reglab/housing_qa huggingface dataset:
TX Spec Dist Code § 3846.154 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.154. Imposition, Computation, Administration, and Governance of Taxes

Sec. 3846.154.  IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAXES.  (a)  Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406, and 323.505, Tax Code, do not apply.  Subtitles A and B, Title 2, and Chapter 151, Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.(b)  Chapter 323, Tax Code, does not apply to the use and allocation of revenue under this chapter.(c)  In applying Chapter 323, Tax Code:(1)  a reference in that chapter to "the county" means the district; and(2)  a reference in that chapter to the "commissioners court" means the board.(d)  The district is entitled to examine and receive information related to the imposition and collection of sales and use taxes to the same extent as if the district were a municipality under Subchapter D, Chapter 321, Tax Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.155 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.155. Tax Rates

Sec. 3846.155.  TAX RATES.  (a)  The district may impose the sales and use tax in increments of one-eighth of one percent, with a minimum tax of one-half percent and a maximum tax of two percent.(b)  The district may not impose a sales and use tax of greater than one percent unless the voters of the district have approved the imposition of a rate of one percent or less in addition to the existing one percent rate at an election called for that purpose and conducted generally in the manner provided by Section 3846.152.(c)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 717, Sec. 2, eff. June 17, 2011.(d)  If as a result of the imposition or increase in a sales and use tax by the district as provided under this section or Section 3846.152, the overlapping local sales and use taxes in a municipality or political subdivision located in the boundaries of the district will exceed two percent, the municipality's or political subdivision's sales and use tax is automatically reduced in that municipality or political subdivision to a rate that, when added to the district's rate, does not exceed two percent.(e)  If the tax rate of a municipality or political subdivision is reduced in accordance with Subsection (d), the comptroller shall withhold from the district's monthly sales and use tax allocation an amount equal to the amount that would have been collected by the municipality or political subdivision had the district not imposed or increased its sales and use tax less amounts that the municipality or political subdivision collects following the district's imposition of or increase in its sales and use tax.  The comptroller shall withhold and pay the amount withheld to the municipality or political subdivision under policies or procedures that the comptroller considers reasonable.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1247 (S.B. 2453), Sec. 3, eff. September 1, 2009.Acts 2011, 82nd Leg., R.S., Ch. 717 (H.B. 737), Sec. 2, eff. June 17, 2011.|
TX Spec Dist Code § 3846.156 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.156. Abolition of Local Sales and Use Tax

Sec. 3846.156.  ABOLITION OF LOCAL SALES AND USE TAX.  (a)  Except as provided by Subsection (b), the board by order may abolish the local sales and use tax rate without an election.(b)  The board may not abolish the local sales and use tax while any district debt or contractual obligation remains outstanding if any sales and use tax revenue is pledged to secure payment of the outstanding debt or obligation.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.031, eff. September 1, 2009.|
TX Spec Dist Code § 3846.157 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.157. Use of Tax

Sec. 3846.157.  USE OF TAX.  The district may use the proceeds from a tax collected under this chapter only for the purposes for which the district was created.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.158 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.158. Effective Date of Sales and Use Tax or Tax Change

Sec. 3846.158.  EFFECTIVE DATE OF SALES AND USE TAX OR TAX CHANGE.  The adoption of a sales and use tax rate or a change in the sales and use tax rate takes effect after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.032, eff. September 1, 2009.|
TX Spec Dist Code § 3846.1585 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.1585. General Authority to Impose Taxes

Sec. 3846.1585.  GENERAL AUTHORITY TO IMPOSE TAXES.  The district may impose for any district purpose any tax authorized by this chapter.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.033, eff. September 1, 2009.|
TX Spec Dist Code § 3846.159 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.159. Ad Valorem Tax Prohibited; Exception

Sec. 3846.159.  AD VALOREM TAX PROHIBITED; EXCEPTION.  Except as provided by Subchapter F, the district may not impose an ad valorem tax on property in the district.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.034, eff. September 1, 2009.|
TX Spec Dist Code § 3846.160 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.160. Fees; Charges

