reglab/statecodes huggingface dataset:
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter K. Issuance of Bonds › Section 51.454. Hearing Before Issuing Certain Bonds

Sec. 51.454.  HEARING BEFORE ISSUING CERTAIN BONDS.  If a district issues its original bonds under Section 51.450(b)(2) of this code and later desires to issue bonds payable in whole or in part from taxes or to levy a tax for maintenance purposes, the district shall hold a hearing to exclude land, and at the time provided by law, shall hold another hearing to adopt a plan of taxation.  These hearings shall be held before an election is called to approve the issuance of tax-supported bonds or the levy of a maintenance tax.
Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter K. Issuance of Bonds › Section 51.455. Issuance of Revenue Bonds to Construct Extensions and Improvements to Certain Systems

Sec. 51.455.  ISSUANCE OF REVENUE BONDS TO CONSTRUCT EXTENSIONS AND IMPROVEMENTS TO CERTAIN SYSTEMS.  (a)  A district which has adopted a plan for improvements designed to furnish a water and sewer system may also issue its revenue bonds as provided in Section 51.450(b)(2) of this code to construct extensions and improvements to the water and sewer system or to an irrigation system.
(b)  The district may pay the revenue bonds by entering into contracts to pledge the net revenue derived from the sale of water for irrigation purposes and service charges obtained from the sale and distribution of water for irrigation purposes.
(c)  The bonds may be issued in one or more issues under the terms and conditions considered by the board to be advisable.
Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.501. Tax to Pay Preliminary Bonds

Sec. 51.501.  TAX TO PAY PRELIMINARY BONDS.  Taxes to pay principal and interest on preliminary bonds shall be levied and collected on the ad valorem basis.
Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.502. Hearing to Determine Basis of Taxation

Sec. 51.502.  HEARING TO DETERMINE BASIS OF TAXATION.  After the board adopts plans for construction of a plant and improvements to accomplish the purposes of the district and after an election is held to authorize the issuance of construction bonds and the levy of a tax to pay for the bonds, the board shall hold a public hearing to determine whether the taxes to pay the construction bonds and maintenance, operation, and administrative costs of the district shall be levied, assessed, and collected on:
(1)  the ad valorem basis;
(2)  the basis of assessment of specific benefits;
(3)  the basis of assessment of benefits on an equal sum per acre;  or
(4)  the ad valorem basis for part of the total tax or defined area or property and on the benefit basis for the other part of the tax or defined area or property.
Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.503. Notice of Hearing

Sec. 51.503.  NOTICE OF HEARING.  Notice of the time and place of the hearing and the proposition to be determined shall be published once a week for two consecutive weeks in one or more newspapers with general circulation in the district.  The first publication shall be made not less than 10 days before the day of the hearing set in the notice.
Acts 1971, 62nd Leg., p. 349, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.504. Conduct of Hearing

Sec. 51.504.  CONDUCT OF HEARING.  (a)  At the hearing, any person who is a taxpayer in the district may appear and offer testimony to show which plan of taxation will be most conducive to equitable distribution of taxes.
(b)  The hearing may be adjourned from day to day until all persons wishing to testify have been heard.
Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.505. Order

Sec. 51.505.  ORDER.  (a)  The board shall adopt the plan of taxation which will, in its judgment under the evidence, be most conducive to the equitable distribution of the district's tax.
(b)  If the plan adopted by the board is made under the provisions of Section 51.512 of this code, the order shall specify the proportion of the tax which falls under each designated classification.
(c)  The order of the board is final and cannot be reviewed or questioned in any court except on the ground of fraud or palpable and arbitrary abuse of discretion.
Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.506. Change Tax Plan

Sec. 51.506.  CHANGE TAX PLAN.  If after a tax plan is adopted the directors find that the best interest of the district and the necessity to maintain adequately and equitably the district's tax requires a change in the tax plan, the board may give notice, hold a hearing, and determine a new plan in the manner provided in Sections 51.502-51.505 of this code.
Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.507. Effect of Sections 51

