reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 102.008 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 102 - Municipal Budget|Section 102.008. Approved Budget Filed With Municipal Clerk: Posting on Internet

Sec. 102.008.  APPROVED BUDGET FILED WITH MUNICIPAL CLERK:  POSTING ON INTERNET.  (a)  On final approval of the budget by the governing body of the municipality, the governing body shall:(1)  file the budget with the municipal clerk; and(2)  if the municipality maintains an Internet website, take action to ensure that:(A)  a copy of the budget, including the cover page, is posted on the website; and(B)  the record vote described by Section 102.007(d)(2) is posted on the website at least until the first anniversary of the date the budget is adopted.(b)  The governing body shall take action to ensure that the cover page of the budget is amended to include the property tax rates required by Section 102.007(d)(3) for the current fiscal year if the rates are not included on the cover page when the budget is filed with the municipal clerk.  The governing body shall file an amended cover page with the municipal clerk and take action to ensure that the amended cover page is posted on the municipality's website.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 5, eff. September 1, 2007.Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 2, eff. September 1, 2013.|
TX Loc Govt Code § 102.009 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 102 - Municipal Budget|Section 102.009. Levy of Taxes and Expenditure of Funds Under Budget; Emergency Expenditure

Sec. 102.009.  LEVY OF TAXES AND EXPENDITURE OF FUNDS UNDER BUDGET;  EMERGENCY EXPENDITURE.  (a)  The governing body of the municipality may levy taxes only in accordance with the budget.(b)  After final approval of the budget, the governing body may spend municipal funds only in strict compliance with the budget, except in an emergency.(c)  The governing body may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention.  If the governing body amends the original budget to meet an emergency, the governing body shall file a copy of its order or resolution amending the budget with the municipal clerk, and the clerk shall attach the copy to the original budget.(d)  After the adoption of the budget or a budget amendment, the budget officer shall provide for the filing of a true copy of the approved budget or amendment in the office of the county clerk of the county in which the municipality is located.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 102.010 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 102 - Municipal Budget|Section 102.010. Changes in Budget for Municipal Purposes

Sec. 102.010.  CHANGES IN BUDGET FOR MUNICIPAL PURPOSES.  This chapter does not prevent the governing body of the municipality from making changes in the budget for municipal purposes.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 102.011 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 102 - Municipal Budget|Section 102.011. Circumstances Under Which Charter Provisions Control

Sec. 102.011.  CIRCUMSTANCES UNDER WHICH CHARTER PROVISIONS CONTROL.  If a municipality has already adopted charter provisions that require the preparation of an annual budget covering all municipal expenditures and if the municipality conducts a public hearing on the budget as provided by Section 102.006 and otherwise complies with the provisions of this chapter relating to property tax increases, the charter provisions control.  After the budget has been finally prepared and approved, a copy of the budget and the amendments to the budget shall be filed with the county clerk, as required for other budgets under this chapter.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 6, eff. September 1, 2007.|
TX Loc Govt Code § 103.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 103 - Audit of Municipal Finances|Section 103.001. Annual Audit; Financial Statement

Sec. 103.001.  ANNUAL AUDIT;  FINANCIAL STATEMENT.  (a)  A municipality shall have its records and accounts audited annually and shall have an annual financial statement prepared based on the audit.(b)  A municipality subject to Section 16.356, Water Code, must include in its financial statement a specific report on compliance with that section.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 404, Sec. 1, eff. Sept. 1, 1999.|
TX Loc Govt Code § 103.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 103 - Audit of Municipal Finances|Section 103.002. Auditor

Sec. 103.002.  AUDITOR.  A municipality whose records and accounts are not audited annually by a person prescribed by statute, by charter, or by a person in the regular employ of the municipality shall employ at its own expense a certified public accountant who is licensed in this state or a public accountant who holds a permit to practice from the Texas State Board of Public Accountancy to conduct the audit and to prepare the annual financial statement.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 103.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 103 - Audit of Municipal Finances|Section 103.003. Filing; Public Record

