reglab/statecodes huggingface dataset:
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter D. Powers and Duties › Section 57.116. Engineer's Construction Report

Sec. 57.116.  ENGINEER'S CONSTRUCTION REPORT.  (a)  As work progresses on the district's improvements, the engineer shall make a report to the board, showing in detail whether or not the contract is being fulfilled.
(b)  When the work is completed, the engineer shall make a detailed report to the board, showing whether or not the contract has been completely fulfilled, and if not, in what particular it has not been fulfilled.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 38, 39, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter D. Powers and Duties › Section 57.117. Inspection and Report by Executive Director

Sec. 57.117.  INSPECTION AND REPORT BY EXECUTIVE DIRECTOR.  (a)  The executive director shall inspect the construction of a levee or other improvement once every 60 days after the construction work has commenced, and if he finds that the work has been done in strict accordance with the contract, the executive director shall certify this fact, and his certificate shall give a full description of the work done up to the date of inspection.
(b)  If the executive director finds that the work has not been done in strict accordance with the contract, he shall officially certify this fact, and in the certificate he shall state where the contractor has failed to comply with the contract.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 40, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter D. Powers and Duties › Section 57.118. Compliance With Contract

Sec. 57.118.  COMPLIANCE WITH CONTRACT.  After the board receives a report that the contractor has failed to comply with the contract, it shall demand that the contractor comply with the requirements of the contract at his own expense, and no further accounts, claims, or vouchers submitted by the contractor shall be approved or paid until the contractor complies with the requirements of the executive director by constructing the improvement in accordance with the contract.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 41, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter D. Powers and Duties › Section 57.121. Interpretation of District Powers

Sec. 57.121.  INTERPRETATION OF DISTRICT POWERS.  Except as expressly provided, specific powers authorized by this chapter may not operate as a limitation on the general powers authorized by this chapter.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter E. Engineer's Report › Section 57.151. Authority of Engineer

Sec. 57.151.  AUTHORITY OF ENGINEER.  The engineer, subject to the authority of the commission, shall control the engineering work of the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff. June 10, 1981;  Acts 1985, 69th Leg., ch. 795, Sec. 1.149, eff. Sept. 1, 1985.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter E. Engineer's Report › Section 57.154. Survey and Report

Sec. 57.154.  SURVEY AND REPORT.  (a)  The engineer shall make a survey of the land inside the boundaries of the district, and land surrounding the district, that will be improved or reclaimed by the system of levees and drainage to be adopted and shall prepare for the board a written report, with maps and profiles, of the results of his survey.
(b)  Repealed by Acts 2003, 78th Leg., ch. 248, Sec. 57.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 35, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 57(1), eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter E. Engineer's Report › Section 57.155. Contents of Report

Sec. 57.155.  CONTENTS OF REPORT.  (a)  The engineer's report shall contain a complete plan for draining land, constructing levees on land, and reclaiming land of the district from overflow or damage by waters from streams inside or adjacent to the district which may affect land in the district.  The report shall also include a description of the physical characteristics of the land within the district and the location of any public roads, railroads, rights-of-way and roadways, and other improvements on the land of the district.
(b)  The plan may include, and where necessary must include, the costs of straightening streams which may injure the land of the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter F. General Fiscal Provisions › Section 57.177. Financing the District Without Bonds

Sec. 57.177.  FINANCING THE DISTRICT WITHOUT BONDS.  (a)  If the district wants to carry out its purposes without issuing bonds, the board may arrange for contributions from landowners or other sources to provide the funds required to complete the improvements.
(b)  The electors of the district may vote to create an indebtedness which is not evidenced by bonds.
(c)  If the district creates an indebtedness under this section, the indebtedness may not be more than:
(1)  the cost of construction of the improvements included in the engineer's report;
(2)  the cost of maintaining the improvements for two years;  and
(3)  an additional amount equal to 10 percent to meet emergencies, modifications, and changes lawfully made, plus damages awarded against the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 36, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 43, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter F. General Fiscal Provisions › Section 57.178. Disbursement of District Money

