reglab/statecodes huggingface dataset:
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter K. Tax Plan › Section 58.529. Administrative Authority of Board

Sec. 58.529.  ADMINISTRATIVE AUTHORITY OF BOARD.  The board shall administer all business incident to the creation and operation of a defined area or service to designated property unless otherwise provided by contract.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter L. Taxation on the Ad Valorem Basis › Section 58.561. Assessment of District Property

Sec. 58.561.  ASSESSMENT OF DISTRICT PROPERTY.  The assessor and collector shall assess all taxable property in the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter L. Taxation on the Ad Valorem Basis › Section 58.562. Law Governing Property Subject to Taxation

Sec. 58.562.  LAW GOVERNING PROPERTY SUBJECT TO TAXATION.  The property subject to taxation in the district shall be determined by and governed by the Property Tax Code.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter L. Taxation on the Ad Valorem Basis › Section 58.585. Finance Ledger

Sec. 58.585.  FINANCE LEDGER.  (a)  The board shall provide a finance ledger in which the assessor and collector shall be charged with the total assessment of property shown on the tax rolls.
(b)  Credit shall be entered in the finance ledger of all collections paid to the depository.
(c)  The finance ledger and the books and accounts of the assessor and collector shall be audited by the board semiannually on January 1 and July 1 of each year and at any other times ordered by the board.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 73, eff. Sept. 1, 1989.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.631. Method of Taxation for District Under Contract With the United States

Sec. 58.631.  METHOD OF TAXATION FOR DISTRICT UNDER CONTRACT WITH THE UNITED STATES.  A district which is operated under contract with the United States may adopt the plan to levy and collect taxes on the benefit basis instead of the ad valorem basis and determine taxes under the provisions of Sections 58.632-58.634 of this code.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.632. Assessment Record

Sec. 58.632.  ASSESSMENT RECORD.  When necessary, the board shall apportion and assess the benefits conferred on property subject to taxation in the district and shall make a record showing the amount and value of benefits to accrue on property in the district and the amount of taxes to be levied and collected on the property.  No taxes assessed or adjudged against the property subject to taxation may be more than the benefit which accrues to the property from the organization, operation, and maintenance of the district and its improvements.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.633. Notice of Taxes

Sec. 58.633.  NOTICE OF TAXES.  After the board makes the record, it shall mail to each property owner whose name appears in the record notice of the amount of taxes levied on his property and the date and place at which the property owner may appear and contest the correctness and equitableness of the tax.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.634. Decision After Hearing

Sec. 58.634.  DECISION AFTER HEARING.  After the hearing, the board shall determine whether or not the tax is equitable and shall sustain, reduce, or increase the tax to an amount which in the board's judgment is equitable.  The decision of the board is final.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.635. Method of Taxation for District Not Under Contract With the United States

Sec. 58.635.  METHOD OF TAXATION FOR DISTRICT NOT UNDER CONTRACT WITH THE UNITED STATES.  If a district which is not operating under contract with the United States adopts the benefit basis plan for taxation, the levy, assessment, equalization of property values, and collection of taxes shall be made in the manner provided in Sections 58.636-58.648 of this code.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.636. Commissioners of Appraisement

Sec. 58.636.  COMMISSIONERS OF APPRAISEMENT.  As soon as practicable after the approval of the engineer's report and the adoption of the plan for improvements to be constructed, the board shall appoint three disinterested commissioners of appraisement.  The commissioners shall be freeholders but not owners of land within the district which they represent.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.637. Compensation of Commissioners

Sec. 58.637.  COMPENSATION OF COMMISSIONERS.  On approval by the board, each commissioner is entitled to receive $25 a day for each day he actually serves, plus all necessary expenses.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.638. Notice of Appointment and Meeting

Sec. 58.638.  NOTICE OF APPOINTMENT AND MEETING.  Immediately after the commissioners of appraisement are appointed, the secretary of the board shall give written notice to each appointee of his appointment and of the time and place of the first meeting of the commissioners.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.639. First Meeting of Commissioners

