CHAPTER 3828. LAKE VIEW MANAGEMENT AND DEVELOPMENT DISTRICT IN HENDERSON COUNTY

State Codes and Statutes

Statutes > Texas > Special-district-local-laws-code > Title-4-development-and-improvement > Chapter-3828-lake-view-management-and-development-district-in-henderson-county

SPECIAL DISTRICT LOCAL LAWS CODE

TITLE 4. DEVELOPMENT AND IMPROVEMENT

SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT

CHAPTER 3828. LAKE VIEW MANAGEMENT AND DEVELOPMENT DISTRICT

IN HENDERSON COUNTY

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 3828.001. DEFINITIONS. In this chapter:

(1) "Board" means the board of directors of the district.

(2) "Commission" means the Texas Commission on Environmental

Quality.

(3) "District" means the Lake View Management and Development

District.

(4) "Improvement project" means a program or project authorized

by Section 3828.102, inside or outside the boundaries of the

district.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.002. CREATION AND NATURE OF DISTRICT. (a) The Lake

View Management and Development District is a special district

created under Section 59, Article XVI, Texas Constitution.

(b) The board by resolution may change the district's name. The

board shall give written notice of the change to the commission.

Chapter 101, Civil Practice and Remedies Code, and operations of

the district are considered to be essential governmental

functions and not proprietary functions for all purposes,

including the application of that chapter.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.003. PURPOSE; LEGISLATIVE FINDINGS. (a) The creation

of the district is essential to accomplish the purposes of

Sections 52 and 52-a, Article III, and Section 59, Article XVI,

Texas Constitution, and other public purposes stated in this

chapter.

(b) All land and other property included in the district will

benefit from the improvement projects and services to be

accomplished by the district under powers conferred by Sections

52 and 52-a, Article III, and Section 59, Article XVI, Texas

Constitution, and other powers granted under this chapter.

(1) is essential to the conservation and beneficial use of the

water, land, including soil, and other natural resources in or

adjacent to the district;

(2) is essential to further the public purposes of:

(A) economic development and diversification of the state;

(B) elimination of unemployment and underemployment; and

(3) will promote the health, safety, and general welfare of

residents, employers, employees, and consumers in the district

and in Henderson County and of the public; and

(4) is in the public interest.

(d) The district's operations and the district's improvement

projects will enable the district to preserve, maintain, and

enhance the economic health and vitality of the area in the

district as a community, residential, recreational, business, and

commerce center.

(e) The district will promote the health, safety, welfare,

education, convenience, and enjoyment of the public by:

(1) improving, landscaping, and developing certain areas in and

adjacent to the district; and

(2) providing public services and facilities in and adjacent to

the district that are necessary for the restoration,

preservation, enhancement, and enjoyment of scenic beauty.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.004. DISTRICT TERRITORY. (a) The district is

composed of the territory described by Section 3, Chapter 1292,

Acts of the 78th Legislature, Regular Session, 2003, as that

territory may have been modified under:

(1) Section 3828.105 or its predecessor statute, former Section

18, Chapter 1292, Acts of the 78th Legislature, Regular Session,

2003; or

(2) other law.

(b) The boundaries of the district form a closure. A mistake in

the name or spelling of a party to a deed or to the page or

volume where filed in the deed records of Henderson County, or in

the name of a survey or abstract, does not affect:

(1) the district's organization, existence, or validity;

(2) the district's right to enter into any type of contract for

the purposes for which the district is created;

(3) the district's right to impose, assess, or collect taxes,

fees, or charges; or

(4) the operation of the board or the district.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.005. LIBERAL CONSTRUCTION OF CHAPTER. This chapter

shall be construed liberally in conformity with the findings and

purposes stated in this chapter.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

SUBCHAPTER B. BOARD OF DIRECTORS

Sec. 3828.051. COMPOSITION; TERMS. (a) The district is

governed by a board of five directors who serve staggered terms

of four years.

(b) The board shall hold an election on the uniform election day

in February of each even-numbered year to elect the appropriate

number of directors.

