Bill Text: TX HB4676 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the creation of the Fort Bend County Management District No. 3; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2019-06-14 - Effective immediately [HB4676 Detail]
Download: Texas-2019-HB4676-Enrolled.html
H.B. No. 4676 |
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relating to the creation of the Fort Bend County Management | ||
District No. 3; providing authority to issue bonds; providing | ||
authority to impose assessments, fees, and taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle C, Title 4, Special District Local Laws | ||
Code, is amended by adding Chapter 3984 to read as follows: | ||
CHAPTER 3984. FORT BEND COUNTY MANAGEMENT DISTRICT NO. 3 | ||
SUBCHAPTER A. GENERAL PROVISIONS | ||
Sec. 3984.0101. DEFINITIONS. In this chapter: | ||
(1) "Board" means the district's board of directors. | ||
(2) "County" means Fort Bend County. | ||
(3) "Director" means a board member. | ||
(4) "District" means the Fort Bend County Management | ||
District No. 3. | ||
Sec. 3984.0102. CREATION AND NATURE OF DISTRICT; IMMUNITY. | ||
(a) The Fort Bend County Management District No. 3 is a special | ||
district created under Section 59, Article XVI, Texas Constitution. | ||
(b) The district is a governmental unit, as provided by | ||
Section 375.004, Local Government Code. | ||
(c) This chapter does not waive any governmental or | ||
sovereign immunity from suit, liability, or judgment that would | ||
otherwise apply to the district. | ||
Sec. 3984.0103. PURPOSE; DECLARATION OF INTENT. (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) By creating the district, the legislature has | ||
established a program to accomplish the public purposes set out in | ||
Sections 52 and 52-a, Article III, Texas Constitution. | ||
(c) The creation of the district is necessary to promote, | ||
develop, encourage, and maintain employment, commerce, | ||
transportation, housing, tourism, recreation, the arts, | ||
entertainment, economic development, safety, and the public | ||
welfare in the district. | ||
(d) This chapter and the creation of the district may not be | ||
interpreted to relieve the county or a municipality from providing | ||
the level of services provided as of the effective date of the Act | ||
enacting this chapter to the area in the district. The district is | ||
created to supplement and not to supplant county or municipal | ||
services provided in the district. | ||
Sec. 3984.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. | ||
(a) All land and other property included in the district will | ||
benefit from the improvements and services to be provided 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. | ||
(b) The district is created to serve a public use and | ||
benefit. | ||
(c) The creation of the district is in the public interest | ||
and is essential to further the public purposes of: | ||
(1) developing and diversifying the economy of the | ||
state; | ||
(2) eliminating unemployment and underemployment; and | ||
(3) developing or expanding transportation and | ||
commerce. | ||
(d) The district will: | ||
(1) promote the health, safety, and general welfare of | ||
residents, employers, potential employees, employees, visitors, | ||
and consumers in the district, and of the public; | ||
(2) provide needed funding for the district to | ||
preserve, maintain, and enhance the economic health and vitality of | ||
the district territory as a community and business center; | ||
(3) promote the health, safety, welfare, and enjoyment | ||
of the public by providing pedestrian ways, transit facilities, | ||
parking facilities, rail facilities, and public art objects, and by | ||
landscaping and developing certain areas in the district, which are | ||
necessary for the restoration, preservation, and enhancement of | ||
scenic beauty; and | ||
(4) provide for water, wastewater, drainage, road, and | ||
recreational facilities for the district. | ||
(e) Pedestrian ways along or across a street, whether at | ||
grade or above or below the surface, and street lighting, street | ||
landscaping, parking, and street art objects are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
(f) The district will not act as the agent or | ||
instrumentality of any private interest even though the district | ||
will benefit many private interests as well as the public. | ||
Sec. 3984.0105. INITIAL DISTRICT TERRITORY. (a) The | ||
district is initially composed of the territory described by | ||
Section 2 of the Act enacting this chapter. | ||
(b) The boundaries and field notes contained in Section 2 of | ||
the Act enacting this chapter form a closure. A mistake in the | ||
field notes or in copying the field notes in the legislative process | ||
does not affect the district's: | ||
(1) organization, existence, or validity; | ||
(2) right to issue any type of bonds for the purposes | ||
for which the district is created or to pay the principal of and | ||
interest on the bonds; | ||