Sec. 103.003.  FILING;  PUBLIC RECORD.  (a)  The annual financial statement, including the auditor's opinion on the statement, shall be filed in the office of the municipal secretary or clerk within 180 days after the last day of the municipality's fiscal year.(b)  The financial statement is a public record.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2007, 80th Leg., R.S., Ch. 862 (H.B. 1456), Sec. 1, eff. June 15, 2007.|
TX Loc Govt Code § 103.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 103 - Audit of Municipal Finances|Section 103.004. Valuation of Certain Benefit Programs

Sec. 103.004.  VALUATION OF CERTAIN BENEFIT PROGRAMS.  (a)  A municipality that provides a continuing organized program of service retirement benefits, disability retirement benefits, or death benefits for any of its officers or employees must include in the annual financial statement a valuation of the financial assets and liabilities of the program as shown in the most recent actuarial valuation of the program.(b)  This section does not apply to:(1)  a program for which the only funding agency is a life insurance company;(2)  a program providing only workers' compensation benefits;  or(3)  a program administered by the municipality as a member of the Texas Municipal Retirement System.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 104.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 104 - Municipal Investment of Trust Funds and Special Deposits|Section 104.001. Chapter Applicable to Certain Home-Rule Municipalities

Sec. 104.001.  CHAPTER APPLICABLE TO CERTAIN HOME-RULE MUNICIPALITIES.  This chapter applies only to a home-rule municipality with a population of one million or more whose charter provides for an elected comptroller, auditor, or treasurer.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 597, Sec. 86, eff. Sept. 1, 1991.|
TX Loc Govt Code § 104.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 104 - Municipal Investment of Trust Funds and Special Deposits|Section 104.002. Authority to Make Investments

Sec. 104.002.  AUTHORITY TO MAKE INVESTMENTS.  (a)  The municipality may invest trust funds and special deposits in the custody of the municipality.(b)  The municipal official responsible for managing and conducting the municipality's fiscal affairs shall make the investments.  The investments are subject to the supervision and control of the governing body, as established by ordinance.(c)  The municipality may invest the funds in amounts that are not required for immediate disbursement according to official estimates by purchasing obligations of the United States government or by placing the funds in time deposit accounts with one or more depository banks of the municipality.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 104.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 104 - Municipal Investment of Trust Funds and Special Deposits|Section 104.003. Effect of Early Withdrawal

Sec. 104.003.  EFFECT OF EARLY WITHDRAWAL.  If any of the funds placed in time deposit accounts are required before maturity, they shall be made available by the depository bank, but the bank is not liable for interest earned on any amount withdrawn before maturity.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 104.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 104 - Municipal Investment of Trust Funds and Special Deposits|Section 104.004. Interest

Sec. 104.004.  INTEREST.  The municipal official responsible for managing and conducting the fiscal affairs shall receive the interest earned on the investments and shall place the interest in the municipal general fund as compensation to the municipality for holding and handling the trust funds and special deposits for the benefit of the persons ultimately entitled to receive the funds and deposits.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 104.005 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 104 - Municipal Investment of Trust Funds and Special Deposits|Section 104.005. Cumulative Effect With Charter Provisions

Sec. 104.005.  CUMULATIVE EFFECT WITH CHARTER PROVISIONS.  This chapter is cumulative of the municipal powers of investment derived from the municipal charter.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 106.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 106 - Municipal Child Safety Trust Fund|Section 106.001. Creation of Child Safety Trust Fund in Certain Municipalities

Sec. 106.001.  CREATION OF CHILD SAFETY TRUST FUND IN CERTAIN MUNICIPALITIES.  A child safety trust fund shall be created in the treasury of a municipality with a population of more than 850,000.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 10.01, eff. Sept. 1, 1995.|
TX Loc Govt Code § 106.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 106 - Municipal Child Safety Trust Fund|Section 106.002. Deposits to Fund

Sec. 106.002.  DEPOSITS TO FUND.  The following money shall be deposited in the fund:(1)  court costs collected under Article 102.014, Code of Criminal Procedure; and(2)  optional motor vehicle registration fees remitted to the municipality by the county under Section 502.403, Transportation Code.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 10.01, eff. Sept. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.214, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 12.001, eff. September 1, 2013.|
TX Loc Govt Code § 106.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 106 - Municipal Child Safety Trust Fund|Section 106.003. Use of Fund

