reglab/housing_qa huggingface dataset:
TX Spec Dist Code § 3979.0315 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter C. Powers and Duties|Section 3979.0315. Audit Exemption

Sec. 3979.0315.  AUDIT EXEMPTION.  (a)  The district may elect to complete an annual financial report in lieu of an annual audit under Section 375.096(a)(6), Local Government Code, if:(1)  the district had no bonds or other long-term (more than one year) liabilities outstanding during the fiscal period;(2)  the district did not have gross receipts from operations, loans, taxes, assessments, or contributions in excess of $250,000 during the fiscal period; and(3)  the district's cash and temporary investments were not in excess of $250,000 during the fiscal period.(b)  Each annual financial report prepared in accordance with this section must be open to public inspection and accompanied by an affidavit signed by a duly authorized representative of the district attesting to the accuracy and authenticity of the financial report.(c)  The annual financial report and affidavit shall be substantially similar in form to the annual financial report and affidavit forms prescribed by the executive director of the commission under Section 49.198, Water Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0316 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter C. Powers and Duties|Section 3979.0316. No Eminent Domain Power

Sec. 3979.0316.  NO EMINENT DOMAIN POWER.  The district may not exercise the power of eminent domain.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0401 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter D. Assessments|Section 3979.0401. Petition Required for Financing Services and Improvements With Assessments

Sec. 3979.0401.  PETITION REQUIRED FOR FINANCING SERVICES AND IMPROVEMENTS WITH ASSESSMENTS.  (a)  The board may not finance a service or improvement project with assessments under this chapter unless a written petition requesting that service or improvement has been filed with the board.(b)  A petition filed under Subsection (a) must be signed by the owners of a majority of the assessed value of real property in the district subject to assessment according to the most recent certified tax appraisal roll for the county.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0402 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter D. Assessments|Section 3979.0402. Method of Notice for Hearing

Sec. 3979.0402.  METHOD OF NOTICE FOR HEARING.  The district may mail the notice required by Section 375.115(c), Local Government Code, by certified or first class United States mail.  The board shall determine the method of notice.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0403 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter D. Assessments|Section 3979.0403. Assessments; Liens for Assessments

Sec. 3979.0403.  ASSESSMENTS; LIENS FOR ASSESSMENTS.  (a)  The board by resolution may impose and collect an assessment for any purpose authorized by this chapter in all or any part of the district.(b)  An assessment, a reassessment, or an assessment resulting from an addition to or correction of the assessment roll by the district, penalties and interest on an assessment or reassessment, an expense of collection, and reasonable attorney's fees incurred by the district:(1)  are a first and prior lien against the property assessed;(2)  are superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and(3)  are the personal liability of and a charge against the owners of the property even if the owners are not named in the assessment proceedings.(c)  The lien is effective from the date of the board's resolution imposing the assessment until the date the assessment is paid.  The board may enforce the lien in the same manner that the board may enforce an ad valorem tax lien against real property.(d)  The board may make a correction to or deletion from the assessment roll that does not increase the amount of assessment of any parcel of land without providing notice and holding a hearing in the manner required for additional assessments.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0501 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0501. Tax Election Required

Sec. 3979.0501.  TAX ELECTION REQUIRED.  The district must hold an election in the manner provided by Chapter 49, Water Code, or, if applicable, Chapter 375, Local Government Code, to obtain voter approval before the district may impose an ad valorem tax.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0502 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0502. Operation and Maintenance Tax

Sec. 3979.0502.  OPERATION AND MAINTENANCE TAX.  (a)  If authorized by a majority of the district voters voting at an election under Section 3979.0501, the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by Section 49.107, Water Code, for any district purpose, including to:(1)  maintain and operate the district;(2)  construct or acquire improvements; or(3)  provide a service.(b)  The board shall determine the operation and maintenance tax rate.  The rate may not exceed the rate approved at the election.(c)  Section 49.107(h), Water Code, does not apply to the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0503 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0503. Authority to Borrow Money and to Issue Bonds and Other Obligations

