reglab/housing_qa huggingface dataset:
TX Water Code § 58.517 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.517. Defining Area and Designating Property to Be Benefited by Improvements; Adopting Tax Plan

Sec. 58.517.  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 58.440-58.441 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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.518 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.518. Notice and Hearing

Sec. 58.518.  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 58.514-58.515 of this code.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.519 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.519. Board's Order

Sec. 58.519.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.520 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.520. Procedure for Election

Sec. 58.520.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.521 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.521. Election Not Required in Separate Election Precinct

Sec. 58.521.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.522 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.522. Ballots

Sec. 58.522.  BALLOTS.  The ballots 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, and levy of a tax to retire the bonds."|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.523 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.523. Declaring Result and Issuing Order

Sec. 58.523.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.524 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.524. Pledge of Faith and Credit

Sec. 58.524.  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 58.528 of this code.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.525 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.525. Election in Separate Election Precinct

Sec. 58.525.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.526 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.526. Issuance of Bonds and Levy of Tax for Defined Area or Designated Property

Sec. 58.526.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.527 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.527. Contract to Provide Improvements, Facilities, and Services to Designated Property or Area

Sec. 58.527.  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 a tax lien in an 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 58.517 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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.528 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.528. Authority of District

Sec. 58.528.  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 services 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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.529 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter K. Tax Plan|Section 58.529. Administrative Authority of Board

Sec. 58.529.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.561 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter L. Taxation on the Ad Valorem Basis|Section 58.561. Assessment of District Property

Sec. 58.561.  ASSESSMENT OF DISTRICT PROPERTY.  The assessor and collector shall assess all taxable property in the district.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.562 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter L. Taxation on the Ad Valorem Basis|Section 58.562. Law Governing Property Subject to Taxation

Sec. 58.562.  LAW GOVERNING PROPERTY SUBJECT TO TAXATION.  The property subject to taxation in the district shall be determined by and governed by the Property Tax Code.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.|
TX Water Code § 58.585 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter L. Taxation on the Ad Valorem Basis|Section 58.585. Finance Ledger

Sec. 58.585.  FINANCE LEDGER.  (a)  The board shall provide a finance ledger in which the assessor and collector shall be charged with the total assessment of property shown on the tax rolls.(b)  Credit shall be entered in the finance ledger of all collections paid to the depository.(c)  The finance ledger and the books and accounts of the assessor and collector shall be audited by the board semiannually on January 1 and July 1 of each year and at any other times ordered by the board.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 73, eff. Sept. 1, 1989.|
TX Water Code § 58.631 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.631. Method of Taxation for District Under Contract With the United States

Sec. 58.631.  METHOD OF TAXATION FOR DISTRICT UNDER CONTRACT WITH THE 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 58.632-58.634 of this code.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.632 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.632. Assessment Record

Sec. 58.632.  ASSESSMENT RECORD.  When necessary, the board shall apportion and assess the benefits conferred on property subject to taxation 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 subject to taxation may be more than the benefit which accrues to the property from the organization, operation, and maintenance of the district and its improvements.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.633 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.633. Notice of Taxes

Sec. 58.633.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.634 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.634. Decision After Hearing

Sec. 58.634.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.635 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.635. Method of Taxation for District Not Under Contract With the United States

Sec. 58.635.  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 58.636-58.648 of this code.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.636 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.636. Commissioners of Appraisement

Sec. 58.636.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.637 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.637. Compensation of Commissioners

Sec. 58.637.  COMPENSATION OF COMMISSIONERS.  On approval by the board, each commissioner is entitled to receive $25 a day for each day he actually serves, plus all necessary expenses.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.638 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.638. Notice of Appointment and Meeting

Sec. 58.638.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.639 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.639. First Meeting of Commissioners

Sec. 58.639.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.640 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.640. Assistance for Commissioners

Sec. 58.640.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.641 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.641. Viewing Land and Other Property and Improvements in District

Sec. 58.641.  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 shall assess the amount of the benefits and damages that will accrue to the irrigable land in the district from the construction of the improvement.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.642 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.642. Commissioners Report

Sec. 58.642.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.643 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.643. Notice of Hearing

Sec. 58.643.  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 shall also be filed with the commissioners of appraisement and the clerk of the commissioners court.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.644 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.644. Hearing

Sec. 58.644.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|
TX Water Code § 58.645 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 58 - Irrigation Districts|Subchapter M. Taxation on the Benefit Basis|Section 58.645. Witnesses at the Hearing

Sec. 58.645.  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.|Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.|