Sec. 51.507.  EFFECT OF SECTIONS 51.501-51.506 OF CODE.  Nothing in Sections 51.501-51.506 of this code shall be held to alter provisions of this chapter relating to districts which have contracts with the United States or to alter or impair the provisions of this code relating to taxes levied to provide local improvements to a defined area which do not affect the entire district.
Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.508. Unlimited Authority to Collect Service Charges and Taxes

Sec. 51.508.  UNLIMITED AUTHORITY TO COLLECT SERVICE CHARGES AND TAXES.  The provisions of this subchapter do not alter or impair the right of a district to make, establish, and collect maintenance and operation charges for service rendered;  to levy and collect taxes to secure funds to maintain, repair, and operate all works and facilities;  and to give and maintain proper service for the purposes of its organization.
Acts 1971, 62nd Leg., p. 350, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.509. Lien Created; No Limitation

Sec. 51.509.  LIEN CREATED;  NO LIMITATION.  Charges or assessments imposed by a district for maintenance and operation of works, facilities, and services of the district shall constitute a lien against the land to which the charges or assessments have been established.  No law providing limitation against actions for debt shall apply.
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.  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 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.510. Purpose of Sections 51

Sec. 51.510.  PURPOSE OF SECTIONS 51.511-51.530 OF CODE.  The purpose of Sections 51.511-51.530 of this code is to give a district the flexibility of taxing power which will permit and cause the tax of the district to be equitably distributed and which will give the highest practicable degree of service under the peculiar physical and economic conditions of the district.  To this end, these sections shall be liberally and sympathetically construed.
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.511. Authority to Adopt Alternative Plans of Taxation

Sec. 51.511.  AUTHORITY TO ADOPT ALTERNATIVE PLANS OF TAXATION.  A district operating under the provisions of Article XVI, Section 59, of the Texas Constitution, shall adopt a tax plan under the alternative provisions of Sections 51.512-51.530 of this code either at the time of its creation or before the appointment of commissioners of appraisement under this chapter.
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.512. Alternative Plans of Taxation

Sec. 51.512.  ALTERNATIVE PLANS OF TAXATION.  (a)  The district's taxes for all purposes, except to pay the cost of preliminary surveys, may be levied, assessed, and collected on an adopted basis to be chosen from the alternatives provided in this section.
(b)  The district's tax plan may be based on any one of the following:
(1)  ad valorem basis;
(2)  benefit basis;
(3)  ad valorem basis to obtain a part or percentage of the total tax or to apply to a specific part of the district and benefit basis applied to the other part of percentage of the tax or to the remaining part of the district;  or
(4)  either ad valorem or benefit basis on designated property or defined areas of the district to pay for improvements, facilities, or service peculiar to the defined part of the district and not generally and directly benefiting the district as a whole.
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.513. Adoption of Plan of Taxation

Sec. 51.513.  ADOPTION OF PLAN OF TAXATION.  (a)  Except as provided in Section 51.512(b)(4) of this code, before the commission of appraisement is appointed and the construction bonds are sold, the board shall adopt a proposed plan of taxation as provided in Sections 51.502-51.505 of this code.
(b)  If the tax plan is not based wholly on the ad valorem basis or on the benefit basis, the order adopting the proposed plan shall specify the portion of the tax to be based on the ad valorem basis and the portion to be based on the benefit basis.  The board also shall state the physical and economic reasons, the peculiar diverse local needs, or the comparative potential benefits of different areas of designated property in the district which make it necessary or equitable to levy all or part of the tax on a defined part of the district on the ad valorem or benefit basis.
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.514. Notice of Adoption of Plan and Hearing

Sec. 51.514.  NOTICE OF ADOPTION OF PLAN AND HEARING.  (a)  After the tax plan is adopted, the board shall publish notice once a week for two consecutive weeks in one or more newspapers with general circulation in the county or counties in which the district is located.
(b)  The notice shall state:
(1)  that the tax plan has been adopted;
(2)  that the plan is available for public inspection in the district's office;
(3)  that a hearing on the plan will be held by the board at a specified place and at a particular time, which shall not be less than 15 days nor more than 20 days after the first publication of notice;  and
(4)  that all interested persons may appear and support or oppose all or part of the proposed tax plan and offer testimony.
Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.515. Order Adopting Tax Plan

