit basis instead of the ad valorem basis and determine taxes under the provisions of Sections 51.632-51.634 of this code.|Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.632 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.632. Assessment Record

Sec. 51.632.  ASSESSMENT RECORD.  When necessary, the board shall apportion and assess the benefits conferred on property in the district and shall make a record showing the amount and value of benefits to accrue on property in the district and the amount of taxes to be levied and collected on the property.  No taxes assessed or adjudged against the property may be more than the benefit which accrues to the property from the organization, operation, and maintenance of the district and its improvements.|Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.633 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.633. Notice of Taxes

Sec. 51.633.  NOTICE OF TAXES.  After the board makes the record, it shall mail to each property owner whose name appears in the record notice of the amount of taxes levied on his property and the date and place at which the property owner may appear and contest the correctness and equitableness of the tax.|Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.634 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.634. Decision After Hearing

Sec. 51.634.  DECISION AFTER HEARING.  After the hearing, the board shall determine whether or not the tax is equitable and shall sustain, reduce, or increase the tax to an amount which in the board's judgment is equitable.  The decision of the board is final.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.635 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.635. Method of Taxation for District Not Under Contract With the United States

Sec. 51.635.  METHOD OF TAXATION FOR DISTRICT NOT UNDER CONTRACT WITH THE UNITED STATES.  If a district which is not operating under contract with the United States adopts the benefit basis plan for taxation, the levy, assessment, equalization of property values, and collection of taxes shall be made in the manner provided in Sections 51.636-51.648 of this code.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.636 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.636. Commissioners of Appraisement

Sec. 51.636.  COMMISSIONERS OF APPRAISEMENT.  As soon as practicable after the approval of the engineer's report and the adoption of the plan for improvements to be constructed, the board shall appoint three disinterested commissioners of appraisement.  The commissioners shall be freeholders but not owners of land within the district which they represent.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.637 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.637. Compensation of Commissioners

Sec. 51.637.  COMPENSATION OF COMMISSIONERS.  On approval by the board, each commissioner is entitled to receive $10 a day for each day he actually serves, plus all necessary expenses.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.638 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.638. Notice of Appointment and Meeting

Sec. 51.638.  NOTICE OF APPOINTMENT AND MEETING.  Immediately after the commissioners of appraisement are appointed, the secretary of the board shall give written notice to each appointee of his appointment and of the time and place of the first meeting of the commissioners.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.639 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.639. First Meeting of Commissioners

Sec. 51.639.  FIRST MEETING OF COMMISSIONERS.  (a)  The commissioners shall meet at the time specified in the notice from the secretary or as soon after that time as possible.(b)  At the meeting the commissioners shall take and subscribe an oath to discharge faithfully and impartially their duties as commissioners and make a true report of the work which they perform.  They shall then organize by electing one commissioner as chairman and one commissioner as vice chairman.(c)  The secretary of the board or, in his absence, a person appointed by the board shall serve as secretary to the commissioners of appraisement and shall furnish to the commissioners any information and assistance which is necessary for the commissioners to perform their duties.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.640 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.640. Assistance for Commissioners

Sec. 51.640.  ASSISTANCE FOR COMMISSIONERS.  Within 30 days after the commissioners qualify and organize, they shall begin to perform their duties, and in the exercise of their duties they may obtain legal advice and information relative to their duties from the district's attorney and, if necessary, may require the presence of the district engineer or one of his assistants at any time and for as long as necessary to properly perform their duties.|Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.641 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.641. Viewing Land and Other Property and Improvements in District

Sec. 51.641.  VIEWING LAND AND OTHER PROPERTY AND IMPROVEMENTS IN DISTRICT.  The commissioners shall view the land in the district which will be affected by the district's reclamation plans and the public roads, railroads, rights-of-way, and other property and improvements located in the district and shall assess the amount of the benefits and damages that will accrue to the land, roads, railroads, rights-of-way or other property or improvements in the district from the construction of the improvements.|Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.642 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.642. Commissioners Report

Sec. 51.642.  COMMISSIONERS REPORT.  (a)  The commissioners shall prepare a report and file it with the secretary of the board.  The report shall be signed by at least a majority of the commissioners.(b)  The report shall include:(1)  the name of the owner of each tract of land which is subject to assessment;(2)  a description of the property;(3)  the amount of the benefits or damages assessed on each tract of land;(4)  the time and place at which a hearing will be held on the report to hear objections;  and(5)  the number of days each commissioner served and the actual expenses incurred during his service as commissioner.(c)  The day set in the report for the hearing may not be later than 20 days after the report is filed.|Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.643 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.643. Notice of Hearing