Sec. 57.178.  DISBURSEMENT OF DISTRICT MONEY.  The board by resolution may allow:
(1)  a bank in which the district deposits money to sign disbursements;
(2)  the disbursement of district money to be transferred by Automated Clearing House (ACH); and
(3)  the wire or electronic transfer of district money to vendors or other authorized accounts not in the name of the district.
Added by Acts 2023, 88th Leg., R.S., Ch. 726 (H.B. 2508), Sec. 1, eff. June 12, 2023.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.201. Power to Issue Bonds

Sec. 57.201.  POWER TO ISSUE BONDS.  The district may issue bonds, but it may not issue bonds nor incur any debt unless an election is held in the district and the proposition is approved by a majority vote of the electors of the district who vote in the election.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.207. Declaring Result of Election

Sec. 57.207.  DECLARING RESULT OF ELECTION.  The board shall enter an order declaring the election result in its minutes.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1995, 74th Leg., ch. 715, Sec. 31, eff. Sept. 1, 1995.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.208. Issuance of Bonds

Sec. 57.208.  ISSUANCE OF BONDS.  (a)  If the issuance of bonds and the levy of taxes to pay for the bonds are approved by the electors of the district, the board may order the issuance of the bonds in one or more installments as the board may deem necessary from time to time up to the amount approved at the election.
(b)  The bonds shall be known as "Levee Improvement Bonds".
(c)  The bonds shall be:
(1)  issued in the name of the district;
(2)  signed by the chairman of the board;  and
(3)  attested by the secretary of the board with the seal of the district affixed to the bonds.
(d)  The board shall fix the denominations, terms and conditions of the bonds and make them payable at an expedient time not more than 30 years from the date on the bonds.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1977, 65th Leg., p. 1249, ch. 483, Sec. 7, eff. Aug. 29, 1977;  Acts 2003, 78th Leg., ch. 248, Sec. 44, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.212. Bond Record

Sec. 57.212.  BOND RECORD.  (a)  After the bonds are issued, the board shall deliver a well-bound book to the county treasurer of the county of jurisdiction, who shall keep in the book a record of:
(1)  all bonds which have been issued;
(2)  the number of each bond;
(3)  the amount of each bond;
(4)  the rate of interest on each bond;
(5)  the date of issuance of each bond;
(6)  the date when each bond is due;
(7)  the place where each bond is payable;
(8)  the amount received for each bond;  and
(9)  the tax levy to provide a sinking fund to pay principal of and interest on the bonds.
(b)  The treasurer shall keep the book open at all times for inspection by any taxpayer or bondholder, and when a person pays for a bond, the treasurer shall enter the payment in the book.
(c)  The county treasurer is entitled to receive for his services in keeping a record of the bonds the same fee allowed by law to the county clerk for recording deeds.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.213. Refunding Bonds

Sec. 57.213.  REFUNDING BONDS.  (a)  With the consent of the bondholders, a district may refund outstanding bonds by issuing new coupon bonds in their place.
(b)  Interest is shown by coupons attached to the bonds, and the commissioners court of jurisdiction shall determine whether the board will pay the interest on the bonds annually or semiannually.
(c)  The board may pay the refunding bonds serially or in any other manner they choose, but, except as provided in Subsection (d) of this section, they shall pay the bonds not later than 40 years from the date the bonds are issued.
(d)  A district that taxes on the benefit basis and that is located in a county with a population of over 1.3 million may refund outstanding bonds or matured interest coupons on bonds issued by the district with new coupon bonds payable not more than 75 years from their date.
(e)  The district shall issue the bonds in denominations of $100 or a multiple of $100 and, before the bonds are delivered, shall levy a tax sufficient to pay the principal of and interest on the refunding bonds.  The refunding of bonds does not affect any taxes already due.
(f)  The board shall issue refunding bonds in the manner provided for other district bonds.
(g)  The board shall deduct any money on hand in the sinking fund account to ascertain the amount of refunding bonds to be issued and shall apply the money to the payment of the outstanding bonds.
(h)  The board may not issue refunding bonds until they are approved by the attorney general and registered by the comptroller, and the comptroller shall not register the refunding bonds until the old bonds being replaced are presented to him for cancellation.  After the comptroller registers the new bonds, he shall cancel the old bonds and interest coupons and deliver the new bonds to the proper bondholders.  The old bonds may be presented for cancellation in installments, and the comptroller may register and deliver a like amount of the new bonds.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 598, ch. 237, Sec. 140, eff. Sept. 1, 1981;  Acts 2001, 77th Leg., ch. 669, Sec. 148, eff. Sept. 1, 2001.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.2131. Alternative Methods of Issuing Refunding Bonds