For expiration of Subsection (c), see Subsection (c)

in 2010. This subsection expires September 1, 2012.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.052. ELIGIBILITY. To be qualified to serve as a

director, a person must be at least 18 years of age and:

(1) reside in the district;

(2) own real property in the district;

(3) own at least 10 percent of the outstanding interest of a

corporation or general or limited partnership that owns real

property in the district; or

(4) be an agent, employee, officer, or director of a

corporation, limited liability company, or partnership that owns

real property in the district.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.053. VACANCY. (a) The remaining directors shall fill

a vacancy on the board by appointing a person who meets the

qualifications prescribed by Section 3828.052.

(b) If there are fewer than three directors, on petition by the

owner or owners of a majority of the assessed value of the real

property in the district according to the most recent certified

tax appraisal roll for Henderson County, the Commissioners Court

of Henderson County shall appoint the necessary number of

directors to fill all board vacancies.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 1, eff. May 27, 2009.

Sec. 3828.0535. VOTING REQUIREMENT. A concurrence of a majority

of the total membership of the board is sufficient for

transacting any business of the district.

Added by Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 2, eff. May 27, 2009.

Sec. 3828.054. DIRECTOR'S BOND; OATH OR AFFIRMATION. (a) As

soon as practicable after a director is elected or appointed, the

director shall execute a bond for $10,000 payable to the district

and conditioned on the faithful performance of the director's

duties.

(b) The bond must be approved by the board.

shall be filed with the district and the district shall retain

the bond and oath or affirmation in the district records.

(d) The district shall pay the cost of the bond.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.055. OFFICERS. The board shall elect from among the

directors a presiding officer, a vice presiding officer, a

secretary, and any other officers the board considers necessary.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 3, eff. May 27, 2009.

Sec. 3828.056. COMPENSATION. A director is not entitled to

compensation for service on the board but is entitled to

reimbursement for necessary and reasonable expenses incurred in

carrying out the duties and responsibilities of a director.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

For expiration of this section, see Subsection (e).

Sec. 3828.057. INITIAL DIRECTORS. (a) The following directors

serve until March 1, 2008:

(1) Position One: Murray Holland

(2) Position Two: Scott Griffith

(3) Position Three: Thomas Corcoran

(4) Position Four: David Jaderlund

(5) Position Five: Robert Whitman

(b) The board shall hold an election to elect all directors on

the uniform election day in February 2008. Persons elected to

Positions One and Two serve terms expiring March 1, 2010.

Persons elected to Positions Three, Four and Five serve terms

expiring March 1, 2012.

accordance with Section 3828.051(b) to elect directors to fill

the positions the terms of which expire on March 1 of those

years.

(d) Sections 3828.051(a) and 3828.052 do not apply to initial

directors.

(e) This section expires September 1, 2012.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.058. DISTRICT CONFIRMATION ELECTION. (a) As soon as

practicable after all initial directors have qualified for

office, the initial directors shall hold an organizational

meeting and call a confirmation election to be held not later

than the second uniform election date occurring after the date of

the organizational meeting.

(b) The confirmation election to confirm the establishment of

the district shall be called and held in the manner provided by

Subchapter D, Chapter 49, Water Code. If a majority of the votes

cast at a confirmation election do not favor the creation of the

district, the board may call subsequent elections, but may not

call another confirmation election sooner than six months after

the date of the previous election.

district may carry on business as the board may determine except

that the district may not borrow money or impose or assess a tax

or an assessment.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

SUBCHAPTER C. POWERS AND DUTIES

Sec. 3828.101. GENERAL POWERS AND DUTIES. The district has the

powers and duties provided by:

(1) the general laws relating to conservation and reclamation

districts created under Section 59, Article XVI, Texas

Constitution, including Chapters 49 and 54, Water Code, except

that the district's bonds and other securities are not subject to

the jurisdiction or supervision of the commission under Chapter

49, Water Code, or other law;

(2) the general laws relating to road districts and road utility

districts created under Section 52(b), Article III, Texas

Constitution, including Chapters 257 and 441, Transportation

Code;

(3) Chapter 372 or 382, Local Government Code, in the same

manner as a municipality or a county;

(4) Chapter 375, Local Government Code; and

(5) Chapter 505, Local Government Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

885, Sec. 3.53, eff. April 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 21.022, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 4, eff. May 27, 2009.