(3) right to impose or collect an assessment or tax; or | ||
(4) legality or operation. | ||
Sec. 3984.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. | ||
All or any part of the area of the district is eligible to be | ||
included in: | ||
(1) a tax increment reinvestment zone created under | ||
Chapter 311, Tax Code; | ||
(2) a tax abatement reinvestment zone created under | ||
Chapter 312, Tax Code; | ||
(3) an enterprise zone created under Chapter 2303, | ||
Government Code; or | ||
(4) an industrial district created under Chapter 42, | ||
Local Government Code. | ||
Sec. 3984.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT | ||
DISTRICTS LAW. Except as otherwise provided by this chapter, | ||
Chapter 375, Local Government Code, applies to the district. | ||
Sec. 3984.0108. CONSTRUCTION OF CHAPTER. This chapter | ||
shall be liberally construed in conformity with the findings and | ||
purposes stated in this chapter. | ||
Sec. 3984.0109. CONFLICTS OF LAW. This chapter prevails | ||
over any provision of general law, including a provision of Chapter | ||
375, Local Government Code, or Chapter 49, Water Code, that is in | ||
conflict or inconsistent with this chapter. | ||
SUBCHAPTER B. BOARD OF DIRECTORS | ||
Sec. 3984.0201. GOVERNING BODY; TERMS. (a) The district is | ||
governed by a board of five directors elected or appointed as | ||
provided by this chapter and Subchapter D, Chapter 49, Water Code. | ||
(b) Except as provided by Section 3984.0203, directors | ||
serve staggered four-year terms. | ||
Sec. 3984.0202. COMPENSATION. A director is entitled to | ||
receive fees of office and reimbursement for actual expenses as | ||
provided by Section 49.060, Water Code. Sections 375.069 and | ||
375.070, Local Government Code, do not apply to the board. | ||
Sec. 3984.0203. TEMPORARY DIRECTORS. (a) On or after the | ||
effective date of the Act creating this chapter, 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 the county may submit a petition to the Texas Commission on | ||
Environmental Quality requesting that the commission appoint as | ||
temporary directors the five persons named in the petition. The | ||
commission shall appoint as temporary directors the five persons | ||
named in the petition. | ||
(b) The temporary or successor temporary directors shall | ||
hold an election to elect five permanent directors as provided by | ||
Section 49.102, Water Code. | ||
(c) Temporary directors serve until the earlier of: | ||
(1) the date permanent directors are elected under | ||
Subsection (b); or | ||
(2) the fourth anniversary of the effective date of | ||
the Act creating this chapter. | ||
(d) If permanent directors have not been elected under | ||
Subsection (b) and the terms of the temporary directors have | ||
expired, successor temporary directors shall be appointed or | ||
reappointed as provided by Subsection (e) to serve terms that | ||
expire on the earlier of: | ||
(1) the date permanent directors are elected under | ||
Subsection (b); or | ||
(2) the fourth anniversary of the date of the | ||
appointment or reappointment. | ||
(e) If Subsection (d) applies, 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 the | ||
county may submit a petition to the Texas Commission on | ||
Environmental Quality requesting that the commission appoint as | ||
successor temporary directors the five persons named in the | ||
petition. The commission shall appoint as successor temporary | ||
directors the five persons named in the petition. | ||
Sec. 3984.0204. DISQUALIFICATION OF DIRECTORS. Section | ||
49.052, Water Code, applies to the members of the board. | ||
SUBCHAPTER C. POWERS AND DUTIES | ||
Sec. 3984.0301. GENERAL POWERS AND DUTIES. The district | ||
has the powers and duties necessary to accomplish the purposes for | ||
which the district is created. | ||
Sec. 3984.0302. IMPROVEMENT PROJECTS AND SERVICES. (a) | ||
The district, using any money available to the district for the | ||
purpose, may provide, design, construct, acquire, improve, | ||
relocate, operate, maintain, or finance an improvement project or | ||
service authorized under this chapter or Chapter 375, Local | ||
Government Code. | ||
(b) The district may contract with a governmental or private | ||
entity to carry out an action under Subsection (a). | ||
(c) The implementation of a district project or service is a | ||
governmental function or service for the purposes of Chapter 791, | ||
Government Code. | ||
Sec. 3984.0303. RECREATIONAL FACILITIES. The district may | ||
develop or finance recreational facilities as authorized by Chapter | ||
375, Local Government Code, Sections 52 and 52-a, Article III, | ||
Texas Constitution, Section 59, Article XVI, Texas Constitution, | ||
and any other law that applies to the district. | ||
Sec. 3984.0304. AUTHORITY FOR ROAD PROJECTS. Under Section | ||
52, Article III, Texas Constitution, the district may own, operate, | ||
maintain, design, acquire, construct, finance, issue bonds, notes, | ||
or other obligations for, improve, and convey to this state, a | ||