Sec. 51.515.  ORDER ADOPTING TAX PLAN.  (a)  After all persons have been heard, the board may approve the proposed tax plan or may change or modify the plan.
(b)  The board shall adopt a tax plan which it considers, under the evidence before it, most equitably distributes the tax burden and conserves the public welfare.
(c)  The board shall enter its order establishing the tax plan, and the plan shall become the basis for the assessment and collection of taxes until the district adopts a different plan.
(d)  The order is not subject to judicial review except on the ground of fraud, palpable error, or arbitrary and confiscatory abuse of discretion.
(e)  A new plan may be adopted if required to preserve equity of distribution in the manner provided for adopting the original plan;  however, no change may be made in the tax plan which will impair the ability of the district promptly to meet all outstanding obligations of the district within the intent of Sections 51.434 and 51.437 of this code.
Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.516. Obtaining Funds to Construct, Administer, Maintain, and Operate Improvements and Facilities in Defined Part of District

Sec. 51.516.  OBTAINING FUNDS TO CONSTRUCT, ADMINISTER, MAINTAIN, AND OPERATE IMPROVEMENTS AND FACILITIES IN DEFINED PART OF DISTRICT.  On adoption of the plan of taxation provided in Section 51.512(b)(4) of this code, the district, under the limitations of this subchapter, may apply separately, differentially, equitably, and specifically its taxing power and lien to a defined area or designated property to provide money to construct, administer, maintain, and operate improvements and facilities peculiar to the defined area or the designated property.
Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.517. Adoption of Tax Plan for Only Part of District

Sec. 51.517.  ADOPTION OF TAX PLAN FOR ONLY PART OF DISTRICT.  If a district adopts the tax plan and assumes the powers in Section 51.512(b)(4) of this code, or if required to conserve and protect the public welfare, the district, in the manner provided in Sections 51.518-51.524 of this code, may provide, pay for, maintain, and operate improvements, service, or facilities peculiar to a designated area or defined property which do not affect the whole district.
Acts 1971, 62nd Leg., p. 352, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.518. Defining Area and Designating Property to Be Benefited by Improvements; Adopting Tax Plan

Sec. 51.518.  DEFINING AREA AND DESIGNATING PROPERTY TO BE BENEFITED BY IMPROVEMENTS;  ADOPTING TAX PLAN.  (a)  The board shall define the particular area to be taxed by metes and bounds or designate the property to be served, affected, and taxed.
(b)  The board shall adopt a plan for improvements in the defined area or to serve the designated property in the manner provided in Sections 51.410-51.411 of this code.
(c)  The board shall adopt a plan of taxation to apply to the defined area or designated property which may or may not be in addition to other taxes imposed by the district on the same area or property.  The proportional tax or income contributions of the defined area or designated property and the proportional and equitable interest of the entire district shall be taken into consideration in imposing any tax to an area or piece of property.
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.519. Notice and Hearing

Sec. 51.519.  NOTICE AND HEARING.  The board shall give notice and hold a hearing in the same manner and for the same purpose as provided in Sections 51.514-51.515 of this code.
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.520. Board's Order

Sec. 51.520.  BOARD'S ORDER.  At the hearing, if the board decides to define and serve the proposed separate tax area or separate designated property, it shall enter an order in the record, and if the proposal involves the issuance of bonds, the board shall call an election in the whole district.
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.521. Procedure for Election

Sec. 51.521.  PROCEDURE FOR ELECTION.  (a)  The election shall conform to the provisions of this code relating to an election to authorize the issuance of construction bonds.
(b)  The board shall submit the appropriate issues to the electors, and the issues may be submitted on the same ballot to be used in another election.
(c)  The notice of election shall define the area to be designated and the plan of taxation to be applied.
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.522. Election Not Required in Separate Election Precinct

Sec. 51.522.  ELECTION NOT REQUIRED IN SEPARATE ELECTION PRECINCT.  If proposed improvements are considered to be required to promote the public welfare or if the owners of the land in a defined area file a petition acknowledged as required for deeds requesting the district to provide improvements and assess a tax only in the defined area, it is not necessary to constitute the area a separate election precinct and have a separate election in that area.
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.523. Ballots

