reglab/housing_qa huggingface dataset:
TX Spec Dist Code § 3944.161 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter D. General Financial Provisions; Assessments|Section 3944.161. Authority to Borrow Money and to Issue Bonds and Other Obligations

Sec. 3944.161.  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 may by competitive bid or negotiated sale issue bonds, notes, or other obligations payable wholly or partly from taxes, including ad valorem taxes, or assessments, 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)  In addition to any other terms authorized by the board by bond order or resolution, the proceeds of the district's bonds may be used for a reserve fund, credit enhancement, or capitalized interest for the bonds.(d)  The limitation on the outstanding principal amount of bonds, notes, and other obligations provided by Section 49.4645, Water Code, does not apply to the district.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.162 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter D. General Financial Provisions; Assessments|Section 3944.162. Taxes for Bonds

Sec. 3944.162.  TAXES FOR BONDS.  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 ad valorem tax, without limit as to rate or amount, while all or part of the bonds are outstanding as required and in the manner provided by Sections 54.601 and 54.602, Water Code.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.163 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter D. General Financial Provisions; Assessments|Section 3944.163. Elections Regarding Taxes and Bonds

Sec. 3944.163.  ELECTIONS REGARDING TAXES AND BONDS.  (a)  The district may issue, without an election, bonds, notes, and other obligations secured by:(1)  revenue other than ad valorem taxes; or(2)  contract payments described by Section 3944.160.(b)  The district must hold an election in the manner provided by Subchapter L, Chapter 375, Local Government Code, to obtain voter approval before the district may impose an ad valorem tax or sales and use tax or issue bonds payable from ad valorem taxes.(c)  Section 375.243, Local Government Code, does not apply to the district.(d)  All or any part of any facilities or improvements that may be acquired by a district through the issuance of district bonds may be included in one single proposition to be voted on at the election or the bonds may be submitted in several propositions.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.164 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter D. General Financial Provisions; Assessments|Section 3944.164. Municipality Not Required to Pay District Obligations

Sec. 3944.164.  MUNICIPALITY NOT REQUIRED TO PAY DISTRICT OBLIGATIONS.  Except as provided by Section 375.263, Local Government Code, a municipality is not required to pay a bond, note, or other obligation of the district.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.165 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter D. General Financial Provisions; Assessments|Section 3944.165. Audit Exemption

Sec. 3944.165.  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 Texas Commission on Environmental Quality under Section 49.198, Water Code.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.201 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.201. Applicability of Certain Tax Code Provisions

Sec. 3944.201.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.202 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.202. Election; Adoption of Tax

Sec. 3944.202.  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 Brazoria 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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.203 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.203. Sales and Use Tax Rate

Sec. 3944.203.  SALES AND USE TAX RATE.  (a)  On or after the date the results are declared of an election held under Section 3944.202, 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 3944.202, 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 3944.202; 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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.204 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.204. Tax After Municipal Annexation

Sec. 3944.204.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.205 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.205. Notification of Rate Change

Sec. 3944.205.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.206 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.206. Use of Revenue

Sec. 3944.206.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.207 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter E. Sales and Use Tax|Section 3944.207. Abolition of Tax

Sec. 3944.207.  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 3944.202 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 3944.204(c)(2).|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.251 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.251. Definition

Sec. 3944.251.  DEFINITION.  In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.252 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.252. Applicability of Certain Tax Code Provisions

Sec. 3944.252.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.253 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.253. Tax Authorized; Use of Revenue

Sec. 3944.253.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.254 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.254. Tax Rate

Sec. 3944.254.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.255 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.255. Information

Sec. 3944.255.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.256 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.256. Use of Revenue

Sec. 3944.256.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.257 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter F. Hotel Occupancy Tax|Section 3944.257. Abolition of Tax

Sec. 3944.257.  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 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3944.301 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3944 - Brazoria County Management District No. 1|Subchapter G. Dissolution by Board|Section 3944.301. Dissolution of District With Outstanding Debt

Sec. 3944.301.  DISSOLUTION OF DISTRICT WITH OUTSTANDING DEBT.  (a)  The board may dissolve the district regardless of whether the district has debt.  Section 375.264, Local Government Code, does not apply to the district.(b)  If the district has debt when it is dissolved, the district shall remain in existence solely for the purpose of discharging its debts.  The dissolution is effective when all debts have been discharged.|Added by Acts 2017, 85th Leg., R.S., Ch. 77 (H.B. 2332), Sec. 1, eff. May 23, 2017.|
TX Spec Dist Code § 3945.0101 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3945 - Brazoria County Management District No. 2|Subchapter A. General Provisions|Section 3945.0101. Definitions