Sec. 58.639.  FIRST MEETING OF COMMISSIONERS.  (a)  The commissioners shall meet at the time specified in the notice from the secretary or as soon after that time as possible.
(b)  At the meeting the commissioners shall take and subscribe an oath to discharge faithfully and impartially their duties as commissioners and make a true report of the work which they perform.  They shall then organize by electing one commissioner as chairman and one commissioner as vice-chairman.
(c)  The secretary of the board or, in his absence, a person appointed by the board shall serve as secretary to the commissioners of appraisement and shall furnish to the commissioners any information and assistance which is necessary for the commissioners to perform their duties.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.640. Assistance for Commissioners

Sec. 58.640.  ASSISTANCE FOR COMMISSIONERS.  Within 30 days after the commissioners qualify and organize, they shall begin to perform their duties, and in the exercise of their duties they may obtain legal advice and information relative to their duties from the district's attorney and, if necessary, may require the presence of the district engineer or one of his assistants at any time and for as long as necessary to properly perform their duties.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.641. Viewing Land and Other Property and Improvements in District

Sec. 58.641.  VIEWING LAND AND OTHER PROPERTY AND IMPROVEMENTS IN DISTRICT.  The commissioners shall view the land in the district which will be affected by the district's reclamation plans and shall assess the amount of the benefits and damages that will accrue to the irrigable land in the district from the construction of the improvement.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.642. Commissioners Report

Sec. 58.642.  COMMISSIONERS REPORT.  (a)  The commissioners shall prepare a report and file it with the secretary of the board.  The report shall be signed by at least a majority of the commissioners.
(b)  The report shall include:
(1)  the name of the owner of each tract of land which is subject to assessment;
(2)  a description of the property;
(3)  the amount of the benefits or damages assessed on each tract of land;
(4)  the time and place at which a hearing will be held on the report to hear objections;  and
(5)  the number of days each commissioner served and the actual expenses incurred during his service as commissioner.
(c)  The day set in the report for the hearing may not be later than 20 days after the report is filed.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.643. Notice of Hearing

Sec. 58.643.  NOTICE OF HEARING.  (a)  After the commissioners' report is filed, the secretary of the board shall publish notice of the hearing on the report at least once a week for two consecutive weeks in a newspaper published in each county in which part of the district is located.  The secretary shall mail written notice of the hearing to each person whose property will be affected if his address is known.
(b)  The notice shall state:
(1)  the time and place of the hearing;
(2)  that the commissioners' report has been filed;
(3)  that interested persons may examine the report and make objections to it;  and
(4)  that the commissioners will meet at the time and place indicated to hear and act on objections to the report.
(c)  On the day of the hearing, the secretary shall file in his office the original notice and his affidavit stating the manner of publication, the names of persons to whom notice was mailed, and the names of persons to whom notice was not mailed because the secretary by reasonable diligence could not ascertain their addresses.  Copies of the notice and affidavit shall also be filed with the commissioners of appraisement and the clerk of the commissioners court.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.644. Hearing

Sec. 58.644.  HEARING.  (a)  At or before the hearing on the commissioners' report, an owner of land that is affected by the report or the reclamation plans may file exceptions to all or part of the report.
(b)  At the hearing, the commissioners shall hear and make determinations on the objections submitted and may make necessary changes and modifications in the report for objections which are sustained.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.645. Witnesses at the Hearing

Sec. 58.645.  WITNESSES AT THE HEARING.  At the hearing, interested parties may appear in person or by attorney and are entitled, on demand, to have the chairman of the commissioners of appraisement issue process for witnesses.  The commissioners shall have the same power as a court of record to enforce the attendance of witnesses.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.646. Costs of Hearing

Sec. 58.646.  COSTS OF HEARING.  The commissioners may adjudge and apportion the costs of the hearing in any manner they consider equitable.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.647. Commissioners' Decree