Sec. 3979.0503.  AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS AND OTHER OBLIGATIONS.  (a)  The district may borrow money on terms determined by the board.(b)  The district, by competitive bid or negotiated sale, may issue bonds, notes, or other obligations payable wholly or partly from ad valorem taxes, assessments, impact fees, revenue, contract payments, grants, or other district money, or any combination of those sources of money, to pay for any authorized district purpose.(c)  The limitation on the outstanding principal amount of bonds, notes, or other obligations provided by Section 49.4645, Water Code, does not apply to the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0504 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0504. Bonds Secured by Revenue or Contract Payments

Sec. 3979.0504.  BONDS SECURED BY REVENUE OR CONTRACT PAYMENTS.  The district may issue, without an election, bonds secured by:(1)  revenue other than ad valorem taxes, including contract revenues; or(2)  contract payments, provided that the requirements of Section 49.108, Water Code, have been met.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0505 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0505. Bonds Secured by Ad Valorem Taxes; Elections

Sec. 3979.0505.  BONDS SECURED BY AD VALOREM TAXES; ELECTIONS.  (a)  If authorized at an election under Section 3979.0501, the district may issue bonds payable from ad valorem taxes.(b)  Section 375.243, Local Government Code, does not apply to the district.(c)  At the time the district issues bonds payable wholly or partly from ad valorem taxes, the board shall provide for the annual imposition of a continuing direct annual ad valorem tax, without limit as to rate or amount, for each year that all or part of the bonds are outstanding as required and in the manner provided by Sections 54.601 and 54.602, Water Code.(d)  All or any part of any facilities or improvements that may be acquired by a district by the issuance of its bonds may be submitted as a single proposition or as several propositions to be voted on at the election.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0506 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter E. Taxes and Bonds|Section 3979.0506. Consent of Municipality Required

Sec. 3979.0506.  CONSENT OF MUNICIPALITY REQUIRED.  (a)  The board may not issue bonds until each municipality in whose corporate limits or extraterritorial jurisdiction the district is located has consented by ordinance or resolution to the creation of the district and to the inclusion of land in the district.(b)  This section applies only to the district's first issuance of bonds payable from ad valorem taxes.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0601 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0601. Applicability of Certain Tax Code Provisions

Sec. 3979.0601.  APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.  (a)  Chapter 321, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 321, Tax Code, is inconsistent with this chapter.(b)  A reference in Chapter 321, Tax Code, to a municipality or the governing body of a municipality is a reference to the district or the board, respectively.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0602 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0602. Election; Adoption of Tax

Sec. 3979.0602.  ELECTION; ADOPTION OF TAX.  (a)  The district may adopt a sales and use tax if authorized by a majority of the voters of the district voting at an election held for that purpose.(b)  The board by order may call an election to authorize the adoption of the sales and use tax.  The election may be held on any uniform election date and in conjunction with any other district election.(c)  The ballot shall be printed to provide for voting for or against the proposition: "Authorization of a sales and use tax in the Montgomery County Management District No. 1 at a rate not to exceed ____ percent" (insert rate of one or more increments of one-eighth of one percent).|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0603 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0603. Sales and Use Tax Rate

Sec. 3979.0603.  SALES AND USE TAX RATE.  (a)  On or after the date the results are declared of an election held under Section 3979.0602, at which the voters approved imposition of the tax authorized by this subchapter, the board shall determine and adopt by resolution or order the initial rate of the tax, which must be in one or more increments of one-eighth of one percent.(b)  After the election held under Section 3979.0602, the board may increase or decrease the rate of the tax by one or more increments of one-eighth of one percent.(c)  The initial rate of the tax or any rate resulting from subsequent increases or decreases may not exceed the lesser of:(1)  the maximum rate authorized by the district voters at the election held under Section 3979.0602; or(2)  a rate that, when added to the rates of all sales and use taxes imposed by other political subdivisions with territory in the district, would result in the maximum combined rate prescribed by Section 321.101(f), Tax Code, at any location in the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0604 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0604. Tax After Municipal Annexation