county, or a municipality for ownership, operation, and maintenance | ||
macadamized, graveled, or paved roads or improvements, including | ||
storm drainage, in aid of those roads. | ||
Sec. 3984.0305. CONVEYANCE AND APPROVAL OF ROAD PROJECT. | ||
(a) The district may convey a road project authorized by Section | ||
3984.0304 to: | ||
(1) a municipality or county that will operate and | ||
maintain the road if the municipality or county has approved the | ||
plans and specifications of the road project; or | ||
(2) the state if the state will operate and maintain | ||
the road and the Texas Transportation Commission has approved the | ||
plans and specifications of the road project. | ||
(b) Except as provided by Subsection (c), the district shall | ||
operate and maintain a road project authorized by Section 3984.0304 | ||
that the district implements and does not convey to a municipality, | ||
a county, or this state under Subsection (a). | ||
(c) The district may agree in writing with a municipality, a | ||
county, or this state to assign operation and maintenance duties to | ||
the district, the municipality, the county, or this state in a | ||
manner other than the manner described in Subsections (a) and (b). | ||
Sec. 3984.0306. RAIL FACILITIES. In addition to the powers | ||
granted under Section 375.0921(b), Local Government Code, the | ||
district may construct, acquire, improve, maintain, finance, and | ||
operate rail facilities and improvements in aid of those facilities | ||
for the transport of freight and other cargo. | ||
Sec. 3984.0307. NONPROFIT CORPORATION. (a) The board by | ||
resolution may authorize the creation of a nonprofit corporation to | ||
assist and act for the district in implementing a project or | ||
providing a service authorized by this chapter. | ||
(b) The nonprofit corporation: | ||
(1) has each power of and is considered to be a local | ||
government corporation created under Subchapter D, Chapter 431, | ||
Transportation Code; and | ||
(2) may implement any project and provide any service | ||
authorized by this chapter. | ||
(c) The board shall appoint the board of directors of the | ||
nonprofit corporation. The board of directors of the nonprofit | ||
corporation shall serve in the same manner as the board of directors | ||
of a local government corporation created under Subchapter D, | ||
Chapter 431, Transportation Code, except that a board member is not | ||
required to reside in the district. | ||
Sec. 3984.0308. LAW ENFORCEMENT SERVICES. Section 49.216, | ||
Water Code, applies to the district. | ||
Sec. 3984.0309. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. | ||
The district may join and pay dues to a charitable or nonprofit | ||
organization that performs a service or provides an activity | ||
consistent with the furtherance of a district purpose. | ||
Sec. 3984.0310. ECONOMIC DEVELOPMENT PROGRAMS. (a) The | ||
district may engage in activities that accomplish the economic | ||
development purposes of the district. | ||
(b) The district may establish and provide for the | ||
administration of one or more programs to promote state or local | ||
economic development and to stimulate business and commercial | ||
activity in the district, including programs to: | ||
(1) make loans and grants of public money; and | ||
(2) provide district personnel and services. | ||
(c) The district may create economic development programs | ||
and exercise the economic development powers provided to | ||
municipalities by: | ||
(1) Chapter 380, Local Government Code; and | ||
(2) Subchapter A, Chapter 1509, Government Code. | ||
Sec. 3984.0311. STRATEGIC PARTNERSHIP AGREEMENT. The | ||
district may negotiate and enter into a written strategic | ||
partnership agreement with a municipality under Section 43.0751, | ||
Local Government Code. | ||
Sec. 3984.0312. REGIONAL PARTICIPATION AGREEMENT. The | ||
district may negotiate and enter into a written regional | ||
participation agreement with a municipality under Section 43.0754, | ||
Local Government Code. | ||
Sec. 3984.0313. PARKING FACILITIES. (a) The district may | ||
acquire, lease as lessor or lessee, construct, develop, own, | ||
operate, and maintain parking facilities or a system of parking | ||
facilities, including lots, garages, parking terminals, or other | ||
structures or accommodations for parking motor vehicles off the | ||
streets and related appurtenances. | ||
(b) The district's parking facilities serve the public | ||
purposes of the district and are owned, used, and held for a public | ||
purpose even if leased or operated by a private entity for a term of | ||
years. | ||
(c) The district's parking facilities are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
(d) The development and operation of the district's parking | ||
facilities may be considered an economic development program. | ||
Sec. 3984.0314. ADDING OR EXCLUDING LAND. (a) The district | ||
may add land in the manner provided by Subchapter J, Chapter 49, | ||
Water Code. | ||