Sec. 106.003.  USE OF FUND.  (a)  Money in the fund shall be used for the purpose of providing school crossing guard services as provided by Chapter 343.(b)  After payment of the expenses of the school crossing guard services, any remaining money in the fund may be used for programs designed to enhance child safety, health, or nutrition, including child abuse intervention and prevention and drug and alcohol abuse prevention.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 10.01, eff. Sept. 1, 1995.|
TX Loc Govt Code § 106.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 106 - Municipal Child Safety Trust Fund|Section 106.004. Audit

Sec. 106.004.  AUDIT.  (a)  Money collected under this chapter is subject to audit by the comptroller.(b)  Money expended under this chapter is subject to audit in the same manner as other funds expended by a county or municipality.|Added by Acts 1995, 74th Leg., ch. 76, Sec. 10.01, eff. Sept. 1, 1995.|
TX Loc Govt Code § 107.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.001. Definitions

Sec. 107.001.  DEFINITIONS.  In this chapter:(1)  "Obligation" includes a bond, certificate, note, or book entry obligation.(2)  "Unfunded liability" means an unfunded, accrued liability of a municipality to a public pension fund as determined by actuarial analysis.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.002. Definition of "Public Pension Fund

Sec. 107.002.  DEFINITION OF "PUBLIC PENSION FUND."  In this chapter, "public pension fund":(1)  means a continuing, organized program or plan of service retirement, disability retirement, or death benefits for officers or employees of a municipality;(2)  includes a plan qualified under Section 401(a), Internal Revenue Code of 1986, as amended;  and(3)  does not include:(A)  a program that provides only workers' compensation benefits;(B)  a program administered by the federal government;(C)  a plan described by Section 401(d), Internal Revenue Code of 1986, as amended;(D)  an individual retirement account consisting of an annuity contract described by Section 403(b), Internal Revenue Code of 1986, as amended;(E)  an individual retirement account as defined by Section 408(a), Internal Revenue Code of 1986, as amended;(F)  an individual retirement annuity as defined by Section 408(b), Internal Revenue Code of 1986, as amended;(G)  an eligible deferred compensation plan as defined by Section 457(b), Internal Revenue Code of 1986, as amended;  or(H)  a program for which benefits are administered by a life insurance company or for which the only funding agency is a life insurance company.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.003. Pension Fund Obligations Authorized

Sec. 107.003.  PENSION FUND OBLIGATIONS AUTHORIZED.  (a)  A municipality may issue obligations to fund all or any part of an unfunded liability.(b)  Before authorizing issuance and delivery of an obligation under this section, the governing body of the municipality must enter into a written agreement with the governing body of the public retirement system that:(1)  has fiduciary responsibility for assets of the public pension fund or public pension funds that are to receive the net proceeds of the obligations to be issued;  and(2)  has the duty to oversee the investment and expenditure of the assets of the public pension fund.(c)  The written agreement must state the amount of the unfunded liability and the date or dates on which the public pension fund will accept the net proceeds of the obligations to be issued in payment of all or a portion of the unfunded liability.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.0036 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.0036. Voter Approval Required for Certain Pension Fund Obligations

Sec. 107.0036.  VOTER APPROVAL REQUIRED FOR CERTAIN PENSION FUND OBLIGATIONS.  (a)  This section applies only to a public pension fund subject to:(1)  Article 6243e.2(1), Revised Statutes;(2)  Chapter 88 (H.B. 1573), Acts of the 77th Legislature, Regular Session, 2001 (Article 6243h, Vernon's Texas Civil Statutes); and(3)  Article 6243g-4, Revised Statutes.(b)  A municipality may issue an obligation under Section 107.003 to fund all or any part of the unfunded liability of a public pension fund subject to this section only if the issuance is approved by a majority of the qualified voters of the municipality voting at an election held for that purpose.|Added by Acts 2017, 85th Leg., R.S., Ch. 320 (S.B. 2190), Sec. 4.01, eff. July 1, 2017.|
TX Loc Govt Code § 107.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.004. Proceeds of Obligations Issued