Sec. 58.647.  COMMISSIONERS' DECREE.  (a)  After the commissioners have made a final decision, they shall issue a decree confirming their report insofar as it remains unchanged and shall approve and confirm changes in the report.
(b)  The final decree and judgment of the commissioners shall be entered in the minutes of the board, and certified copies shall be filed with the county clerk of each county in which part of the district is located and shall be notice to all persons of the contents and purpose of the decree.
(c)  The findings of the commissioners which relate to benefits and damages to irrigable land in the district are final and conclusive.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 74, eff. Sept. 1, 1989.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.648. Effect of Final Judgment and Decree

Sec. 58.648.  EFFECT OF FINAL JUDGMENT AND DECREE.  The final judgment and decree of the commissioners shall form the basis for all taxation in the district.  Taxes shall be apportioned and levied on each tract of irrigable land in the district in proportion to the net benefits to the land stated in the final judgment and decree.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.649. Fixing Tax as Equal Sum on Each Acre

Sec. 58.649.  FIXING TAX AS EQUAL SUM ON EACH ACRE.  At the election at which the plan of taxation is determined or at any other time before the bonds are issued, the voters of any district operating under the provisions of Article XVI, Section 59, of the Texas Constitution, may vote on the proposition of whether or not benefits for tax purposes shall be fixed as an equal sum on each acre of land that is irrigated or to be irrigated by gravity flow from the canal system of the district.  The benefit per acre shall be voted on as it is applied to land in the district that can be irrigated by gravity flow from the irrigation system, and also the benefit to land in the district that cannot be irrigated by gravity flow.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.650. Election

Sec. 58.650.  ELECTION.  (a)  If the board desires to submit the question of whether or not to adopt the method of assessing benefits provided in Section 58.649 of this code, it shall order an election to be held in the district and shall submit the proposition in the manner provided for other district elections.
(b)  The ballots for the election shall be printed to provide for voting for or against the proposition:  "Uniform assessment of benefits of $____ per acre on all irrigable land in the district."
(c)  The board shall determine the amounts to fill the space in the proposition.  The amount of charge per acre may be found by dividing the number of acres of land into the amount of debt to be incurred by the district in providing for irrigation.
(d)  If a majority of the persons voting in the election vote in favor of the proposition, it shall be adopted.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.651. Setting Annual Value of Land Unnecessary

Sec. 58.651.  SETTING ANNUAL VALUE OF LAND UNNECESSARY.  If the district adopts the uniform acreage valuation for taxation, the valuation shall be applied to all irrigable land in the district, and it is not necessary to annually fix the value of the land.  It is also unnecessary for the board to appoint a commission to ascertain or fix the value of the improvement to particular land.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.652. Preparing Tax Rolls

Sec. 58.652.  PREPARING TAX ROLLS.  (a)  The board shall examine the tax rolls to determine if all property subject to taxation appears on the tax rolls.  The board shall add to the tax roll any property which was left off and shall examine, correct, and certify the tax roll.
(b)  Any property owner may protest to the board that his property has not been properly classified.  The board shall consider the protest and enter its findings in the minutes in the manner provided by law.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.653. Rendition of Property

Sec. 58.653.  RENDITION OF PROPERTY.  Land which is taxed on the uniform acreage valuation shall be rendered for taxation as subject to irrigation.  When land is rendered, the value need not be stated, and it is unnecessary for the person rendering the property to include the value of the land in an affidavit or for the assessor and collector to set a value on the land.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.654. Law Governing Administration of Benefit Tax Plan

Sec. 58.654.  LAW GOVERNING ADMINISTRATION OF BENEFIT TAX PLAN.  In a district that levies taxes on a benefit basis, the rate of taxation and the assessment and collection of taxes shall be governed by the law relating to ad valorem taxes to the extent applicable.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter M. Taxation on the Benefit Basis › Section 58.655. Irrigating Nonirrigable Land

Sec. 58.655.  IRRIGATING NONIRRIGABLE LAND.  If land which is classified as nonirrigable is later irrigated by the district, before the owner of the land receives the water, he shall pay to the district an amount equal to the entire amount that would have been charged to the owner if the land had been originally classified as irrigable.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.702. Exclusion of Nonagricultural and Nonirrigable Land From the District