Sec. 51.523.  BALLOTS.  The ballot for an election under this subchapter shall be printed to provide for voting for or against substantially the proposition:  "Designation of the area, issuance of bonds, levy of a tax to retire the bonds, and levy of a maintenance tax."
Acts 1971, 62nd Leg., p. 353, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 26, eff. September 1, 2013.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.524. Declaring Result and Issuing Order

Sec. 51.524.  DECLARING RESULT AND ISSUING ORDER.  If a majority of the electors approve the proposal, the board shall declare the result and, by order, shall establish the area and define it by metes and bounds or designate the specific property and shall fix the tax basis for the area or property.  A certified copy of the order shall be recorded in the minutes of the district and shall constitute notice.
Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.525. Pledge of Faith and Credit

Sec. 51.525.  PLEDGE OF FAITH AND CREDIT.  If at an election the electors approve the issuance of bonds and the levy of a tax which applies only to a defined area, the district may issue bonds which pledge only the faith and credit based on the property values in the defined area;  however, the district may pledge the full faith and credit of the entire district under the condition of authorization in Section 51.529 of this code.
Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.526. Election in Separate Election Precinct

Sec. 51.526.  ELECTION IN SEPARATE ELECTION PRECINCT.  (a)  If the improvements to be provided in a defined area are considered peculiarly for the benefit of that area and not required to conserve the public or general welfare in the district as a whole, and if the proposed improvements in that area will require the imposition of a tax only on the property in the area, the defined area is constituted a separate election precinct in which a separate election shall be held to determine if the improvements will be provided and a separate tax levied.
(b)  The election shall be held in the manner provided for issuance of bonds under this subchapter.
(c)  If a majority of the electors in the defined area approve the propositions, the district shall provide money when necessary and shall provide the improvements and levy the tax.
(d)  At an election in the defined area, each qualified elector of the district who owns property in the defined area may elect to vote in the area and not in the precinct of his residence.
Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.527. Issuance of Bonds and Levy of Tax for Defined Area or Designated Property

Sec. 51.527.  ISSUANCE OF BONDS AND LEVY OF TAX FOR DEFINED AREA OR DESIGNATED PROPERTY.  (a)  After the order is recorded, the district may issue its bonds to provide the specific plant, works, and facilities included in the plans adopted for the area or to serve the property and shall provide the plant, works, and facilities.
(b)  In the appropriate case, the board shall levy, assess, and collect taxes on the property located in the defined area or on the designated property in conformity with the adopted tax plan.
(c)  After bonds issued for the defined area or designated property are fully paid or defeased, the board may declare the defined area dissolved or may repeal the designation of the designated property.  After that declaration or repeal, the board shall cease imposing any special taxes authorized under the adopted tax plan on the property located in the defined area or on the designated property.
Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 105 (S.B. 902), Sec. 27, eff. September 1, 2013.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.528. Contract to Provide Improvements, Facilities, and Services to Designated Property or Area

Sec. 51.528.  CONTRACT TO PROVIDE IMPROVEMENTS, FACILITIES, AND SERVICES TO DESIGNATED PROPERTY OR AREA.  (a)  Property or areas inside or outside the district may, by contract, be designated to obtain improvements, facilities, or service for the designated area or property.
(b)  The designation shall be based on a written petition in conformity with the laws authorizing contracts by a petitioner or person owning, controlling, or governing the property or area to be designated.
(c)  The board may make the designation in a contract to provide, administer, maintain, and operate the desired improvements, facilities, or service for the designated area or property, and the designated area or property shall be subject to being made the basis of the bonds and may be subject to a tax lien in amount to retire the obligations incurred by the district to provide the facilities, improvements, or service and to cover the expenses necessary to administer, maintain, and operate the improvements and facilities under the contract.
(d)  The contract may not violate the law of this state or the United States and may not result in impairing a vested right or causing the district to fail to serve fully and permanently water demands in the district in the order of preference of uses.
(e)  The contract may provide that one governing body may establish the contractual and statutory tax lien in behalf of the district and may levy, assess and collect the tax for and on behalf of the district.
(f)  The district may not issue bonds pledging the full faith and credit of the district under this section or under Section 51.517 of this code without submitting the proposition to the electors of the whole district under the provisions of this subchapter or under the provisions authorizing the issuance of construction bonds.
Acts 1971, 62nd Leg., p. 354, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.529. Authority of District