Sec. 57.2131.  ALTERNATIVE METHODS OF ISSUING REFUNDING BONDS.  (a)  A district may issue refunding bonds as provided for in this section, notwithstanding Section 57.213 of this code.
(b)  A district may issue bonds to refund all or any part of its outstanding bonds, notes, or other obligations including matured but unpaid interest.
(c)  Refunding bonds shall mature serially or otherwise not more than 40 years from their date and shall bear interest at any rate or rates permitted by the constitution and laws of the state.
(d)  Refunding bonds may be made payable from the same source as the bonds, notes, or other obligations being refunded or from other additional source or sources.
(e)  The refunding bonds must be approved by the attorney general in the manner provided by law for other bonds of the district and shall be registered by the comptroller on the surrender and cancellation of the bonds being refunded.
(f)  The orders or resolutions authorizing the issuance of the refunding bonds may provide that the refunding bonds will be sold and the proceeds deposited in the place or places at which the bonds being refunded are payable, in which case the refunding bonds may be issued before the cancellation of the bonds being refunded.  If refunding bonds are issued before cancellation of the other bonds, an amount which, when added to the earnings and profits from the investment of such amount, is sufficient to pay the interest on and principal of the bonds being refunded to their maturity dates, or to their option dates if the bonds have been duly called for payment prior to maturity according to their terms, shall be deposited in the place or places at which the bonds being refunded are payable.
(g)  If the district issues refunding bonds in accordance with Subsection (f) of this section, the comptroller shall register refunding bonds without the surrender and cancellation of bonds being refunded.
(h)  A refunding may be accomplished in one or in several installment deliveries.
(i)  Refunding bonds are investment securities under Chapter 8, Business & Commerce Code.
(j)  In lieu of the methods provided in this section and in Section 51.213 of this code, a district may refund bonds, notes, or other obligations as provided by the general law of the state.
Added by Acts 1985, 69th Leg., ch. 471, Sec. 1, eff. June 11, 1985.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.214. Issuance of Refunding Bonds Without an Election

Sec. 57.214.  ISSUANCE OF REFUNDING BONDS WITHOUT AN ELECTION.  A district which is converted under Article XVI, Section 59, of the Texas Constitution, may issue refunding bonds without the approval of the electors under the provisions of Section 56.210 of this code.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.215. Investment of Sinking Fund

Sec. 57.215.  INVESTMENT OF SINKING FUND.  The board or commissioners court of jurisdiction may invest the district's sinking funds in county, municipal, district, or other bonds in which other sinking funds may by law be invested and also may invest the sinking funds in bonds of the series to which the funds apply if the bonds are offered for redemption before maturity on terms considered advantageous to the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.216. Providing for Additional Funds

Sec. 57.216.  PROVIDING FOR ADDITIONAL FUNDS.  (a)  If the improvements in the engineer's report are insufficient to reclaim all of the land and other property inside the district, extensive repairs or additions to the improvements are necessary, or additional funds are needed to complete improvements, the board may provide additional funds for the district by following the provisions of this chapter for raising funds.
(b)  If the board creates additional indebtedness or issues additional bonds, the indebtedness or bonds are subject to the provisions of this chapter relating to the issuance of bonds.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 984, ch. 367, Sec. 38, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 45, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter G. Issuance of Bonds › Section 57.217. Eligibility of District Bonds for Investments and Public Funds