Sec. 58.702.  EXCLUSION OF NONAGRICULTURAL AND NONIRRIGABLE LAND FROM THE DISTRICT.  After the district is organized, acquires facilities with which to function as an irrigation district, and votes, issues, and sells bonds for the purposes for which the district was organized, land within the district subject to taxation which is not agricultural land or cannot be irrigated in a practicable manner may be excluded from the district by complying with the provisions of Sections 58.703-58.713 of this code.  The land may also be excluded pursuant to the provisions contained in either Chapter 119, Acts of the 47th Legislature, Regular Session, 1941, as amended, or Chapter 86, Acts of the 62nd Legislature, Regular Session, 1971, in the same manner as if the district was a water control and improvement district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.703. Prerequisite to Application for Exclusion

Sec. 58.703.  PREREQUISITE TO APPLICATION FOR EXCLUSION.  The owner of land in the district which is not agricultural land or cannot be irrigated in a practicable manner may apply for its exclusion from the district if all taxes levied and assessed by the district on the land to be excluded have been fully paid, including all bond tax and flat water rate assessment.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.704. Substituting Land of Equal Acreage and Value

Sec. 58.704.  SUBSTITUTING LAND OF EQUAL ACREAGE AND VALUE.  Land which can be irrigated in a practicable manner of at least equal acreage and equal value to the land being excluded must be added to the district simultaneously with the exclusion of the nonagricultural or nonirrigable land.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.705. Securing Application to Substitute Land

Sec. 58.705.  SECURING APPLICATION TO SUBSTITUTE LAND.  The board may require an owner of land in the district who has applied for the exclusion of his nonagricultural or nonirrigable land from the district to procure an application of the owner of land adjoining the boundaries or the canals of the district, and capable of being irrigated in a practicable manner from the facilities of the district, for inclusion in the district of his land in an amount and value at least equal to the land which is to be excluded under the application of the owner of nonagricultural or nonirrigable land.  Each application shall set forth the facts concerning the land to be excluded from and the land to be added to the district, including evidence of their reasonable market value.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.706. Application of Owner of New Land to Be Substituted

Sec. 58.706.  APPLICATION OF OWNER OF NEW LAND TO BE SUBSTITUTED.  The owner of the new land to be added shall submit an application setting forth that the owner of the new land assumes the payment of all taxes to be levied on his land by the district after the date the land is added to the district.  The application also shall set forth an agreement by the owner of the new land that the land will be subject to future taxes for bond tax and flat rate and all other assessments levied and assessed by the district as though the land had been incorporated originally in the district.  The application also shall contain an agreement by the owner of the new land that the land will be subject to the same liens and provisions as all other land in the district and subject to the statutes governing all other land in the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.707. Consent of Outstanding Bondholders

Sec. 58.707.  CONSENT OF OUTSTANDING BONDHOLDERS.  (a)  The board shall communicate the contents of the applications to exclude nonagricultural or nonirrigable land and to include an equal amount of irrigable land to the holders of outstanding bonds voted, issued, sold, and delivered by the district and payable from taxes levied on property in the district.
(b)  If the consent in writing of 95 percent or more of the bondholders to the plan is filed with the board, the board may hold a hearing on the applications.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.708. Notice of Hearing on Applications

Sec. 58.708.  NOTICE OF HEARING ON APPLICATIONS.  The board shall give notice of the hearing on the applications by publishing the time, place, and nature of the hearing one time in a newspaper published in a county in which all or part of the district is located.  The newspaper must have been published regularly for more than 12 months preceding the date of the publication of the notice and must have circulation in the district.  The notice shall be published not less than 10 days nor more than 20 days before the date of the hearing.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.709. Hearing Procedure

Sec. 58.709.  HEARING PROCEDURE.  The board shall hear all interested parties and all evidence in connection with the applications.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.710. Board's Resolution to Substitute Land