Sec. 51.529.  AUTHORITY OF DISTRICT.  (a)  If a majority of the electors in the whole district approve the proposal, the district may issue its bonds to provide the plant, improvements, and facilities peculiar to the defined area or designated property or peculiar to a contract for service and may pledge the full faith and credit of the district to pay for the bonds.
(b)  The district shall have a lien on the property in the defined area or on the designated property and may levy, assess, and collect or have levied, assessed, and collected taxes in the area or on the property to protect the district from or to compensate any liability incurred on behalf of the defined area or designated property.
Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.530. Administrative Authority of Board

Sec. 51.530.  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.
Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.531. Master District; Taxing Authority

Sec. 51.531.  MASTER DISTRICT;  TAXING AUTHORITY.  A master district may levy and collect taxes, equitably distributed, which shall be in addition to other taxes which may be levied by the several districts constituting the master district.
Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.532. Taxes in Districts Consisting of a City, Town or Municipal Corporation

Sec. 51.532.  TAXES IN DISTRICTS CONSISTING OF A CITY, TOWN OR MUNICIPAL CORPORATION.  If a city, town, or municipal corporation is constituted a district operating under this chapter, taxes levied in the district may be assessed and collected in the manner provided in Sections 51.533-51.538 of this code.
Acts 1971, 62nd Leg., p. 355, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.533. Order Fixing Rate of Taxation

Sec. 51.533.  ORDER FIXING RATE OF TAXATION.  (a)  The board shall issue an order fixing the rate of taxation and levying a tax.  The order shall be signed by the president and secretary of the district, and the district seal shall be attached.
(b)  The board shall enter the order in their minutes and file a copy of the order with the secretary of the city, town, or municipal corporation.
(c)  The secretary of the city, town, or municipal corporation shall record the order in a book kept in his office for that purpose and shall make and deliver a copy of the order to the assessor and collector of the city, town, or municipal corporation.
Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.534. Addition of Land to Defined Area

Sec. 51.534.  ADDITION OF LAND TO DEFINED AREA.  The procedures of Section 49.301 may be used to add land to a defined area created under this subchapter.  The land must be included in the district but is not required to be contiguous to the defined area.  Notwithstanding any law to the contrary, the procedures of Section 49.301 shall apply to districts operating under Chapter 49.
Added by Acts 1997, 75th Leg., ch. 1010  Sec. 4.46, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 230, Sec. 1, eff. Aug. 30, 1999.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.535. Provisions of Chapter Inapplicable to District

Sec. 51.535.  PROVISIONS OF CHAPTER INAPPLICABLE TO DISTRICT.  If taxes are levied, assessed, and collected under Sections 51.533-51.538 of this code, the provisions of this chapter relating to assessment and collection of taxes do not apply to the district and it is not necessary for the district to appoint an assessor and collector.
Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.536. Compensation of City Assessor and Collector

Sec. 51.536.  COMPENSATION OF CITY ASSESSOR AND COLLECTOR.  The board shall pay to the city assessor and collector and other city officers reasonable compensation for the services performed by them for the district.  The amount of compensation shall be fixed in advance of the performance of the duties.
Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.537. Municipality's Authority Regarding Defined Area

Sec. 51.537.  MUNICIPALITY'S AUTHORITY REGARDING DEFINED AREA.  (a)  This section applies only to a municipality any portion of which is located in a county with a population of more than 1.2 million and less than 1.5 million.
(b)  A municipality may not annex a part of a defined area in a district that has adopted a plan for the defined area under this subchapter unless:
(1)  90 percent or more of all facilities and infrastructure described by the plan has been installed and completed; and
(2)  the municipality:
(A)  annexes all of the defined area that is within the municipality's extraterritorial jurisdiction; and
(B)  assumes the pro rata share of the bonded indebtedness of the annexed area.
(c)  After the annexation occurs:
(1)  the annexed area is not eligible to be a defined area under this subchapter; and
(2)  the district may not impose in the annexed area a tax authorized for a defined area under this subchapter.
Added by Acts 2005, 79th Leg., Ch. 962 (H.B. 1644), Sec. 3, eff. June 18, 2005.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 182, eff. September 1, 2011.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 281, eff. September 1, 2023.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter L. Tax Plan › Section 51.538. Election Required