Sec. 3828.102. IMPROVEMENT PROJECTS. The district may provide,

or it may enter into contracts with a governmental or private

entity to provide, the following types of improvement projects or

activities in support of or incidental to those projects:

(1) a retail or wholesale water treatment, supply, and

distribution facility or system to provide potable and nonpotable

water to the residents and businesses of the district, including

a wastewater and sewerage collection and treatment facility or

system, provided that treated effluent water resulting from a

sewerage treatment facility operated by or in the district may be

used by the district for irrigation in the district;

(2) septic tank maintenance services inside or outside the

district and solid waste disposal services if the board

determines the action to be necessary and appropriate to protect

the district;

(3) a macadamized, graveled, or paved road, street, or turnpike,

inside and outside the district to the extent authorized by

Section 52, Article III, Texas Constitution;

(4) the planning, design, construction, improvement, and

maintenance of:

(A) landscaping;

(B) highway right-of-way or transit corridor beautification and

improvement;

(D) a street or sidewalk;

(E) a hiking and cycling path or trail;

(F) a pedestrian walkway, skywalk, crosswalk, or tunnel;

(G) a park, lake, garden, recreational facility, sports

facility, open space, scenic area, or related exhibit or

preserve;

(H) a fountain, plaza, or pedestrian mall; or

(I) a drainage or storm-water detention improvement;

(5) protection and improvement of the quality of storm water

that flows through the district;

(6) the planning, design, construction, improvement,

maintenance, and operation of:

(A) a solid waste, water, sewer, or power facility or service,

including an electrical, gas, steam, or chilled water facility;

(B) an off-street parking facility or heliport;

(7) the planning and acquisition of:

(A) public art and sculpture and related exhibits and

facilities; or

(B) an educational and cultural exhibit or facility;

(8) the planning, design, construction, acquisition, lease,

rental, improvement, maintenance, installation, and management of

and provision of furnishings for a facility for:

(A) a conference, convention, or exhibition;

(B) a manufacturer, consumer, or trade show;

(D) an exhibit, display, attraction, special event, or seasonal

or cultural celebration or holiday;

(9) the removal, razing, demolition, or clearing of land or

improvements in connection with an improvement project;

(10) the acquisition and improvement of land or other property

for the mitigation of the environmental effects of an improvement

project;

(11) the acquisition of property or an interest in property in

connection with an authorized improvement project;

(12) a special or supplemental service for the improvement and

promotion of the district or an area adjacent to the district or

for the protection of public health and safety in or adjacent to

the district, including:

(A) advertising;

(B) promotion;

(D) health and sanitation;

(E) public safety;

(F) security;

(G) fire protection or emergency medical services;

(H) business recruitment;

(I) development;

(J) elimination of traffic congestion; and

(K) recreational, educational, or cultural improvements,

enhancements, and services;

(13) a canal, waterway, bulkhead, or dock, inside or outside the

district's boundaries, that is necessary to, incidental to, or in

aid of the navigation of inland water;

(14) a floodplain or wetlands regulation project, including the

acquisition of necessary local, state, or federal permits; or

(15) any similar public improvement, facility, or service.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 5, eff. May 27, 2009.

Sec. 3828.103. GENERAL POWERS REGARDING CONTRACTS. (a) The

district may:

(1) enter into a contract with any person to accomplish any

district purpose, including a contract for:

(A) the payment, repayment, or reimbursement of costs incurred

by that person on behalf of the district, including all or part

of the costs of an improvement project and interest on the

reimbursed cost; or

(B) the use, occupancy, lease, rental, operation, maintenance,

or management of all or part of a proposed or existing

improvement project; and

(2) apply for and contract with any person to receive,

administer, and perform a duty or obligation of the district

under a federal, state, local, or private gift, grant, loan,

conveyance, transfer, bequest, or other financial assistance

arrangement relating to the investigation, planning, analysis,

study, design, acquisition, construction, improvement,

completion, implementation, or operation by the district or

others of a proposed or existing improvement project.