Sec. 51.643.  NOTICE OF HEARING.  (a)  After the commissioners' report is filed, the secretary of the board shall publish notice of the hearing on the report at least once a week for two consecutive weeks in a newspaper published in each county in which part of the district is located.  The secretary shall mail written notice of the hearing to each person whose property will be affected if his address is known.(b)  The notice shall state:(1)  the time and place of the hearing;(2)  that the commissioners' report has been filed;(3)  that interested persons may examine the report and make objections to it;  and(4)  that the commissioners will meet at the time and place indicated to hear and act on objections to the report.(c)  On the day of the hearing, the secretary shall file in his office the original notice and his affidavit stating the manner of publication, the names of persons to whom notice was mailed, and the names of persons to whom notice was not mailed because the secretary by reasonable diligence could not ascertain their addresses.  Copies of the notice and affidavit also shall be filed with the commissioners of appraisement and the clerk of the commissioners court.|Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.644 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.644. Hearing

Sec. 51.644.  HEARING.  (a)  At or before the hearing on the commissioners' report, an owner of land that is affected by the report or the reclamation plans may file exceptions to all or part of the report.(b)  At the hearing, the commissioners shall hear and make determinations on the objections submitted and may make necessary changes and modifications in the report for objections which are sustained.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.645 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.645. Witnesses at the Hearing

Sec. 51.645.  WITNESSES AT THE HEARING.  At the hearing, interested parties may appear in person or by attorney and are entitled, on demand, to have the chairman of the commissioners of appraisement issue process for witnesses.  The commissioners shall have the same power as a court of record to enforce the attendance of witnesses.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.646 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.646. Costs of Hearing

Sec. 51.646.  COSTS OF HEARING.  The commissioners may adjudge and apportion the costs of the hearing in any manner they consider equitable.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.647 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.647. Commissioners' Decree

Sec. 51.647.  COMMISSIONERS' DECREE.  (a)  After the commissioners have made a final decision, they shall issue a decree confirming their report insofar as it remains unchanged and shall approve and confirm changes in the report.(b)  The final decree and judgment of the commissioners shall be entered in the minutes of the board, and certified copies shall be filed with the county clerk of each county in which part of the district is located and shall be notice to all persons of the contents and purpose of the decree.(c)  The findings of the commissioners which relate to benefits and damages to land and other property in the district are final and conclusive.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 69, eff. Sept. 1, 1989.|
TX Water Code § 51.648 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.648. Effect of Final Judgment and Decree

Sec. 51.648.  EFFECT OF FINAL JUDGMENT AND DECREE.  The final judgment and decree of the commissioners shall form the basis for all taxation in the district.  Taxes shall be apportioned and levied on each tract of land and other real property in the district in proportion to the net benefits to the land or other property stated in the final judgment and decree.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.649 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.649. Fixing Tax as Equal Sum on Each Acre

Sec. 51.649.  FIXING TAX AS EQUAL SUM ON EACH ACRE.  At the election at which the plan of taxation is determined or at any other time before the bonds are issued, the voters of any district operating under the provisions of Article XVI, Section 59, of the Texas Constitution, may vote on the proposition of whether or not benefits for tax purposes shall be fixed as an equal sum on each acre of land that is irrigated or to be irrigated by gravity flow from the canal system of the district.  The benefit per acre shall be voted on as it is applied to land in the district that can be irrigated by gravity flow from the irrigation system and also the benefit to land in the district that cannot be irrigated by gravity flow.|Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.650 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.650. Election

Sec. 51.650.  ELECTION.  (a)  If the board desires to submit the question of whether or not to adopt the method of assessing benefits provided in Section 51.649 of this code, it shall order an election to be held in the district and shall submit the proposition in the manner provided for other district elections.(b)  The ballots for the election shall be printed to provide for voting for or against the proposition:  "Uniform assessment of benefits of $______ per acre on all irrigable land in the district, and the assessment of $______ per acre on all nonirrigable land in the district."(c)  The board shall determine the amounts to fill the spaces in the proposition.  The amount of charge per acre may be found by dividing the number of acres of land into the amount of debt to be incurred by the district in providing for irrigation.(d)  If a majority of the persons voting in the election vote in favor of the proposition, it shall be adopted.|Acts 1971, 62nd Leg., p. 368, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 51.651 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 51 - Water Control and Improvement Districts|Subchapter N. Taxation on the Benefit Basis|Section 51.651. Excluding Nonirrigable Land From District

Sec. 51.651.  EXCLUDING NONIRRIGABLE LAND FROM DISTRICT.  If the owner of land which is classed nonirrigable under the uniform acreage valuation objects to the amount of charges fixed against him by the order calling the election or by the result of the election, he may have his nonirrigable land excluded from the district by filing an application for exclusion as provided by law within 10 days after the election is held.|Acts 1971, 62nd Leg., p. 368, ch. 58, Sec. 1, eff. Aug. 30, 1971.|