Sec. 57.217.  ELIGIBILITY OF DISTRICT BONDS FOR INVESTMENTS AND PUBLIC FUNDS.  A district's bonds, when certified and approved by the attorney general and registered by the comptroller as herein provided, shall be legal and authorized investments for all banks, trust companies, building and loan associations, savings and loan associations, insurance companies of all kinds and types, fiduciaries, and trustees and for all interest and sinking funds and other public funds of the State of Texas and all agencies, subdivisions, and instrumentalities of the state, including all counties, cities, towns, villages, school districts, and all other kinds and types of districts, public agencies, and bodies politic.  A district's bonds shall be eligible and lawful security for all deposits of public funds of the State of Texas and all agencies, subdivisions, and instrumentalities of the state, including all counties, cities, towns, villages, school districts, and all other kinds and types of districts, public agencies, and bodies politic, to the extent of the market value of the bonds, when accompanied by any unmatured interest coupons attached to them.
Added by Acts 1977, 65th Leg., p. 1250, ch. 483, Sec. 9, eff. Aug. 29, 1977.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.251. Levy of Taxes on the Ad Valorem Basis

Sec. 57.251.  LEVY OF TAXES ON THE AD VALOREM BASIS.  (a)  If a district levies taxes on the ad valorem basis, it shall levy and have assessed and collected taxes on all taxable property in the district.
(b)  The taxes must be sufficient to pay the interest on the bonds as it is due, and to raise a sufficient amount to create a sinking fund to redeem and discharge the bonds at maturity.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1977, 65th Leg., p. 1251, ch. 483, Sec. 10, eff. Aug. 29, 1977;  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 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.258. Assessment and Collection of Taxes for Districts With Land in More Than One County

Sec. 57.258.  ASSESSMENT AND COLLECTION OF TAXES FOR DISTRICTS WITH LAND IN MORE THAN ONE COUNTY.  (a)  A district providing for the levy of taxes on the ad valorem basis which includes land located in more than one county has all the rights, powers, and privileges of districts that include land in one county.
(b)  The assessor and collector of each county having land included in the district shall assess the taxes levied by the commissioners court of his county against the land in his county which is included in the district for each year that a tax is levied.
(c), (d) Repealed by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec. 6(a)(3), eff. Jan. 1, 1982.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec. 6(a)(3), eff. Jan. 1, 1982.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.259. Assessment of Damages

Sec. 57.259.  ASSESSMENT OF DAMAGES.  (a)  In a district which levies taxes on the ad valorem basis, the commissioners of appraisement shall be appointed and shall act in the manner provided in Sections 57.261-57.270 of this code, except that persons appointed under this section may not assess benefits.
(b)  Proceedings, notice, and hearings shall be governed by the provisions of this chapter relating to assessment of taxes on the benefit basis.
(c)  Provisions of this chapter relating to assessment of damages in districts levying taxes on the benefit basis shall apply to assessment of taxes on the ad valorem basis.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.260. Levy of Taxes on Benefit Basis

Sec. 57.260.  LEVY OF TAXES ON BENEFIT BASIS.  (a)  If a district levies taxes on the benefit basis, the commissioners court of each county in which any portion of that district is located shall levy and have assessed and collected taxes on all taxable property inside the district, based on the net benefits which the commissioners of appraisement find will accrue to each piece of property from the improvements described in the engineer's report or other authorized improvements.
(b)  The taxes shall be sufficient to pay the interest on the bonds, as it is due, and to raise an amount to create a sinking fund sufficient to discharge and redeem the bonds at maturity.
(c)  The levy for each year throughout the life of the bond issue may be made at the time the bonds are issued and shall be the rate of levy for each year until it is modified.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 46, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.261. Appointment of Commissioners of Appraisement

Sec. 57.261.  APPOINTMENT OF COMMISSIONERS OF APPRAISEMENT.  The commissioners court of the county of jurisdiction in a district levying taxes on the benefit basis shall appoint three disinterested commissioners, known as "commissioners of appraisement."
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 47, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.262. Qualifications for Commissioners of Appraisement