(b) A contract the district enters into to carry out a purpose

of this chapter may be on any terms and for any period the board

determines.

purposes of this chapter without further statutory or other

authorization.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.104. RULES. The district may adopt rules:

(1) to administer or operate the district;

(2) for the use, enjoyment, availability, protection, security,

and maintenance of the district's properties and facilities; or

(3) to provide for public safety and security in the district.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.105. ADDITION OR REMOVAL OF TERRITORY. The board may

add, delete, or exclude territory in the manner provided by

Subchapter J, Chapter 49, Water Code, as limited by Section

54.016, Water Code, except that:

(1) for purposes of this section, a reference in Subchapter J,

Chapter 49, Water Code, or Section 54.016, Water Code, to a tax

means an ad valorem tax;

(2) Section 54.016, Water Code, and Section 42.042, Local

Government Code, do not apply to the district's annexation of

land restricted primarily to commercial or business use;

(3) land may not be added or annexed to the district without the

consent of the owners of the land; and

(4) land may not be removed or disannexed from the district at

any time during which any bonds or other obligations of the

district that are payable, wholly or partly, from ad valorem

taxes are outstanding.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.106. EMINENT DOMAIN. (a) The district may exercise

the power of eminent domain inside district boundaries for any

public purpose.

(b) The district may exercise the power of eminent domain

outside district boundaries only to construct, acquire, operate,

repair, or maintain a water supply line or sanitary sewer line.

the manner provided by Chapter 21, Property Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.107. NONPROFIT CORPORATION. (a) The board by

resolution may authorize the incorporation of a nonprofit

corporation to assist and act for the district in implementing an

improvement project or providing a service authorized by this

chapter.

(b) The nonprofit corporation:

(1) has each power of and is considered for purposes of this

chapter to be a local government corporation created under

Subchapter D, Chapter 431, Transportation Code; and

(2) may implement any improvement project and provide any

service authorized by this chapter and approved by the board.

nonprofit corporation. The board of directors of the nonprofit

corporation shall serve in the same manner, for the same term,

and on the same conditions as a board of directors of a local

government corporation created under Subchapter D, Chapter 431,

Transportation Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.108. ECONOMIC DEVELOPMENT. The district may create

economic development programs and exercise the economic

development powers that:

(1) Chapter 380, Local Government Code, provides to a

municipality with a population of more than 100,000; and

(2) Chapter 1509, Government Code, provides to any municipality.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.109. TERMS OF EMPLOYMENT; COMPENSATION. The board may

employ and establish the terms of employment and compensation of

an executive director or general manager and any other district

employees the board considers necessary.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.110. USE OF ROADWAY, PARK, OR OTHER PUBLIC AREA OF THE

DISTRICT. (a) The board by rule may regulate the private use of

a public roadway, open space, park, sidewalk, or similar public

area in the district. To the extent the district rules conflict

with a rule, order, or regulation of Henderson County or the

Tarrant Regional Water District, the rule, order, or regulation

of the county or Tarrant Regional Water District controls. A

rule may provide for the safe and orderly use of public roadways,

open spaces, parks, sidewalks, and similar public areas or

facilities.

(b) The board may require a permit for a parade, demonstration,

celebration, entertainment event, or similar nongovernmental

activity in or on a public roadway, open space, park, sidewalk,

or similar public area or facility. The board may charge a fee

for the permit application or for public safety or security

services in an amount the board considers necessary.

vendor, concessionaire, exhibitor, or similar private or

commercial person or organization for the limited use of the area

or facility on terms and on payment of a permit or franchise fee

the board may impose.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.111. ZONING BY COUNTY. (a) If requested by the

district to exercise zoning powers, Henderson County may

exercise, solely in the district boundaries, the zoning powers

granted to counties in Subchapter E, Chapter 231, Local

Government Code, without holding the election required by Section

231.075 of that code.

(b) If the county exercises zoning powers, the board shall

exercise and perform the powers, duties, and functions of a lake

planning commission under Section 231.077, Local Government Code.

the Tarrant Regional Water District.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.112. DIVISION OF DISTRICT. (a) The district may be

divided into two or more new districts only if the district:

(1) has no outstanding bonded debt; and

(2) is not imposing ad valorem taxes.

(b) The division procedure is prescribed by Sections 53.030

through 53.041, Water Code.

not, at the time the new district is created, contain any land:

(1) outside Henderson County; or

(2) in the corporate limits or extraterritorial jurisdiction of

a municipality, unless the municipality consents.