(b) The district may exclude land in the manner provided by | ||
Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local | ||
Government Code, does not apply to the district. | ||
(c) The district may include and exclude land as provided by | ||
Sections 54.739-54.747, Water Code. A reference in those sections | ||
to a "tax" means an ad valorem tax for the purposes of this | ||
subsection. | ||
(d) If the district adopts a sales and use tax authorized at | ||
an election held under Section 3984.0602 and subsequently includes | ||
new territory in the district under this section, the district: | ||
(1) is not required to hold another election to | ||
approve the imposition of the sales and use tax in the included | ||
territory; and | ||
(2) shall impose the sales and use tax in the included | ||
territory as provided by Chapter 321, Tax Code. | ||
(e) If the district adopts a sales and use tax authorized at | ||
an election held under Section 3984.0602 and subsequently excludes | ||
territory in the district under this section, the sales and use tax | ||
is inapplicable to the excluded territory, as provided by Chapter | ||
321, Tax Code, but is applicable to the territory remaining in the | ||
district. | ||
Sec. 3984.0315. DISBURSEMENTS AND TRANSFERS OF MONEY. The | ||
board by resolution shall establish the number of directors' | ||
signatures and the procedure required for a disbursement or | ||
transfer of district money. | ||
Sec. 3984.0316. AUDIT EXEMPTION. (a) The district may | ||
elect to complete an annual financial report in lieu of an annual | ||
audit under Section 375.096(a)(6), Local Government Code, if: | ||
(1) the district had no bonds or other long-term (more | ||
than one year) liabilities outstanding during the fiscal period; | ||
(2) the district did not have gross receipts from | ||
operations, loans, taxes, assessments, or contributions in excess | ||
of $250,000 during the fiscal period; and | ||
(3) the district's cash and temporary investments were | ||
not in excess of $250,000 during the fiscal period. | ||
(b) Each annual financial report prepared in accordance | ||
with this section must be open to public inspection and accompanied | ||
by an affidavit signed by a duly authorized representative of the | ||
district attesting to the accuracy and authenticity of the | ||
financial report. | ||
(c) The annual financial report and affidavit shall be | ||
substantially similar in form to the annual financial report and | ||
affidavit forms prescribed by the executive director of the Texas | ||
Commission on Environmental Quality under Section 49.198, Water | ||
Code. | ||
Sec. 3984.0317. NO EMINENT DOMAIN POWER. The district may | ||
not exercise the power of eminent domain. | ||
SUBCHAPTER D. ASSESSMENTS | ||
Sec. 3984.0401. PETITION REQUIRED FOR FINANCING SERVICES | ||
AND IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a | ||
service or improvement project with assessments under this chapter | ||
unless a written petition requesting that service or improvement | ||
has been filed with the board. | ||
(b) A petition filed under Subsection (a) must be signed by | ||
the owners of a majority of the assessed value of real property in | ||
the district subject to assessment according to the most recent | ||
certified tax appraisal roll for the county. | ||
Sec. 3984.0402. METHOD OF NOTICE FOR HEARING. The district | ||
may mail the notice required by Section 375.115(c), Local | ||
Government Code, by certified or first class United States mail. | ||
The board shall determine the method of notice. | ||
Sec. 3984.0403. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) | ||
The board by resolution may impose and collect an assessment for any | ||
purpose authorized by this chapter in all or any part of the | ||
district. | ||
(b) An assessment, a reassessment, or an assessment | ||
resulting from an addition to or correction of the assessment roll | ||
by the district, penalties and interest on an assessment or | ||
reassessment, an expense of collection, and reasonable attorney's | ||
fees incurred by the district: | ||
(1) are a first and prior lien against the property | ||
assessed; | ||
(2) are superior to any other lien or claim other than | ||
a lien or claim for county, school district, or municipal ad valorem | ||
taxes; and | ||
(3) are the personal liability of and a charge against | ||
the owners of the property even if the owners are not named in the | ||
assessment proceedings. | ||
(c) The lien is effective from the date of the board's | ||
resolution imposing the assessment until the date the assessment is | ||
paid. The board may enforce the lien in the same manner that the | ||
board may enforce an ad valorem tax lien against real property. | ||
(d) The board may make a correction to or deletion from the | ||
assessment roll that does not increase the amount of assessment of | ||
any parcel of land without providing notice and holding a hearing in | ||
the manner required for additional assessments. | ||
SUBCHAPTER E. TAXES AND BONDS | ||