Sec. 3846.160.  FEES; CHARGES.  The district may:(1)  establish and collect only at the district's facilities user fees, concession fees, admission fees, rental fees, or other similar fees or charges; and(2)  apply the proceeds from those fees or charges for the enjoyment, sale, rental, or other use of the district's facilities or other property, services, or improvement projects.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.161 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.161. Certain Residential Property Exempt

Sec. 3846.161.  CERTAIN RESIDENTIAL PROPERTY EXEMPT.  The district may not impose an impact fee or assessment on a single-family residential property or a residential duplex, triplex, fourplex, or condominium.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.162 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.162. Borrowing Money

Sec. 3846.162.  BORROWING MONEY.  The district may borrow money for the corporate purposes of the district and may issue bonds as authorized by Section 3846.164 for any district purpose, including for the purpose of an economic development program under Section 3846.106.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1247 (S.B. 2453), Sec. 4, eff. September 1, 2009.|
TX Spec Dist Code § 3846.163 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.163. Payment of Expenses

Sec. 3846.163.  PAYMENT OF EXPENSES.  The district may  provide or secure the payment or repayment of:(1)  an expense of the establishment, administration, or operation of the district;(2)  a district cost relating to an improvement project;(3)  a district contractual obligation or indebtedness, because of a lease, installment purchase contract, or other agreement; or(4)  a tax, user fee, concession fee, rental fee, or other revenue or resources of the district.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.164 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter D. Sales and Use Tax; General Financial Provisions|Section 3846.164. Bonds

Sec. 3846.164.  BONDS.  (a)  The board may issue bonds as provided by Subchapter J, Chapter 375, Local Government Code.(b)  In addition to the sources described in Subchapter J, Chapter 375, Local Government Code, bonds issued by the district may be secured and made payable, wholly or partly, by a pledge of all or part of the net proceeds the district receives from:(1)  a specified portion of not more than 75 percent of the maximum sales and use tax amount authorized under Section 3846.152;(2)  a specified portion of not more than 90 percent of the maximum sales and use tax imposed by a development zone;(3)  an ad valorem tax imposed by a development zone;(4)  a hotel occupancy tax;(5)  an event admissions tax;(6)  an event parking tax; and(7)  any other district revenue.(c)  Sections 375.207 and 375.208, Local Government Code, do not apply to bonds issued under this section.(d)  To the extent consistent with the documents authorizing the issuance of the district's bonds, the proceeds of bonds remaining after the payment of the cost of issuing the bonds and all costs associated with the projects for which the bonds were sold may be spent by the district for any lawful purpose or for any project the district is authorized to undertake.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.035, eff. September 1, 2009.|
TX Spec Dist Code § 3846.201 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter E. Dissolution|Section 3846.201. Dissolution by Board Order

Sec. 3846.201.  DISSOLUTION BY BOARD ORDER.  The board by order may dissolve the district at any time unless the district has outstanding indebtedness or contractual obligations.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.202 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter E. Dissolution|Section 3846.202. Administration of District Property Following Dissolution

Sec. 3846.202.  ADMINISTRATION OF DISTRICT PROPERTY FOLLOWING DISSOLUTION.  (a)  After the date the board orders the dissolution of the district, the board shall transfer ownership of all property and assets of the district to Montgomery County, except as provided by Subsection (b).(b)  If, on the date on which the board orders the dissolution of the district, more than 50 percent of the territory in the district is in the corporate limits of a municipality, the board shall transfer ownership of the district's property and assets to the municipality.|Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.|
TX Spec Dist Code § 3846.251 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.251. Definitions

Sec. 3846.251.  DEFINITIONS.  In this subchapter:(1)  "Governing body" means the board of directors of a development zone.(2)  "Project" means the development or construction of a building, structure, facility, or other improvement on a parcel or tract in a development zone, or an expansion, enlargement, replacement, or relocation of a building, structure, facility, or other improvement in a development zone.  The term includes a contractual obligation to reimburse a developer for money spent by the developer in the construction, development, expansion, enlargement, replacement, or relocation of a building, structure, facility, or other improvement in a development zone.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.252 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.252. Nature of Development Zone

Sec. 3846.252.  NATURE OF DEVELOPMENT ZONE.  A development zone is a political and corporate body and a political subdivision of the state, separate from the district.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.253 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.253. Development Zones Authorized