Sec. 57.262.  QUALIFICATIONS FOR COMMISSIONERS OF APPRAISEMENT.  The commissioners of appraisement shall be freeholders, but not owners of land within the district for which they are to act, and shall not be related within the fourth degree of affinity or consanguinity, as determined under Chapter 573, Government Code, to any of the members of the commissioners court of jurisdiction, the board, or to any landowners in the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 55, eff. Aug. 26, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.263. Compensation of Commissioners of Appraisement

Sec. 57.263.  COMPENSATION OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement in their report shall show the number of days each has been employed and the actual expenses each has incurred during his service as commissioner.
(b)  The district shall pay each commissioner of appraisement $5 a day for his services and reimburse him for all necessary expenses when his accounts are approved by the board.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.264. Organization of Commissioners of Appraisement

Sec. 57.264.  ORGANIZATION OF COMMISSIONERS OF APPRAISEMENT.  (a)  The secretary of the board shall notify each of the commissioners of appraisement in writing of his appointment and of the time and place for the first meeting.
(b)  The commissioners of appraisement shall meet at the time and place specified, or as soon after that time as practicable, at a time and place agreed on by them.
(c)  The commissioners of appraisement shall each take and subscribe an oath to faithfully and impartially discharge their duties as commissioners, and to make a true report of the work done by them.
(d)  At the first meeting the commissioners of appraisement shall organize by electing one of their number chairman and one vice chairman.  The secretary of the board or in his absence, a person the board appoints, shall be secretary of the commissioners of appraisement during their continuance in office.
(e)  The secretary shall furnish the commissioners of appraisement information and assist them in the performance of their duties.
(f)  If a commissioner of appraisement resigns, the vacancy shall be filled in the manner provided for filling vacancies on the board.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.265. Duties of Commissioners of Appraisement

Sec. 57.265.  DUTIES OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement shall begin to perform their duties within 30 days after qualifying and organizing.
(b)  The commissioners of appraisement may at any time call on the attorney of the district for legal advice and information and, if necessary, may require the engineer or one of his assistants to assist in the proper performance of their duties.
(c)  The commissioners of appraisement shall view:
(1)  the land inside the district;
(2)  other land which will be affected by the engineer's report if carried out;
(3)  all public roads, railroads, rights-of-way, and other property or improvements located on the land;  and
(4)  land inside or outside the district which may be acquired under the provisions of this chapter for any purpose connected with or incident to carrying out the engineer's report.
(d)  The commissioners of appraisement shall assess the amounts of benefits and all damages that will accrue to any tract of land inside the district or any land outside the district which may be affected by the engineer's report, or any public highway, railroad, right-of-way, roadway, or other property.
(e)  The commissioners of appraisement shall assess the value of all land inside or outside the district to be acquired for right-of-way or other purposes.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 48, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.266. Report of Commissioners of Appraisement

Sec. 57.266.  REPORT OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement shall prepare a report of their findings.  The report shall include:
(1)  the name of the owner of each piece of property examined and assessed;
(2)  a description which will identify each piece of property;  and
(3)  the value of all property to be taken or acquired for rights-of-way or any other purposes connected with carrying out the engineer's report.
(b)  At least a majority of the commissioners of appraisement shall sign the report.  They shall file the report with the secretary of the board.
(c)  The failure of the commissioners of appraisement to return damages to any tract of land inside or outside the district shall be considered a finding that no damage will be done to that tract.
(d)  The commissioners of appraisement in their report shall fix a time and place to hear objections to the findings in the report.  The date for the hearing shall not be less than 20 days from the filing of the report.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 984, ch. 367, Sec. 39, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 49, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.268. Rights of Parties

Sec. 57.268.  RIGHTS OF PARTIES.  Parties interested in matters before the commissioners of appraisement may appear in person or by attorney, or both, and are entitled to process for witnesses, to be issued by the chairman of the commissioners of appraisement on demand.  The commissioners of appraisement have the same power as a court of record to enforce the attendance of witnesses.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.269. Hearing; Judgment