(d) Any new district created by the division of the district has

all the powers and duties of the district.

Added by Acts 2007, 80th Leg., R.S., Ch.

1002, Sec. 1, eff. June 15, 2007.

SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS

Sec. 3828.151. GENERAL POWERS REGARDING FINANCIAL MATTERS. The

district may:

(1) impose an ad valorem tax on all taxable property in the

district;

(2) impose an assessment or impact fee in the manner provided

for a municipality or county under Chapter 372 or 382, Local

Government Code, on all industrial, commercial, and residential

property in the district;

(3) impose and apply the proceeds from a sales and use tax, and

a hotel occupancy tax, as authorized by this chapter;

(4) impose a rate, fee, or charge for the use of an improvement

project or the consumption of a product resulting from an

improvement project;

(5) borrow money for a district purpose by issuing or executing

bonds, notes, credit agreements, or other obligations of any kind

found by the board to be necessary or appropriate for the

district purpose;

(6) establish, revise, repeal, enforce, collect, and apply the

proceeds from a user fee or charge for the enjoyment, sale,

rental, or other use of a district facility, service, property,

or improvement project;

(7) provide or secure the payment or repayment of the costs and

expenses of the establishment, administration, and operation of

the district and the district's costs or share of the costs of an

improvement project or district contractual obligation or

indebtedness by or through a lease, installment purchase

contract, or other agreement with any person, or the imposition

of taxes, user fees, concessions, rentals, or other revenues or

resources of the district;

(8) establish user charges related to the operation of various

public services, including public water supply services, for the

collection and treatment of wastewater, and for the operation of

storm-water facilities, including the regulation of storm water

for the protection of water quality in the district, and for the

provision of septic tank maintenance services inside and outside

the district;

(9) undertake separately or jointly with other persons all or

part of the cost of an improvement project, including an

improvement project:

(A) for improving, enhancing, and supporting public safety and

security, fire protection and emergency medical services, and law

enforcement in and adjacent to the district; or

(B) that confers a general benefit on the entire district or a

special benefit on a definable part of the district; and

(10) enter into a tax abatement agreement in accordance with the

general laws of this state authorizing and applicable to tax

abatement agreements by municipalities.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 21.023, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

249, Sec. 6, eff. May 27, 2009.

Sec. 3828.152. IMPACT FEES AND ASSESSMENTS; EXEMPTION. (a) The

district may impose an impact fee or assessment, including an

impact fee or assessment on residential property, only in the

manner provided by Chapter 372 or 382, Local Government Code, for

a municipality, county, or public improvement district, according

to the benefit received by the property.

(b) An impact fee for residential property must be for the

limited purpose of providing capital funding for:

(1) public water and wastewater facilities;

(2) drainage and storm-water facilities; and

(3) streets and alleys.

the property, including equipment and facilities, of a public

utility provider or a cable operator as defined by 47 U.S.C.

Section 522, as amended.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 21.024, eff. September 1, 2009.

Sec. 3828.153. MAINTENANCE AND OPERATION TAX; ELECTION. (a)

The district may impose a tax for maintenance and operation

purposes, including for funds for:

(1) planning, constructing, acquiring, maintaining, repairing,

and operating all necessary land, plants, works, facilities,

improvements, appliances, and equipment of the district; and

(2) paying costs of services, engineering and legal fees, and

organization and administrative expenses.

(b) The district may not impose a maintenance and operation tax

unless the tax is approved by a majority of the voters voting at

an election held for that purpose. If the tax is approved, the

board may have the tax assessed and collected in the same manner

as other district ad valorem taxes.

same time and in conjunction with any other district election.

The election may be called by a separate election order or as

part of any other election order.

(d) The proposition in a maintenance and operation tax election

may be for a specific maximum rate or for an unlimited rate.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.154. USE OF SURPLUS MAINTENANCE AND OPERATION MONEY.

If the district has surplus maintenance and operation tax money

that is not needed for the purposes for which it was collected,

the money may be used for any authorized purpose.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.155. BONDS AND OTHER OBLIGATIONS. (a) The district

may issue bonds in the manner provided by Subchapter J, Chapter

375, Local Government Code, except that Sections 375.207 and

375.208 do not apply to bonds issued under this chapter.