Sec. 3846.253.  DEVELOPMENT ZONES AUTHORIZED.  The board, on its own motion or on receipt of a petition signed by the owners of all real property in a defined area of the district consisting of one tract of land containing at least 25 contiguous acres and any additional smaller or larger tracts, as appropriate, by resolution may create, designate, describe, assign a name to, and appoint the governing body for a development zone in the district to promote development or redevelopment of the area, if the board finds that the creation of the zone will further the public purposes of:(1)  the development and diversification of the economy of the district and the state;(2)  the elimination of unemployment or underemployment in the district and the state;(3)  the development or expansion of transportation or commerce in the district and the state; or(4)  the promotion and stimulation of business, commercial, and economic activity in the district and the state.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1247 (S.B. 2453), Sec. 5(b), eff. September 1, 2009.|
TX Spec Dist Code § 3846.254 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.254. Preliminary Financing Plan Required

Sec. 3846.254.  PRELIMINARY FINANCING PLAN REQUIRED.  Before designating a development zone, the board must prepare a preliminary financing plan for the zone that includes:(1)  estimated project costs, including administrative expenses;(2)  a description of the kind, number, and location of all proposed improvement projects in the zone;(3)  the estimated amount of:(A)  bonded indebtedness to be incurred; or(B)  the financial obligation of any other contractual obligation to be incurred;(4)  a description of the methods of financing and expected sources of revenue to pay for the costs of proposed improvement projects; and(5)  the projected duration of the zone.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.255 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.255. Restriction on Development Zone in Residential Area

Sec. 3846.255.  RESTRICTION ON DEVELOPMENT ZONE IN RESIDENTIAL AREA.  A development zone may not be created if more than 10 percent of the property in the proposed zone, other than property that is publicly owned, is used or planned for use for residential purposes.  For purposes of this section, property is used for residential purposes if the property is occupied by a house that has fewer than five living units.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.256 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.256. Resolution Required

Sec. 3846.256.  RESOLUTION REQUIRED.  The resolution designating an area as a development zone must:(1)  describe the boundaries of the zone sufficiently to identify with reasonable certainty the territory included;(2)  provide an effective date for the creation of the zone;(3)  provide a date for termination of the zone;(4)  assign a number to the name of the zone, which must be "East Montgomery County Improvement District Economic Development Zone No. ___";(5)  adopt a preliminary financing plan for the zone;(6)  provide the number of directors of the governing body of the zone, which must be at least five; and(7)  appoint the governing body for the zone or authorize the board to serve ex officio as the governing body of the zone.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.257 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.257. Confirmation Election Required

Sec. 3846.257.  CONFIRMATION ELECTION REQUIRED.  Upon approval by the board of a resolution designating an area as a development zone, the district shall call a confirmation election to confirm the establishment of the zone in the manner prescribed by Section 49.102, Water Code.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.258 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.258. Development Zone Governing Body

Sec. 3846.258.  DEVELOPMENT ZONE GOVERNING BODY.  (a)  A member of the governing body who is not a district director shall be appointed for a term of two years, except that the appointment of the initial members of the governing body may provide for some terms to be limited to one year in order to achieve staggered terms of office.  A member who is also a district director shall serve a term concurrent with the director's term on the district board.(b)  The district by appointment shall fill a vacancy on the governing body of the zone for the unexpired portion of the term.(c)  A member of a governing body must be at least 18 years of age, a citizen of the state, and a person described by Section 3846.053(b).(d)  A member of the board of directors of the district may be appointed to the governing body.(e)  Each member must qualify for office by subscribing to the constitutional oath of office for public officers and furnishing a fidelity bond issued by a responsible surety in the amount of $10,000 in favor of the development zone to secure faithful performance of the member's duties.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.259 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.259. Organizational Meeting of Development Zone Governing Body; Officers

Sec. 3846.259.  ORGANIZATIONAL MEETING OF DEVELOPMENT ZONE GOVERNING BODY; OFFICERS.  (a)  Following appointment and qualification, the governing body of the development zone shall meet and organize by electing a president, a vice president, a secretary-treasurer, and other officers the governing body considers appropriate.(b)  If the governing body of the development zone is composed entirely of directors of the district, each director of the development zone holds the same office the director holds as a director of the district.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|