reglab/housing_qa huggingface dataset:
TX Spec Dist Code § 3973.0404 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter D. General Financial Provisions; Assessments|Section 3973.0404. Assessments; Liens for Assessments

Sec. 3973.0404.  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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0405 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter D. General Financial Provisions; Assessments|Section 3973.0405. Residential Property Not Exempt

Sec. 3973.0405.  RESIDENTIAL PROPERTY NOT EXEMPT.  Section 375.161, Local Government Code, does not apply to a tax authorized or approved by the voters of the district or a required payment for a service provided by the district, including water and sewer services.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0406 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter D. General Financial Provisions; Assessments|Section 3973.0406. Tax and Assessment Abatements

Sec. 3973.0406.  TAX AND ASSESSMENT ABATEMENTS.  The district may designate reinvestment zones and may grant abatements of district taxes or assessments on property in the zones.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0501 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0501. Elections Regarding Taxes and Bonds

Sec. 3973.0501.  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 sales and use taxes; or(2)  contract payments described by Section 3973.0503.(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 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 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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0502 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0502. Operation and Maintenance Tax

Sec. 3973.0502.  OPERATION AND MAINTENANCE TAX.  (a)  If authorized by a majority of the district voters voting at an election held in accordance with Section 3973.0501, the district may impose an operation and maintenance tax on taxable property in the district in accordance with 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 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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0503 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0503. Contract Taxes

Sec. 3973.0503.  CONTRACT TAXES.  (a)  In accordance with Section 49.108, Water Code, the district may impose a tax other than an operation and maintenance tax and use the revenue derived from the tax to make payments under a contract after the provisions of the contract have been approved by a majority of the district voters voting at an election held for that purpose.(b)  A contract approved by the district voters may contain a provision stating that the contract may be modified or amended by the board without further voter approval.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0504 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0504. Authority to Borrow Money and to Issue Bonds and Other Obligations

Sec. 3973.0504.  AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS AND OTHER OBLIGATIONS.  (a)  The district may borrow money on terms determined by the board.  Section 375.205, Local Government Code, does not apply to a loan, line of credit, or other borrowing from a bank or financial institution secured by revenue other than ad valorem taxes.(b)  The district 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.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0505 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0505. Taxes for Bonds

Sec. 3973.0505.  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 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.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0506 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter E. Taxes and Bonds|Section 3973.0506. Bonds for Road Projects

Sec. 3973.0506.  BONDS FOR ROAD PROJECTS.  At the time of issuance, the total principal amount of bonds or other obligations issued or incurred to finance road projects and payable from ad valorem taxes may not exceed one-fourth of the assessed value of the real property in the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0601 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0601. Applicability of Certain Tax Code Provisions

Sec. 3973.0601.  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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0602 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0602. Election; Adoption of Tax

Sec. 3973.0602.  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 Tarkington Management District No. 1 of Liberty County 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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0603 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0603. Sales and Use Tax Rate

Sec. 3973.0603.  SALES AND USE TAX RATE.  (a)  On or after the date the results are declared of an election held under Section 3973.0602, 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 3973.0602, 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 3973.0602; 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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0604 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0604. Tax After Municipal Annexation

Sec. 3973.0604.  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 exclude the annexed territory from the district, if the district has no outstanding debt or other obligations payable from any source.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0605 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0605. Notification of Rate Change

Sec. 3973.0605.  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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0606 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0606. Use of Revenue

Sec. 3973.0606.  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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0607 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter F. Sales and Use Tax|Section 3973.0607. Abolition of Tax

Sec. 3973.0607.  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 3973.0602 before the district may subsequently impose the tax.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0701 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0701. Authority to Establish Defined Areas or Designated Property

Sec. 3973.0701.  AUTHORITY TO ESTABLISH DEFINED AREAS OR DESIGNATED PROPERTY.  The district may define areas or designate certain property of the district to pay for improvements, facilities, or services that primarily benefit that area or property and do not generally and directly benefit the district as a whole.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0702 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0702. Procedure for Election