Sec. 3945.0101.  DEFINITIONS.  In this chapter:(1)  "Board" means the district's board of directors.(2)  "County" means Brazoria County.(3)  "Director" means a board member.(4)  "District" means the Brazoria County Management District No. 2.|Added by Acts 2021, 87th Leg., R.S., Ch. 752 (H.B. 4612), Sec. 1, eff. September 1, 2021.|
TX Spec Dist Code § 3945.0102 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3945 - Brazoria County Management District No. 2|Subchapter A. General Provisions|Section 3945.0102. Creation and Nature of District; Immunity

Sec. 3945.0102.  CREATION AND NATURE OF DISTRICT; IMMUNITY.  (a)  The Brazoria County Management District No. 2 is a special district created under Section 59, Article XVI, Texas Constitution.(b)  The district is a governmental unit, as provided by Section 375.004, Local Government Code.(c)  This chapter does not waive any governmental or sovereign immunity from suit, liability, or judgment that would otherwise apply to the district.|Added by Acts 2021, 87th Leg., R.S., Ch. 752 (H.B. 4612), Sec. 1, eff. September 1, 2021.|
TX Spec Dist Code § 3945.0103 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3945 - Brazoria County Management District No. 2|Subchapter A. General Provisions|Section 3945.0103. Purpose; Declaration of Intent

Sec. 3945.0103.  PURPOSE; DECLARATION OF INTENT.  (a)  The creation of the district is essential to accomplish the purposes of Sections 52 and 52-a, Article III, and Section 59, Article XVI, Texas Constitution, and other public purposes stated in this chapter.(b)  By creating the district, the legislature has established a program to accomplish the public purposes set out in Sections 52 and 52-a, Article III, Texas Constitution.(c)  The creation of the district is necessary to promote, develop, encourage, and maintain employment, commerce, transportation, housing, tourism, recreation, the arts, entertainment, economic development, safety, and the public welfare in the district.(d)  This chapter and the creation of the district may not be interpreted to relieve the county or a municipality from providing the level of services provided as of the effective date of the Act enacting this chapter to the area in the district.  The district is created to supplement and not to supplant county or municipal services provided in the district.|Added by Acts 2021, 87th Leg., R.S., Ch. 752 (H.B. 4612), Sec. 1, eff. September 1, 2021.|
TX Spec Dist Code § 3945.0104 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3945 - Brazoria County Management District No. 2|Subchapter A. General Provisions|Section 3945.0104. Findings of Benefit and Public Purpose

Sec. 3945.0104.  FINDINGS OF BENEFIT AND PUBLIC PURPOSE.  (a)  All land and other property included in the district will benefit from the improvements and services to be provided by the district under powers conferred by Sections 52 and 52-a, Article III, and Section 59, Article XVI, Texas Constitution, and other powers granted under this chapter.(b)  The district is created to serve a public use and benefit.(c)  The creation of the district is in the public interest and is essential to further the public purposes of:(1)  developing and diversifying the economy of the state;(2)  eliminating unemployment and underemployment; and(3)  developing or expanding transportation and commerce.(d)  The district will:(1)  promote the health, safety, and general welfare of residents, employers, potential employees, employees, visitors, and consumers in the district, and of the public;(2)  provide needed funding for the district to preserve, maintain, and enhance the economic health and vitality of the district territory as a community and business center;(3)  promote the health, safety, welfare, and enjoyment of the public by providing pedestrian ways, transit facilities, parking facilities, and public art objects, and by landscaping and developing certain areas in the district, which are necessary for the restoration, preservation, and enhancement of scenic beauty; and(4)  provide for water, wastewater, drainage, road, and recreational facilities for the district.(e)  Pedestrian ways along or across a street, whether at grade or above or below the surface, and street lighting, street landscaping, parking, and street art objects are parts of and necessary components of a street and are considered to be a street or road improvement.(f)  The district will not act as the agent or instrumentality of any private interest even though the district will benefit many private interests as well as the public.|Added by Acts 2021, 87th Leg., R.S., Ch. 752 (H.B. 4612), Sec. 1, eff. September 1, 2021.|