Sec. 3984.0501. TAX ELECTION REQUIRED. The district must | ||
hold an election in the manner provided by Chapter 49, Water Code, | ||
or, if applicable, Chapter 375, Local Government Code, to obtain | ||
voter approval before the district may impose an ad valorem tax. | ||
Sec. 3984.0502. OPERATION AND MAINTENANCE TAX. (a) If | ||
authorized by a majority of the district voters voting at an | ||
election under Section 3984.0501, the district may impose an | ||
operation and maintenance tax on taxable property in the district | ||
in the manner provided by Section 49.107, Water Code, for any | ||
district purpose, including to: | ||
(1) maintain and operate the district; | ||
(2) construct or acquire improvements; or | ||
(3) provide a service. | ||
(b) The board shall determine the operation and maintenance | ||
tax rate. The rate may not exceed the rate approved at the | ||
election. | ||
(c) Section 49.107(h), Water Code, does not apply to the | ||
district. | ||
Sec. 3984.0503. AUTHORITY TO BORROW MONEY AND TO ISSUE | ||
BONDS AND OTHER OBLIGATIONS. (a) The district may borrow money on | ||
terms determined by the board. | ||
(b) The district may, by competitive bid or negotiated sale, | ||
issue bonds, notes, or other obligations payable wholly or partly | ||
from ad valorem taxes, assessments, impact fees, revenue, contract | ||
payments, grants, or other district money, or any combination of | ||
those sources of money, to pay for any authorized district purpose. | ||
(c) The limitation on the outstanding principal amount of | ||
bonds, notes, or other obligations provided by Section 49.4645, | ||
Water Code, does not apply to the district. | ||
Sec. 3984.0504. BONDS SECURED BY REVENUE OR CONTRACT | ||
PAYMENTS. The district may issue, without an election, bonds | ||
secured by: | ||
(1) revenue other than ad valorem taxes, including | ||
contract revenues; or | ||
(2) contract payments, provided that the requirements | ||
of Section 49.108, Water Code, have been met. | ||
Sec. 3984.0505. BONDS SECURED BY AD VALOREM TAXES; | ||
ELECTIONS. (a) If authorized at an election under Section | ||
3984.0501, the district may issue bonds payable from ad valorem | ||
taxes. | ||
(b) Section 375.243, Local Government Code, does not apply | ||
to the district. | ||
(c) At the time the district issues bonds payable wholly or | ||
partly from ad valorem taxes, the board shall provide for the annual | ||
imposition of 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 as required and in the manner provided by | ||
Sections 54.601 and 54.602, Water Code. | ||
(d) All or any part of any facilities or improvements that | ||
may be acquired by a district by the issuance of its bonds may be | ||
submitted as a single proposition or as several propositions to be | ||
voted on at the election. | ||
Sec. 3984.0506. CONSENT OF MUNICIPALITY REQUIRED. (a) The | ||
board may not hold an election under Section 3984.0501, issue | ||
bonds, or incur any debt until each municipality in whose corporate | ||
limits or extraterritorial jurisdiction the district is located has | ||
consented by ordinance or resolution to the creation of the | ||
district and to the inclusion of land in the district. | ||
(b) This section applies only to the district's first | ||
issuance of bonds payable from ad valorem taxes. | ||
SUBCHAPTER F. SALES AND USE TAX | ||
Sec. 3984.0601. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, | ||
computation, administration, enforcement, and collection of the | ||
sales and use tax authorized by this subchapter except to the extent | ||
Chapter 321, Tax Code, is inconsistent with this chapter. | ||
(b) A reference in Chapter 321, Tax Code, to a municipality | ||
or the governing body of a municipality is a reference to the | ||
district or the board, respectively. | ||
Sec. 3984.0602. ELECTION; ADOPTION OF TAX. (a) The | ||
district may adopt a sales and use tax if authorized by a majority | ||
of the voters of the district voting at an election held for that | ||
purpose. | ||
(b) The board by order may call an election to authorize the | ||
adoption of the sales and use tax. The election may be held on any | ||
uniform election date and in conjunction with any other district | ||
election. | ||
(c) The ballot shall be printed to provide for voting for or | ||
against the proposition: "Authorization of a sales and use tax in | ||
the Fort Bend County Management District No. 3 at a rate not to | ||
exceed ____ percent" (insert rate of one or more increments of | ||
one-eighth of one percent). | ||
Sec. 3984.0603. SALES AND USE TAX RATE. (a) On or after the | ||
date the results are declared of an election held under Section | ||
3984.0602, at which the voters approved imposition of the tax | ||
authorized by this subchapter, the board shall determine and adopt | ||
by resolution or order the initial rate of the tax, which must be in | ||
one or more increments of one-eighth of one percent. | ||
(b) After the election held under Section 3984.0602, the | ||