(b) In addition to the sources of money described by Subchapter

J, Chapter 375, Local Government Code, the bonds of the district

may be secured and made payable, wholly or partly, by a pledge of

any part of the net proceeds the district receives from the sales

and use tax and the hotel occupancy tax authorized by this

chapter and from any other district revenues.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.156. TAXES FOR BONDS AND OTHER OBLIGATIONS. (a) At

the time bonds or other obligations payable wholly or partly from

ad valorem taxes are issued:

(1) the board shall impose a continuing direct annual ad valorem

tax, without limit as to rate or amount, for each year that all

or part of the bonds are outstanding; and

(2) the district annually shall impose an ad valorem tax on all

taxable property in the district in an amount sufficient to:

(A) pay the interest on the bonds or other obligations as the

interest becomes due;

(B) create a sinking fund for the payment of the principal of

the bonds or other obligations when due or the redemption price

at any earlier required redemption date; and

(b) Bonds or other obligations that are secured by and payable

from ad valorem taxes may not be issued unless the bonds and the

imposition of the taxes are approved by a majority of the voters

in the district voting at an election held for that purpose.

in the manner provided by Subchapter L, Chapter 375, Local

Government Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.157. INAPPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

Sections 26.04, 26.05, and 26.07, Tax Code, do not apply to a tax

imposed under Section 3828.153 or 3828.156.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.158. HOTEL OCCUPANCY TAX. (a) In this section,

"hotel" has the meaning assigned by Section 156.001, Tax Code.

(b) For purposes of this section, a reference in Subchapter A,

Chapter 352, Tax Code, to a county is a reference to the district

and a reference in Subchapter A, Chapter 352, Tax Code, to the

county's officers or governing body is a reference to the board.

Chapter 352, Tax Code, governs a hotel occupancy tax authorized

by this section, including the collection of the tax, subject to

the limitations prescribed by Sections 352.002(b) and (c), Tax

Code.

(d) The board by order may impose, repeal, increase, or decrease

the rate of a tax on a person who, under a lease, concession,

permit, right of access, license, contract, or agreement, pays

for the use or possession or for the right to the use or

possession of a room that:

(1) is in a hotel located in the district's boundaries;

(2) costs $2 or more each day; and

(3) is ordinarily used for sleeping.

(e) The amount of the tax may not exceed seven percent of the

price paid for a room in a hotel.

(f) The district may examine and receive information related to

the imposition of hotel occupancy taxes to the same extent as if

the district were a municipality.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.159. USE OF HOTEL OCCUPANCY TAX. (a) The district

may use the proceeds from a hotel occupancy tax imposed under

Section 3828.158 for any of the district's purposes and for the

purposes described by Section 352.1015, Tax Code, to the extent

the board considers appropriate.

(b) During each interval of three calendar years following the

date on which a hotel occupancy tax imposed under Section

3828.158 is initially collected, the board may not apply an

annual average of more than 10 percent of the amount of tax

collected under that section, excluding any interest earnings or

investment profits and after a deduction for the costs of

imposing and collecting the taxes, for the administrative

expenses of the district or a district purpose other than:

(1) the costs of advertising and promoting tourism; or

(2) the costs of business development and commerce, including

the costs of planning, designing, constructing, acquiring,

leasing, financing, owning, operating, maintaining, managing,

improving, repairing, rehabilitating, or reconstructing

improvement projects for:

(A) conferences, conventions, and exhibitions;

(B) manufacturer, consumer, or trade shows; and

Chapter 352, Tax Code, to a county is a reference to the district

and a reference in Subchapter B, Chapter 352, Tax Code, to the

county's officers or governing body is a reference to the board.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

SUBCHAPTER E. SALES AND USE TAX

Sec. 3828.201. MEANINGS OF WORDS AND PHRASES. Words and phrases

used in this subchapter that are defined by Chapters 151 and 321,

Tax Code, have the meanings assigned by Chapters 151 and 321, Tax

Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.202. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.