Sec. 58.710.  BOARD'S RESOLUTION TO SUBSTITUTE LAND.  If the board finds that all the conditions provided for the exclusion of land and inclusion of other land in the district exist, it may adopt and enter in its minutes a resolution to exclude land which is nonagricultural or nonirrigable in a practicable manner and include land which may be irrigated from the facilities of the district in a practicable manner.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.711. Liability of Excluded and Included Land

Sec. 58.711.  LIABILITY OF EXCLUDED AND INCLUDED LAND.  The land excluded from the district is free from any lien or liability created on the excluded land by reason of its having been included in the district.  Land added to the district is subject to all laws, liens, and provisions governing the district and the land in the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.712. Duty to Advise Commission

Sec. 58.712.  DUTY TO ADVISE COMMISSION.  The board shall furnish the commission a detailed description of the land excluded and a detailed description of the land included within 30 days after the exclusion and inclusion of land under the provisions of Sections 58.702-58.711 of this code.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.  Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff. June 10, 1981.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.713. Right to Serve New Land Included in District

Sec. 58.713.  RIGHT TO SERVE NEW LAND INCLUDED IN DISTRICT.  The district has the same right to furnish water service to the included land that it previously had to furnish service to the excluded land.  The mere inclusion of a larger total acreage than that excluded does not give the district the right to irrigate a larger total acreage or to appropriate a larger quantity or volume of public water for irrigation than the district would have had the right to irrigate or to appropriate before the exclusion and inclusion of the land.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.726. Consolidation of Districts

Sec. 58.726.  CONSOLIDATION OF DISTRICTS.  Two or more districts governed by the provisions of this chapter may consolidate into one district as provided by Sections 58.727-58.730 of this code.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.727. Elections to Approve Consolidation

Sec. 58.727.  ELECTIONS TO APPROVE CONSOLIDATION.  (a)  After the directors of each district have agreed on the terms and conditions of consolidation, they shall order an election in each district to determine whether the districts should be consolidated.
(b)  The directors of each district shall order the election to be held on the same day in each district and shall give notice of the election for at least 20 days in the manner provided by law for other elections.
(c)  The districts may be consolidated only if the electors in each district vote in favor of the consolidation.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.728. Governing Consolidated Districts

Sec. 58.728.  GOVERNING CONSOLIDATED DISTRICTS.  (a)  After two or more districts are consolidated, they become one district, except for the payment of debts created before consolidation, and are governed as one district.
(b)  During a period of 90 days after the date of the election to approve consolidation, the officers of each district shall continue to act jointly as officers of the original districts to wind up the affairs of their respective districts.
(c)  The consolidation agreement may provide that the officers of the original districts shall continue to act jointly as officers of the consolidated district until the next general election or name persons to serve as officers of the consolidated district until the next general election if all officers of the original districts agree to resign.
(d)  New officers of the consolidated district must qualify as officers of the district within the period of 90 days after the election and shall assume their offices at the expiration of the 90-day period.
(e)  The current board shall approve the bond of each new officer.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.729. Debts of Original Districts

Sec. 58.729.  DEBTS OF ORIGINAL DISTRICTS.  After two or more districts are consolidated, the debts of the original districts are protected and are not impaired.  These debts may be paid by taxes or assessments levied on the land in the original districts as if they had not consolidated or contributions from the consolidated district on terms stated in the consolidation agreement.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.730. Assessment and Collection of Taxes

Sec. 58.730.  ASSESSMENT AND COLLECTION OF TAXES.  After consolidation, the officers of the consolidated district shall assess and collect taxes on property in the original district to pay debts created by the original district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter N. Adding and Excluding Territory and Consolidating Districts › Section 58.731. Exclusion of Certain Nonirrigated Land

Sec. 58.731.  EXCLUSION OF CERTAIN NONIRRIGATED LAND.  The board may exclude from the district land that is not being irrigated as provided by Sections 51.759 through 51.766.  This section applies only to land that is eligible for exclusion under Section 51.759.
Added by Acts 1995, 74th Leg., ch. 42, Sec. 3, eff. Aug. 28, 1995.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.781. Dissolution of District Prior to Issuance of Bonds