Sec. 3973.0702.  PROCEDURE FOR ELECTION.  (a)  Before the district may impose an ad valorem tax or issue bonds payable from ad valorem taxes of the defined area or designated property, the board shall hold an election in the defined area or in the designated property only.(b)  The board may submit the issues to the voters on the same ballot to be used in another election.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0703 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0703. Declaring Result and Issuing Order

Sec. 3973.0703.  DECLARING RESULT AND ISSUING ORDER.  (a)  If a majority of the voters voting at the election approve the proposition or propositions, the board shall declare the results and, by order, shall establish the defined area and describe it by metes and bounds or designate the specific property.(b)  A court may not review the board's order except on the ground of fraud, palpable error, or arbitrary and confiscatory abuse of discretion.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0704 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0704. Taxes for Services, Improvements, and Facilities in Defined Areas or Designated Property

Sec. 3973.0704.  TAXES FOR SERVICES, IMPROVEMENTS, AND FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY.  On voter approval and adoption of the order described by Section 3973.0703, the district may apply separately, differently, equitably, and specifically its taxing power and lien authority to the defined area or designated property to provide money to construct, administer, maintain, and operate services, improvements, and facilities that primarily benefit the defined area or designated property.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0705 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0705. Issuance of Bonds for Defined Area or Designated Property

Sec. 3973.0705.  ISSUANCE OF BONDS FOR DEFINED AREA OR DESIGNATED PROPERTY.  After the order under Section 3973.0703 is adopted, the district may issue bonds to provide for any land, improvements, facilities, plants, equipment, and appliances for the defined area or designated property.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3973.0706 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3973 - Tarkington Management District No. 1 of Liberty County|Subchapter G. Defined Areas|Section 3973.0706. Addition or Exclusion of Land in Defined Area

Sec. 3973.0706.  ADDITION OR EXCLUSION OF LAND IN DEFINED AREA.  The district may add or exclude land from the defined areas in the same manner the district may add or exclude land from the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3974.0101 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3974 - Wright Farm Municipal Management District of Johnson County|Subchapter A. General Provisions|Section 3974.0101. Definitions

Sec. 3974.0101.  DEFINITIONS.  In this chapter:(1)  "Board" means the district's board of directors.(2)  "City" means the City of Cleburne, Texas.(3)  "Commission" means the Texas Commission on Environmental Quality.(4)  "Director" means a board member.(5)  "District" means the Wright Farm Municipal Management District of Johnson County.|Added by Acts 2019, 86th Leg., R.S., Ch. 1013 (H.B. 4744), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3974.0102 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3974 - Wright Farm Municipal Management District of Johnson County|Subchapter A. General Provisions|Section 3974.0102. Creation and Nature of District

Sec. 3974.0102.  CREATION AND NATURE OF DISTRICT.  The district is a special district created under Sections 52 and 52-a, Article III, and Section 59, Article XVI, Texas Constitution.|Added by Acts 2019, 86th Leg., R.S., Ch. 1013 (H.B. 4744), Sec. 1, eff. September 1, 2019.|
TX Spec Dist Code § 3974.0103 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3974 - Wright Farm Municipal Management District of Johnson County|Subchapter A. General Provisions|Section 3974.0103. Purpose; Legislative Findings

Sec. 3974.0103.  PURPOSE; LEGISLATIVE FINDINGS.  (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.  By creating the district and in authorizing the city and other political subdivisions to contract with the district, the legislature has established a program to accomplish the public purposes set out in Section 52-a, Article III, Texas Constitution.(b)  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.(c)  This chapter and the creation of the district may not be interpreted to relieve the city from providing the level of services provided to the area in the district as of the effective date of the Act enacting this chapter.  The district is created to supplement and not to supplant the city services provided in the district.|Added by Acts 2019, 86th Leg., R.S., Ch. 1013 (H.B. 4744), Sec. 1, eff. September 1, 2019.|