(a) Except as otherwise provided by this subchapter, Subtitles A

and B, Title 2, Tax Code, and Chapter 151, Tax Code, apply to

taxes imposed under this subchapter and to the administration and

enforcement of those taxes in the same manner that those laws

apply to state taxes.

(b) The provisions of Subchapters C, D, E, and F, Chapter 323,

Tax Code, relating to county sales and use taxes apply to the

application, collection, and administration of a sales and use

tax imposed under this subchapter to the extent consistent with

this chapter, as if references in Chapter 323, Tax Code, to a

county referred to the district and references to a commissioners

court referred to the board.

to a tax imposed under this subchapter.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.203. AUTHORIZATION; ELECTION. (a) The district may

adopt, reduce, or repeal the sales and use tax authorized by this

subchapter at an election in which a majority of the voters of

the district voting in the election approve the adoption,

reduction, or repeal of the tax, as applicable.

(b) The board by order may call an election to adopt, reduce, or

repeal a sales and use tax. The election must be held on the

next available uniform election date that occurs at least 45 days

after the date the order calling the election was passed.

hold the election in the manner prescribed by Chapter 54, Water

Code, for bond elections for municipal utility districts.

(d) The ballots shall be printed to provide for voting for or

against the following appropriate proposition:

(1) "Adoption of a ___ percent district sales and use tax within

the district";

(2) "Reduction of the district sales and use tax within the

district from ___ percent to ___ percent"; or

(3) "Repeal of the district sales and use tax within the

district."

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.204. EFFECTIVE DATE OF TAX. A tax imposed under this

subchapter or the repeal or reduction of a tax under this

subchapter takes effect on the first day of the calendar quarter

that occurs after the date the comptroller receives the copy of

the resolution as required by Section 323.405(b), Tax Code.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.205. SALES AND USE TAX RATE. (a) On adoption of the

tax authorized by this subchapter, there is imposed a tax of two

percent, or the maximum rate at which the combined tax rate of

all local sales and use taxes in any location in the district

does not exceed two percent, on the receipts from the sale at

retail of taxable items within the district, and an excise tax on

the use, storage, or other consumption within the district of

taxable items purchased, leased, or rented from a retailer within

the district during the period that the tax is in effect.

(b) The rate of the excise tax is the same as the rate of the

sales tax portion of the tax and is applied to the sales price of

the taxable item.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.206. EFFECT OF ANNEXATION OR EXCLUSION OF TERRITORY.

(a) If all or part of the district territory is annexed by a

municipality that has adopted and is imposing a sales and use

tax, the sales and use tax imposed by the district in the annexed

territory shall be reduced, if required, in even multiples of

one-eighth percent, and without the necessity of an election, so

that the combined rate of all sales and use taxes imposed by

Henderson County, the annexing municipality, and all other

political subdivisions within the annexed territory of the

district will not exceed two percent, except that:

(1) a sales and use tax previously adopted by the district for

the annexed territory may not be reduced to less than one-half

percent; and

(2) a reduction of the district's sales and use tax in the

portions of the district that are not annexed is not required.

(b) Not later than the 10th day after the date of the annexation

or exclusion of territory by the district or the annexation of

all or part of the territory of the district by a municipality

requiring a reduction of the district's sales and use tax as

provided by this section, the board shall send to the

comptroller, by certified or registered mail, certified copies of

all resolutions, orders, or ordinances pertaining to the

annexation or exclusion of the territory by a district or

municipality.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

Sec. 3828.207. EXAMINATION AND RECEIPT OF INFORMATION. The

district may examine and receive information related to the

imposition of a sales and use tax to the same extent as if the

district were a municipality.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

SUBCHAPTER F. DISSOLUTION OF DISTRICT

Sec. 3828.251. DISSOLUTION. (a) Except as provided by

Subsection (b) and the terms of a joint development and operating

agreement, the board:

(1) may dissolve the district; and

(2) shall dissolve the district on receipt of a written petition

requesting dissolution signed by the owners of 75 percent of the

acreage of real property in the district.

(b) The board may not dissolve the district until the district's

outstanding indebtedness or contractual obligations have been

repaid or discharged.

transfer ownership of all district property and assets to

Henderson County.

Added by Acts 2005, 79th Leg., Ch.

729, Sec. 1.03, eff. April 1, 2007.

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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