Sec. 57.269.  HEARING;  JUDGMENT.  (a)  An owner of land or other property affected by the report of the commissioners of appraisement or by the engineer's report may file an objection to any or all parts of the report of the commissioners of appraisement at or before the hearing on the report.
(b)  A person on whose land no damages have been assessed and who believes that his land will be damaged by prosecution of the engineer's report may file with the secretary of the board a claim for damages.
(c)  The commissioners of appraisement, at the time and place named in the notice, shall hear and decide all objections and claims for damages and may make changes and modifications in the report.
(d)  The commissioners of appraisement may adjourn the hearing from day to day.
(e)  After modifying the report to conform to the changes decided on at the hearing, the commissioners of appraisement shall make a decree confirming the report as modified.
(f)  If necessary the commissioners shall condemn and adjudge damages for land inside or outside the district that is needed for right-of-way or other purposes.
(g)  The commissioners shall adjudge and apportion costs incurred on the hearing in an equitable manner.
(h)  The findings of the commissioners of appraisement as to benefits is final and conclusive.
(i)  The secretary shall record the findings of benefits in the minutes of the board and shall file certified copies of the findings with the county clerk of each county in which any portion of the land inside the district is located.  The filing is notice to all persons of the contents of the decree.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 72, eff. Sept. 1, 1989;  Acts 2003, 78th Leg., ch. 248, Sec. 51, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.270. Appeal of Decree of the Commissioners of Appraisement

Sec. 57.270.  APPEAL OF DECREE OF THE COMMISSIONERS OF APPRAISEMENT.  (a)  A person or the board may appeal from the decree of the commissioners of appraisement assessing or refusing to assess damages or fixing the value of a right-of-way.
(b)  The only questions considered on an appeal are:
(1)  whether or not just compensation has been allowed for property taken;
(2)  whether or not proper damages have been allowed for property injured;  or
(3)  whether or not in fact property has been damaged.
(c)  The appeal shall be taken to the district court of the county of jurisdiction in the manner, under the conditions, and within the time provided by Sections 57.020-57.025 of this code for appeals from judgments of the commissioners court refusing to create the district.
(d)  The district court has jurisdiction of the appeal regardless of the amount claimed.
(e)  The secretary in not less than five days after the appeal is filed shall send to the district clerk:
(1)  the engineer's report or a certified copy of it;
(2)  a transcript of that part of the commissioners of appraisement's report affecting the lands concerned in the appeal;
(3)  a transcript of the claim for damages;  and
(4)  a transcript of the action of the commissioners of appraisement on the claim.
(f)  Appeals may be consolidated in the district court.
(g)  The trial in the district court shall be de novo, and the proceedings shall be in accordance with the laws of this state for damage suits.
(h)  The claimant is considered the plaintiff, and the district, the defendant, and no further pleadings are required.
(i)  Appeals may be taken from the judgment of the district court as in other civil cases.
(j)  No appeal may delay carrying out the engineer's report, and if the board pays to the district clerk the amount of damages awarded by the commissioners of appraisement to a claimant who is appealing their decree, and if the board makes bond to pay to the claimant any additional amount that he may be awarded on his appeal, title to the condemned property that is the subject of the appeal vests in the district, and the district is entitled to immediate possession.
(k)  No person may claim damages against the district, its board, officers, or agents because of the prosecution of the engineer's report if he owns or has an interest in land in a county in which notice has been published of the hearing before the commissioners of appraisement, and he has failed to file a claim for damages or an objection to the damages assessed by the commissioners of appraisement against his land, or if he has filed a claim or objection but has failed to appeal from an adverse ruling on his claim or objection.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 52, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.271. Basis of Taxation

Sec. 57.271.  BASIS OF TAXATION.  (a)  After the action of the commissioners of appraisement, as provided in Sections 57.261-57.270 of this code, their final findings, judgment and decree assessing benefits, until changed or modified, shall form the basis of taxation for the district, for all purposes for which taxes may be levied by the district.
(b)  Taxes shall be apportioned and levied on each tract of land, railroad, and other real property in the district in proportion to the benefits to the property named in the decree of the commissioners of appraisement.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.272. Tax Assessor for Districts Levying Taxes on Benefit Basis