board may increase or decrease the rate of the tax by one or more | ||
increments of one-eighth of one percent. | ||
(c) The initial rate of the tax or any rate resulting from | ||
subsequent increases or decreases may not exceed the lesser of: | ||
(1) the maximum rate authorized by the district voters | ||
at the election held under Section 3984.0602; or | ||
(2) a rate that, when added to the rates of all sales | ||
and use taxes imposed by other political subdivisions with | ||
territory in the district, would result in the maximum combined | ||
rate prescribed by Section 321.101(f), Tax Code, at any location in | ||
the district. | ||
Sec. 3984.0604. TAX AFTER MUNICIPAL ANNEXATION. (a) This | ||
section applies to the district after a municipality annexes part | ||
of the territory in the district and imposes the municipality's | ||
sales and use tax in the annexed territory. | ||
(b) If at the time of annexation the district has | ||
outstanding debt or other obligations payable wholly or partly from | ||
district sales and use tax revenue, Section 321.102(g), Tax Code, | ||
applies to the district. | ||
(c) If at the time of annexation the district does not have | ||
outstanding debt or other obligations payable wholly or partly from | ||
district sales and use tax revenue, the district may: | ||
(1) exclude the annexed territory from the district, | ||
if the district has no outstanding debt or other obligations | ||
payable from any source; or | ||
(2) reduce the sales and use tax in the annexed | ||
territory by resolution or order of the board to a rate that, when | ||
added to the sales and use tax rate imposed by the municipality in | ||
the annexed territory, is equal to the sales and use tax rate | ||
imposed by the district in the district territory that was not | ||
annexed by the municipality. | ||
Sec. 3984.0605. NOTIFICATION OF RATE CHANGE. The board | ||
shall notify the comptroller of any changes made to the tax rate | ||
under this subchapter in the same manner the municipal secretary | ||
provides notice to the comptroller under Section 321.405(b), Tax | ||
Code. | ||
Sec. 3984.0606. USE OF REVENUE. Revenue from the sales and | ||
use tax imposed under this subchapter is for the use and benefit of | ||
the district and may be used for any district purpose. The district | ||
may pledge all or part of the revenue to the payment of bonds, | ||
notes, or other obligations, and that pledge of revenue may be in | ||
combination with other revenue, including tax revenue, available to | ||
the district. | ||
Sec. 3984.0607. ABOLITION OF TAX. (a) Except as provided | ||
by Subsection (b), the board may abolish the tax imposed under this | ||
subchapter without an election. | ||
(b) The board may not abolish the tax imposed under this | ||
subchapter if the district has outstanding debt secured by the tax, | ||
and repayment of the debt would be impaired by the abolition of the | ||
tax. | ||
(c) If the board abolishes the tax, the board shall notify | ||
the comptroller of that action in the same manner the municipal | ||
secretary provides notice to the comptroller under Section | ||
321.405(b), Tax Code. | ||
(d) If the board abolishes the tax or decreases the tax rate | ||
to zero, a new election to authorize a sales and use tax must be held | ||
under Section 3984.0602 before the district may subsequently impose | ||
the tax. | ||
(e) This section does not apply to a decrease in the sales | ||
and use tax authorized under Section 3984.0604(c)(2). | ||
SUBCHAPTER G. HOTEL OCCUPANCY TAX | ||
Sec. 3984.0701. DEFINITION. In this subchapter, "hotel" | ||
has the meaning assigned by Section 156.001, Tax Code. | ||
Sec. 3984.0702. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) For purposes of this subchapter: | ||
(1) a reference in Subchapter A, Chapter 352, Tax | ||
Code, to a county is a reference to the district; and | ||
(2) a reference in Subchapter A, Chapter 352, Tax | ||
Code, to the commissioners court is a reference to the board. | ||
(b) Except as inconsistent with this subchapter, Subchapter | ||
A, Chapter 352, Tax Code, governs a hotel occupancy tax authorized | ||
by this subchapter, including the collection of the tax, subject to | ||
the limitations prescribed by Sections 352.002(b) and (c), Tax | ||
Code. | ||
Sec. 3984.0703. TAX AUTHORIZED; USE OF REVENUE. The | ||
district may impose a hotel occupancy tax for any purpose described | ||
by Section 351.101 or 352.101, Tax Code. | ||
Sec. 3984.0704. TAX RATE. (a) The amount of the hotel | ||
occupancy tax may not exceed the lesser of: | ||
(1) the maximum rate prescribed by Section 352.003(a), | ||
Tax Code; or | ||
(2) a rate that, when added to the rates of all hotel | ||
occupancy taxes imposed by other political subdivisions with | ||
territory in the district and by this state, does not exceed the sum | ||
of the rate prescribed by Section 351.0025(b), Tax Code, plus two | ||
percent. | ||
(b) The district tax is in addition to a tax imposed by a | ||
municipality under Chapter 351, Tax Code, or by the county under | ||