Sec. 107.004.  PROCEEDS OF OBLIGATIONS ISSUED.  The municipality shall deposit the net proceeds of obligations issued under Section 107.003 to the credit of the public pension fund.  The amount deposited under this section becomes part of the public pension fund's assets.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.005 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.005. Payment of Obligations

Sec. 107.005.  PAYMENT OF OBLIGATIONS.  An obligation issued under Section 107.003 may be made payable by the municipality from:(1)  the fund from which compensation is paid to its officers and employees;(2)  its general fund;  or(3)  taxes, revenues, both taxes and revenues, or any other source or combination of sources of money that the municipality may use under state law to secure or pay any kind of bond or obligation.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, Sept. 1, 2003.|
TX Loc Govt Code § 107.006 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.006. Obligation as Refinancing

Sec. 107.006.  OBLIGATION AS REFINANCING.  An obligation issued under Section 107.003 is a complete or partial refinancing of a commitment of the municipality to fund its unfunded liability.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.007 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.007. Sale of Obligations; Maturity

Sec. 107.007.  SALE OF OBLIGATIONS;  MATURITY.  Obligations issued under Section 107.003 may be sold at private or public sale and must mature not later than the 30th anniversary of the date of issuance.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.008 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.008. Additional Authority; Credit Agreements

Sec. 107.008.  ADDITIONAL AUTHORITY;  CREDIT AGREEMENTS.  (a)  In this section, "credit agreement" and "obligation" have the meanings assigned by Section 1371.001, Government Code.(b)  The governing body of a municipality that issues obligations under Section 107.003 may exercise any of the rights or powers of the governing body of an issuer under Chapter 1371, Government Code, and may enter into a credit agreement under that chapter.  An obligation issued under Section 107.003 is an obligation under Chapter 1371, Government Code, but is not required to be rated as required by that chapter.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 107.009 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 107 - Obligations for Certain Liabilities to Public Pension Funds of a Municipality|Section 107.009. Chapter Controlling

Sec. 107.009.  CHAPTER CONTROLLING.  This chapter prevails over any conflict between this chapter and:(1)  another law respecting the issuance of obligations of a municipality;  or(2)  a municipal home-rule charter.|Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.|
TX Loc Govt Code § 109.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 109 - Determination of Defunding Municipalities|Section 109.001. Definition

Sec. 109.001.  DEFINITION.  In this chapter, "division" means the criminal justice division of the office of the governor.|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 1.01, eff. September 1, 2021.|
TX Loc Govt Code § 109.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 109 - Determination of Defunding Municipalities|Section 109.002. Applicability of Chapter

Sec. 109.002.  APPLICABILITY OF CHAPTER.  This chapter applies only to a municipality with a population of more than 250,000.|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 1.01, eff. September 1, 2021.|
TX Loc Govt Code § 109.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 109 - Determination of Defunding Municipalities|Section 109.003. Defunding Determination

Sec. 109.003.  DEFUNDING DETERMINATION.  Except as provided by Section 109.004, a defunding municipality is a municipality:(1)  that adopts a budget for a fiscal year that, in comparison to the municipality's preceding fiscal year, reduces the appropriation to the municipality's police department; and(2)  for which the division issues a written determination finding that the municipality has made the reduction described by Subdivision (1).|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 1.01, eff. September 1, 2021.|
TX Loc Govt Code § 109.0035 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle A - Municipal Finances|Chapter 109 - Determination of Defunding Municipalities|Section 109.0035. Initial Determination

Sec. 109.0035.  INITIAL DETERMINATION.  In making a determination of whether a municipality is a defunding municipality under Section 109.003 according to the budget adopted for the first fiscal year beginning on or after September 1, 2021, the division shall compare the appropriation to the municipality's police department in that budget to the appropriation to that department in the budget of the preceding fiscal year or the second preceding fiscal year, whichever is greater.  This section applies to the budget adopted for the municipality's first fiscal year beginning on or after September 1, 2021, regardless of the date of adoption.  This section expires September 1, 2023.|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 1.01, eff. September 1, 2021.|