Sec. 57.272.  TAX ASSESSOR FOR DISTRICTS LEVYING TAXES ON BENEFIT BASIS.  (a)  The secretary of the board shall serve as tax assessor for a district levying taxes on the benefit basis.
(b)  When a tax is levied, the secretary shall, at the expense of the district, prepare a tax roll substantially in the same form as the assessment roll made by county assessor and collector, except the roll shall state net benefits assessed against property.
(c)  The secretary shall compute the amount of taxes assessed against each piece of property and enter the amount on the tax roll and shall file with the assessor and collector of each county in which a portion of the district is located a certified copy of the part of the tax roll which relates to property in the district located in that county.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.273. Readjusting Assessments

Sec. 57.273.  READJUSTING ASSESSMENTS.  (a)  After one year from the date of the final judgment and decree of the commissioners of appraisement the owners of a majority of the acreage in the district may file a petition with the commissioners court alleging that the previous assessment of benefits in the judgment and decree is insufficient or inequitable and requesting an increase or readjustment of the assessment of benefits for the purpose of making an adequate or more equitable basis for levying taxes.
(b)  If the engineer's report is changed or modified, or if extensive repairs or additions to the engineer's report are desired, the board shall file a petition with the commissioners court describing the changes, modifications, repairs, or additions.
(c)  When a petition is filed, the commissioners court shall set a day for a hearing on the petition.
(d)  The commissioners court shall issue notice informing all persons concerned of the time and place of the hearing, and of their rights to appear and contend for or contest a reassessment of benefits.  The notice must be posted as provided in Section 57.015 of this code for posting notice of the hearing for establishing the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 53, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.274. Hearing on Petition for Reassessment

Sec. 57.274.  HEARING ON PETITION FOR REASSESSMENT.  (a)  At the hearing on readjustment of assessments, the commissioners court shall hear the petition and receive evidence for or against the petition.
(b)  The commissioners court shall order a reassessment of benefits if it finds that the aggregate amount of assessed benefits as shown by the previous final judgment and decree is insufficient to carry out the original engineer's report or changes, repairs, or additions to the report or there has been a material change in the relative value of the benefits conferred on the property in the district, or for some reason the assessment of benefits is inadequate or inequitable.
(c)  If the commissioners court orders a reassessment, it shall appoint commissioners of appraisement as provided in Section 57.263 of this code, and the new commissioners of appraisement have the same powers, rights, privileges, and duties as provided in Section 57.267 of this code.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 54, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.275. Tax Collection on Reassessment

Sec. 57.275.  TAX COLLECTION ON REASSESSMENT.  (a)  The judgment and decree of the commissioners of appraisement reassessing benefits in the district are the basis of the assessment of taxes in the district.
(b)  The assessment can again be modified or changed but there can be no reassessment of benefits that will in any way render any outstanding bonds or other indebtedness of the district insecure.  The sum of benefits as reassessed may never be less than the sum of all outstanding bonds and other indebtedness of the district.
(c)  The commissioners court of each county in which the district is located shall levy and have assessed and collected taxes based on the reassessment, at a rate sufficient to provide funds to pay the interest on all outstanding bonds and other indebtedness of the district, to pay the bonds or other indebtedness at maturity, and to provide the necessary sinking funds to pay all bonds or other indebtedness that may be issued.
(d)  If the engineer's report is modified, or if extensive repairs or additions are made, the provisions of this section apply to districts that levy taxes on the ad valorem basis, but the commissioners of appraisement shall assess only the damages which will accrue to the property inside or outside the district as a result of the changes in the report.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 55, eff. June 18, 2003.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter H. Tax Provisions › Section 57.279. Collection of Delinquent Taxes