Chapter 352, Tax Code. | ||
Sec. 3984.0705. INFORMATION. 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 county. | ||
Sec. 3984.0706. USE OF REVENUE. The district may use | ||
revenue from the hotel occupancy tax for any district purpose that | ||
is an authorized use of hotel occupancy tax revenue under Chapter | ||
351 or 352, Tax Code. The district may pledge all or part of the | ||
revenue to the payment of bonds, notes, or other obligations and | ||
that pledge of revenue may be in combination with other revenue | ||
available to the district. | ||
Sec. 3984.0707. ABOLITION OF TAX. (a) Except as provided | ||
by Subsection (b), the board may abolish the tax imposed under this | ||
subchapter. | ||
(b) The board may not abolish the tax imposed under this | ||
subchapter if the district has outstanding debt secured by the tax, | ||
and repayment of the debt would be impaired by the abolition of the | ||
tax. | ||
SUBCHAPTER I. DISSOLUTION | ||
Sec. 3984.0901. DISSOLUTION. (a) The board shall dissolve | ||
the district on written petition filed with the board by the owners | ||
of: | ||
(1) 66 percent or more of the assessed value of the | ||
property subject to assessment by the district based on the most | ||
recent certified county property tax rolls; or | ||
(2) 66 percent or more of the surface area of the | ||
district, excluding roads, streets, highways, utility | ||
rights-of-way, other public areas, and other property exempt from | ||
assessment by the district according to the most recent certified | ||
county property tax rolls. | ||
(b) The board by majority vote may dissolve the district at | ||
any time. | ||
(c) The district may not be dissolved by its board under | ||
Subsection (a) or (b) if the district: | ||
(1) has any outstanding bonded indebtedness until that | ||
bonded indebtedness has been repaid or defeased in accordance with | ||
the order or resolution authorizing the issuance of the bonds; | ||
(2) has a contractual obligation to pay money until | ||
that obligation has been fully paid in accordance with the | ||
contract; or | ||
(3) owns, operates, or maintains public works, | ||
facilities, or improvements unless the district contracts with | ||
another person for the ownership, operation, or maintenance of the | ||
public works, facilities, or improvements. | ||
(d) Sections 375.261, 375.262, and 375.264, Local | ||
Government Code, do not apply to the district. | ||
SECTION 2. The Fort Bend County Management District No. 3 | ||
initially includes all the territory contained in the following | ||
area: | ||
Being approximately 763.4 acres located in the John Jones | ||
Survey, Abstract 41, the Wiley Martin League, Abstract 56, the | ||
Peter Teal Survey, Abstract 337, and the M. M. Ryon Survey, Abstract | ||
368, and located in extraterritorial jurisdiction of the Town of | ||
Thompsons, Fort Bend County, Texas, more particularly described by | ||
metes and bounds as follows, (all bearings referenced to the Texas | ||
Coordinate System, South Central Zone, NAD83): | ||
Commencing for reference at the southeast corner of the Abner | ||
Kuykendall League, Abstract 48, said corner being in the northeast | ||
line of said John Jones Survey; | ||
Thence, North 67° 34' 45" West, 1,111.11 feet along the | ||
northeast line of said John Jones Survey to the north corner of the | ||
said John Jones Survey and east corner of said Wiley Martin League; | ||
Thence, South 52° 25' 15" West, 6,921.88 feet to the POINT OF | ||
BEGINNING of the herein described tract, said point being at the | ||
intersection of the west right-of-way line of State Farm to Market | ||
Road No. 762 (called 80 feet wide) and the southeast line of said | ||
Wiley Martin League and northwest line of said John Jones Survey; | ||
Thence, Southerly along the west right-of-way line of said | ||
State Farm to Market Road No. 762 with the following eleven (11) | ||
courses and distances: | ||
1. South 08° 51' 57" East, 1,050.20 feet, more or less, to | ||
point, the beginning of a curve; | ||
2. 194.68 feet, more or less, along the arc of a tangent | ||
curve to the left, having a radius of 5,212.24 feet, a central angle | ||
of 02° 08' 24", and a chord which bears South 09° 56' 09" East, 194.67 | ||
feet to a point for corner; | ||
3. South 11° 00' 23" East, 117.20 feet, more or less, to a | ||
point; | ||
4. South 07° 11' 32" East, 150.33 feet, more or less, to a | ||
point; | ||
5. South 11° 00' 23" East, 450.00 feet, more or less, to a | ||
point; | ||
6. South 16° 43' 01" East, 100.50 feet, more or less, to a | ||
point; | ||
7. South 11° 00' 23" East, 340.80 feet, more or less, to | ||
point, the beginning of a curve; | ||
8. 402.80 feet, more or less, along the arc of a tangent | ||
curve to the right, having a radius of 685.50 feet, a central angle | ||
of 33° 40' 00", and a chord which bears South 05° 49' 37" West, 397.03 | ||
feet to a point for corner; | ||
9. South 22° 24' 43" West, at 248.71 feet pass a point in the | ||