Sec. 51.538.  ELECTION REQUIRED.  Taxes levied, bonds issued, and indebtedness incurred by a district operating under Sections 51.533-51.538 of this code are subject to the provisions of the constitution and this chapter which require an election to authorize tax levies, bonds, and indebtedness.
Acts 1971, 62nd Leg., p. 356, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter M. Taxation on the Ad Valorem Basis › Section 51.561. Assessment and Collection of District Taxes

Sec. 51.561.  ASSESSMENT AND COLLECTION OF DISTRICT TAXES.  The assessor and collector shall assess and collect taxes for the district.
Acts 1971, 62nd Leg., p. 357, ch. 58, Sec. 1, eff. Aug. 30, 1971.  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 51 - Water Control and Improvement Districts › Subchapter M. Taxation on the Ad Valorem Basis › Section 51.591. Attorney to File Suits to Collect Delinquent Taxes

Sec. 51.591.  ATTORNEY TO FILE SUITS TO COLLECT DELINQUENT TAXES.  (a)  The board shall on or before April 1 of each year employ an attorney to file suits to collect all delinquent taxes.
(b)  The attorney is entitled to receive a fee of 10 percent of the amount of all delinquent taxes collected or paid after suits are filed.  The fees shall be charged as court costs.
Acts 1971, 62nd Leg., p. 362, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.631. Method of Taxation for District Under Contract With United States

Sec. 51.631.  METHOD OF TAXATION FOR DISTRICT UNDER CONTRACT WITH 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 51.632-51.634 of this code.
Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.632. Assessment Record

Sec. 51.632.  ASSESSMENT RECORD.  When necessary, the board shall apportion and assess the benefits conferred on property 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 may be more than the benefit which accrues to the property from the organization, operation, and maintenance of the district and its improvements.
Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.633. Notice of Taxes

Sec. 51.633.  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.
Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.634. Decision After Hearing

Sec. 51.634.  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.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.635. Method of Taxation for District Not Under Contract With the United States

Sec. 51.635.  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 51.636-51.648 of this code.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.636. Commissioners of Appraisement

Sec. 51.636.  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.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.637. Compensation of Commissioners

Sec. 51.637.  COMPENSATION OF COMMISSIONERS.  On approval by the board, each commissioner is entitled to receive $10 a day for each day he actually serves, plus all necessary expenses.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.638. Notice of Appointment and Meeting

Sec. 51.638.  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.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.639. First Meeting of Commissioners

Sec. 51.639.  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.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.640. Assistance for Commissioners

Sec. 51.640.  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.
Acts 1971, 62nd Leg., p. 365, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.641. Viewing Land and Other Property and Improvements in District

Sec. 51.641.  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 the public roads, railroads, rights-of-way, and other property and improvements located in the district and shall assess the amount of the benefits and damages that will accrue to the land, roads, railroads, rights-of-way or other property or improvements in the district from the construction of the improvements.
Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.642. Commissioners Report

Sec. 51.642.  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.
Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.643. Notice of Hearing

Sec. 51.643.  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 also shall be filed with the commissioners of appraisement and the clerk of the commissioners court.
Acts 1971, 62nd Leg., p. 366, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.644. Hearing

Sec. 51.644.  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.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.645. Witnesses at the Hearing

Sec. 51.645.  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.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.646. Costs of Hearing

Sec. 51.646.  COSTS OF HEARING.  The commissioners may adjudge and apportion the costs of the hearing in any manner they consider equitable.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.647. Commissioners' Decree

Sec. 51.647.  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 land and other property in the district are final and conclusive.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 69, eff. Sept. 1, 1989.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.648. Effect of Final Judgment and Decree

Sec. 51.648.  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 land and other real property in the district in proportion to the net benefits to the land or other property stated in the final judgment and decree.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 51 - Water Control and Improvement Districts › Subchapter N. Taxation on the Benefit Basis › Section 51.649. Fixing Tax as Equal Sum on Each Acre

Sec. 51.649.  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.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.