Sec. 57.279.  COLLECTION OF DELINQUENT TAXES.  (a)  Taxes levied on the benefit basis under this chapter are a first and prior lien on all property against which they are assessed and are payable, mature, and become delinquent as provided in the Property Tax Code for ad valorem taxes.
(b)  The Property Tax Code governs the collection of delinquent taxes levied on the benefit basis and the sale of property for the payment of the taxes.
Acts 1971, 62nd Leg., p. 110, 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 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.321. Dissolution of a District

Sec. 57.321.  DISSOLUTION OF A DISTRICT.  Subject to the provisions of Sections 50.251-50.256 of this Code, if the commissioners court finds at any time before the sale of a district's bonds or final lending of its credit in another form that the proposed undertaking for any reason is impracticable or apparently cannot be successfully accomplished, the commissioners court may dissolve the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.322. Requirements for Dissolving a District by Petition

Sec. 57.322.  REQUIREMENTS FOR DISSOLVING A DISTRICT BY PETITION.  (a)  To dissolve a district, a petition signed by the owners of a majority of the acreage in the district requesting the commissioners court to dissolve the district and stating the reasons for dissolution must be presented.
(b)  At the time the petition is filed, a $50 deposit shall be made to pay for the expenses of a hearing on the petition.
(c)  The petition shall be set for a hearing, notice shall be given, the hearing held, and the expense deducted from the deposit in the manner provided in this chapter for creation of the district.
(d)  The commissioners court has the same powers over dissolution of a district that it has over creation of a district.
(e)  If at the hearing the commissioners court finds that the district should be dissolved, it shall render a judgment reciting its findings and enter an order on its records declaring the district dissolved.
(f)  The commissioners court shall appoint the chairman of the board or some other suitable person as trustee to close the affairs of the district without delay, and shall determine the length of the term and the amount of compensation for the trustee.
(g)  If the commissioners court finds that the district should not be dissolved, it shall dismiss the petition at the cost of the petitioners and enter its findings on record.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 872 (H.B. 2825), Sec. 2, eff. September 1, 2017.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.323. Return of Taxes on Dissolution

Sec. 57.323.  RETURN OF TAXES ON DISSOLUTION.  (a)  If a district is dissolved, the commissioners court shall order returned to the taxpayers ratably any unspent taxes that have been levied and collected in the name of the district in anticipation of an issue of bonds.
(b)  Before the taxes are returned, the compensation due the assessor and collector and the treasurer and any other claim properly charged against the taxes must be deducted from them.
(c)  The treasurer shall receive and file proper receipts for all sums refunded.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.324. Dissolving a District by Election

Sec. 57.324.  DISSOLVING A DISTRICT BY ELECTION.  A district may dissolve its corporate existence by election.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.325. Petition

Sec. 57.325.  PETITION.  To dissolve a district by election, a person shall present a petition, signed by the owners of a majority of the acreage in the district, to the commissioners court at a regular session, requesting the commissioners court to dissolve the district.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.326. Election Order

Sec. 57.326.  ELECTION ORDER.  (a)  After it receives a petition under Section 57.325 of this code, the commissioners court shall order an election to be held in the district at the earliest possible legal time to determine whether or not the district should be dissolved.
(b)  If the proposition to dissolve the district fails to carry at the election, the commissioners court may not order another election for the same purpose within one year after the result of the election has been announced officially.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.327. Election Procedure, Time, and Place for Holding Election

Sec. 57.327.  ELECTION PROCEDURE, TIME, AND PLACE FOR HOLDING ELECTION.  The provisions of Sections 57.203-57.207 of this code apply, so far as possible, to a dissolution election.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.328. Ballot

Sec. 57.328.  BALLOT.  The commissioners court shall have the ballots printed to provide for voting for or against the following proposition and no other:  "Dissolving the levee improvement district."
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
2023 Texas Statutes › Water Code › Title 4 - General Law Districts › Chapter 57 - Levee Improvement Districts › Subchapter I. Dissolution › Section 57.329. Vote Necessary to Carry Proposition

Sec. 57.329.  VOTE NECESSARY TO CARRY PROPOSITION.  More than two-thirds of the persons voting in the election must vote to dissolve the district to carry the proposition.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.