Sec. 58.781.  DISSOLUTION OF DISTRICT PRIOR TO ISSUANCE OF BONDS.  (a)  If the electors of a district reject the proposal to issue construction bonds by a constitutional or statutory majority vote, the board must dissolve the district and liquidate the affairs of the district as provided in Sections 58.781-58.792 of this code.
(b)  Subject to the provisions of Subchapter G of Chapter 50 of this code, if a district finds at any time before the authorization of construction bonds or the final lending of its credit in another form that the proposed undertaking for any reason is impracticable or apparently cannot be successfully and beneficially accomplished, the board may issue notice of a hearing on a proposal to dissolve the district.
(c)  Subject to the provisions of Subchapter G of Chapter 50 of this code, if 20 percent of the qualified voters of a district petition the board for a hearing on a proposal to dissolve the district and deposit with the board an amount estimated to cover the actual cost of giving notice and holding the hearing, the board shall publish notice of the hearing within 10 days and shall hold the hearing within 40 days after the filing of the petition, as provided in Sections 58.782-58.785 of this code.  If the finding is against the petition, the deposit shall be applied to pay the cost of giving notice and holding the hearing.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.782. Notice of Hearing

Sec. 58.782.  NOTICE OF HEARING.  The board shall post notice of the hearing on the bulletin board at the courthouse door of each county in which the district is located and at three or more other public places within the boundaries of the district.  The notice must be posted at least 10 days before the hearing on the proposed dissolution of the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.783. Hearing

Sec. 58.783.  HEARING.  The board shall hear all interested persons and shall consider their evidence at the time and place stated in the notice.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.784. Board's Order to Continue or Dissolve District

Sec. 58.784.  BOARD'S ORDER TO CONTINUE OR DISSOLVE DISTRICT.  The board shall determine from the evidence whether the best interests of the persons, land, and property in the district will be promoted by prosecuting the district's plans or whether the best interests of the persons and property in the district will be served by dissolving the district, and the board shall enter the appropriate findings and order in the record.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.785. Judicial Review of Board's Order

Sec. 58.785.  JUDICIAL REVIEW OF BOARD'S ORDER.  The board's decree to continue or to dissolve the district shall be final and cannot be judicially reviewed except on the ground of fraud, palpable error, or gross abuse of discretion.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.786. Appointment of Trustee

Sec. 58.786.  APPOINTMENT OF TRUSTEE.  (a)  If the board orders the dissolution of the district, it shall appoint a director or some other competent person as trustee to close the affairs of the district as soon as practicable.
(b)  The board shall determine the term of service and the amount of compensation for the trustee.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.787. Discharge of District's Obligations by Trustees

Sec. 58.787.  DISCHARGE OF DISTRICT'S OBLIGATIONS BY TRUSTEES.  (a)  The trustee shall reduce all assets and resources of the district to possession and money and apply them to discharge the outstanding obligations of the district, having regard to specific funds.
(b)  If required, the board shall levy, assess, and collect sufficient additional taxes to pay all necessary expenses and outstanding obligations of the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.788. Discharge of Trustee

Sec. 58.788.  DISCHARGE OF TRUSTEE.  The trustee shall be discharged when all obligations of the district are paid and the trustee's account is verified and settled.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.789. Final Order of Dissolution

Sec. 58.789.  FINAL ORDER OF DISSOLUTION.  After all obligations are paid and the trustee is discharged, the board shall enter its final order of dissolution and record the final order in the deed records of the county or counties in which the district is located.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.790. Water Rights of Dissolved District

Sec. 58.790.  WATER RIGHTS OF DISSOLVED DISTRICT.  Water rights held from the state shall revert to the state and may not be assigned by the district in anticipation of dissolution.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.791. Taxes in Excess of District's Obligations