Sec. 3979.0604.  TAX AFTER MUNICIPAL ANNEXATION.  (a)  This section applies to the district after a municipality annexes part of the territory in the district and imposes the municipality's sales and use tax in the annexed territory.(b)  If at the time of annexation the district has outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, Section 321.102(g), Tax Code, applies to the district.(c)  If at the time of annexation the district does not have outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, the district may:(1)  exclude the annexed territory from the district, if the district has no outstanding debt or other obligations payable from any source; or(2)  reduce the sales and use tax in the annexed territory by resolution or order of the board to a rate that, when added to the sales and use tax rate imposed by the municipality in the annexed territory, is equal to the sales and use tax rate imposed by the district in the district territory that was not annexed by the municipality.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0605 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0605. Notification of Rate Change

Sec. 3979.0605.  NOTIFICATION OF RATE CHANGE.  The board shall notify the comptroller of any changes made to the tax rate under this subchapter in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0606 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0606. Use of Revenue

Sec. 3979.0606.  USE OF REVENUE.  Revenue from the sales and use tax imposed under this subchapter is for the use and benefit of the district and may be used for any district purpose.  The district may pledge all or part of the revenue to the payment of bonds, notes, or other obligations, and that pledge of revenue may be in combination with other revenue, including tax revenue, available to the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0607 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter F. Sales and Use Tax|Section 3979.0607. Abolition of Tax

Sec. 3979.0607.  ABOLITION OF TAX.  (a)  Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.(b)  The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.(c)  If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.(d)  If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3979.0602 before the district may subsequently impose the tax.(e)  This section does not apply to a decrease in the sales and use tax authorized under Section 3979.0604(c)(2).|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0701 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0701. Definition

Sec. 3979.0701.  DEFINITION.  In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0702 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0702. Applicability of Certain Tax Code Provisions

Sec. 3979.0702.  APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.  (a)  For purposes of this subchapter:(1)  a reference in Subchapter A, Chapter 352, Tax Code, to a county is a reference to the district; and(2)  a reference in Subchapter A, Chapter 352, Tax Code, to the commissioners court is a reference to the board.(b)  Except as inconsistent with this subchapter, Subchapter A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax, subject to the limitations prescribed by Sections 352.002(b) and (c), Tax Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0703 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0703. Tax Authorized; Use of Revenue

Sec. 3979.0703.  TAX AUTHORIZED; USE OF REVENUE.  The district may impose a hotel occupancy tax for any purpose described by Section 351.101 or 352.101, Tax Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0704 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0704. Tax Rate

Sec. 3979.0704.  TAX RATE.  (a)  The amount of the hotel occupancy tax may not exceed the lesser of:(1)  the maximum rate prescribed by Section 352.003(a), Tax Code; or(2)  a rate that, when added to the rates of all hotel occupancy taxes imposed by other political subdivisions with territory in the district and by this state, does not exceed the sum of the rate prescribed by Section 351.0025(b), Tax Code, plus two percent.(b)  The district tax is in addition to a tax imposed by a municipality under Chapter 351, Tax Code, or by the county under Chapter 352, Tax Code.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0705 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0705. Information

Sec. 3979.0705.  INFORMATION.  The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0706 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0706. Use of Revenue

Sec. 3979.0706.  USE OF REVENUE.  The district may use revenue from the hotel occupancy tax for any district purpose that is an authorized use of hotel occupancy tax revenue under Chapter 351 or 352, Tax Code.  The district may pledge all or part of the revenue to the payment of bonds, notes, or other obligations and that pledge of revenue may be in combination with other revenue available to the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|
TX Spec Dist Code § 3979.0707 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3979 - Montgomery County Management District No. 1|Subchapter G. Hotel Occupancy Tax|Section 3979.0707. Abolition of Tax

Sec. 3979.0707.  ABOLITION OF TAX.  (a)  Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter.(b)  The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.|Added by Acts 2019, 86th Leg., R.S., Ch. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.|