Sec. 58.791.  TAXES IN EXCESS OF DISTRICT'S OBLIGATIONS.  (a)  If taxes have been collected by the dissolved district in excess of the amount required to liquidate the obligations of the district, the excess shall be paid ratably to the county treasurer or treasurers of the county or counties in which the district was located.
(b)  The commissioners courts shall credit the money received from the dissolved district to the interest and sinking fund for any outstanding county bonds.  If the county has no outstanding bonds, the money may be applied as the commissioners court lawfully directs.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.793. Dissolution of District for Failure to Complete Plant

Sec. 58.793.  DISSOLUTION OF DISTRICT FOR FAILURE TO COMPLETE PLANT.  Subject to the provisions of Subchapter G of Chapter 50 of this code, if a district has not within 10 years from the date of its creation commenced and completed the construction of a plant and improvements to carry out the purposes of its creation in accordance with the plans adopted by the district, the board may enter a resolution in its minutes to dissolve the district under the provisions of Sections 58.794-58.828 of this code.  After compliance with these provisions, a vote of the electors of the district, and the payment of its valid, enforceable indebtedness, the district may be dissolved.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.794. Resolution to Dissolve District

Sec. 58.794.  RESOLUTION TO DISSOLVE DISTRICT.  The board shall find in its resolution to dissolve the district that the plans of the district are impracticable or that the purposes of the district should be abandoned and shall state the reasons for the finding.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.795. Statements of Indebtedness and Expenses

Sec. 58.795.  STATEMENTS OF INDEBTEDNESS AND EXPENSES.  The board shall prepare or have prepared and shall approve a statement of all valid, enforceable indebtedness of the district and shall enter the statement in the minutes.  The board shall prepare or have prepared an estimate of all expenses incurred or to be incurred in the dissolution of the district and in the collection of sufficient taxes to pay all valid, enforceable indebtedness of the district.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.796. Election to Approve Dissolution of District and Issuance of Dissolution Bonds

Sec. 58.796.  ELECTION TO APPROVE DISSOLUTION OF DISTRICT AND ISSUANCE OF DISSOLUTION BONDS.  The board shall enter an order calling an election to determine whether or not the district shall be dissolved and bonds issued to pay the district's indebtedness and estimated expenses.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.797. Maximum Amount, Interest Rate, and Maturity of Bonds

Sec. 58.797.  MAXIMUM AMOUNT, INTEREST RATE, AND MATURITY OF BONDS.  The maximum amount of bonds to be voted on and issued shall not be more than the total amount of the approved valid, enforceable indebtedness and the estimate of expenses, exclusive of the estimated cost of collection of taxes.  The maximum amount of bonds, exclusive of interest and expenses of collection, to be issued for fees and expenses of dissolution of the district shall not be more than an amount equal to $2 times the number of acres in the district.  The bonds shall mature serially over a period of not more than seven years.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.798. Notice of Election

Sec. 58.798.  NOTICE OF ELECTION.  (a)  The president and secretary of the board shall issue notice of the election, stating:
(1)  the findings of the board with reference to the dissolution of the district;
(2)  the amount of bonds to be issued;
(3)  the interest rate on the bonds;  and
(4)  the time and place of the election.
(b)  The notice also shall contain a statement of the estimates and the expenses incurred and to be incurred in the dissolution of the district and the collection of taxes for the payment of the bonds and shall state that the bonds will be payable by the levy of taxes on the taxable property in the district in proportion to the values of the property as provided in Section 58.804 of this code.
(c)  The notice shall be published once a week for two consecutive weeks in a newspaper with general circulation in the county or counties in which any part of the district is located.  The first publication shall be at least 14 days before the day of the election.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 58 - Irrigation Districts › Subchapter O. Dissolution of District › Section 58.799. Procedure for Holding Election

Sec. 58.799.  PROCEDURE FOR HOLDING ELECTION.  (a)  The ballots for the election shall be printed to provide for voting for or against the proposition:  "Dissolution of the district and issuance of dissolution bonds and the levy of taxes for the payment of the bonds."
(b)  The election shall be conducted and returns made and canvassed according to the provisions in this chapter for construction bond elections.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.