North line of the Entrance Road, in all 330.91 feet, more or less, | ||
to a point in the South line of said Entrance Road to George Park; | ||
10. South 22° 50' 06" West, 568.79 feet, more or less, to an | ||
angle point; | ||
11. South 22° 29' 40" West, 1,570.38 feet, more or less, to | ||
the southeast corner of this tract; | ||
Thence, North 67° 30' 40" West, departing the west | ||
right-of-way line of said State Farm to Market Road No. 762, | ||
2,249.84 feet, more or less, to the southwest corner of this tract, | ||
said point being in the centerline of a farm road; | ||
Thence, North 25° 06' 53" East, along the centerline of a farm | ||
road, 843.77 feet, more or less, to a point for corner in the | ||
northwesterly line of the aforementioned M. M. Ryon Survey and the | ||
southeasterly line of the aforementioned Peter Teal Survey; | ||
Thence, South 42° 04' 42" West, with the common survey line of | ||
said M. M. Ryon and Peter Teal Surveys, 3,389.92 feet, more or less, | ||
to a point for the common east corner of said Peter Teal Survey and | ||
the William Byrne Survey, Abstract 112, Fort Bend County Texas; | ||
Thence, North 47° 55' 18" West, with the common survey line of | ||
said Peter Teal and said William Byrne Survey, 4,536.11 feet, more | ||
or less, to a point for the common west corner of said Peter Teal and | ||
William Byrne Surveys, same being in the southeasterly line of the | ||
Henry Wilcox Survey, Abstract 342, Fort Bend County, Texas; | ||
Thence, North 42° 04' 42" East, with the common survey line of | ||
said Peter Teal Survey and said Henry Wilcox Survey, 1,661.11 feet, | ||
more or less, to a point for the common north corner of said Peter | ||
Teal and Henry Wilcox Surveys, same being on the southwesterly line | ||
of the aforementioned Wiley Martin League; | ||
Thence, South 67° 54' 35" East, with the common line of said | ||
Peter Teal and Wiley Martin Leagues, 3,158.33 feet, more or less, to | ||
an angle point for corner; | ||
Thence, North 52° 04' 42" East, continuing with said common | ||
line, 1,929.30 feet, more or less, to a point for corner; | ||
Thence, departing the northeasterly line of said Peter Teal | ||
Survey and the southerly line of said Wiley Martin League, westerly | ||
and northerly along the centerline of a farm road the following | ||
eleven (11) courses and distances: | ||
1. North 15° 05' 08" East, 224.85 feet, more or less, to a | ||
point for corner; | ||
2. North 45° 58' 21" West, 1,101.01 feet, more or less, to a | ||
point for corner; | ||
3. North 39° 47' 43" West, 109.50 feet, more or less, to a | ||
point for corner; | ||
4. North 16° 57' 20" West, 99.03 feet, more or less, to a | ||
point for corner; | ||
5. North 13° 29' 08" West, 438.57 feet, more or less, to a | ||
point for corner; | ||
6. North 13° 38' 07" West, 1,498.84 feet, more or less, to a | ||
point for corner; | ||
7. North 18° 59' 40" West, 80.30 feet, more or less, to a | ||
point for corner; | ||
8. North 42° 20' 03" West, 62.14 feet, more or less, to a | ||
point for corner; | ||
9. North 60° 52' 39" West, 236.49 feet, more or less, to a | ||
point for corner; | ||
10. North 00° 52' 17" West, 160.45 feet, more or less, to a | ||
point for corner on a bridge at the centerline of Dry Creek for | ||
angle point; | ||
11. North 00° 38' 30" West, 174.07 feet, more or less, to the | ||
northwest corner of this tract; | ||
Thence, North 66° 38' 04" East, departing said road, 278.20 | ||
feet, more or less, to a point for corner; | ||
Thence, South 86° 26' 20" East, 71.37 feet, more or less, to a | ||
point for corner; | ||
Thence, North 48° 36' 58" East, 126.06 feet, more or less, to a | ||
point for corner; | ||
Thence, North 88° 02' 53" East, 131.33 feet, more or less, to a | ||
point for corner; | ||
Thence, North 68° 30' 10" East, 1,817.67 feet, more or less, | ||
to a point for re-entrant corner of this tract; | ||
Thence, North 38° 15' 23" West, 140.20 feet, more or less, to a | ||
point for corner; | ||
Thence, North 69° 38' 00" East, 224.50 feet, more or less, to | ||
the north corner of this tract, same being on the westerly | ||
right-of-way line of the aforementioned State Farm to Market Road | ||
No. 762; | ||
Thence, South 38° 09' 57" East, with said westerly | ||
right-of-way line, 1,241.87 feet, more or less, to the north corner | ||
of a State of Texas 2.2750 acre Tract; | ||
Thence, with the northerly, westerly, and southerly lines of | ||
said 2.2750 acre tract the following five (5) courses and | ||
distances: | ||
1. South 51° 50' 03" West, 20.00 feet, more or less, to a | ||
point for corner; | ||
2. South 38° 09' 57" East, 100.00 feet, more or less, to a | ||
point for corner, the beginning of a curve; | ||
3. 1,710.57 feet, more or less, along the arc of a tangent | ||
curve to the right, having a radius of 3,345.00 feet, a central | ||
angle of 29° 18' 00", and a chord which bears South 23° 30' 57" East, | ||
1,691.99 feet to a point for corner; | ||
4. South 08° 51' 57" East, 100.00 feet, more or less, to a | ||
point for corner; | ||
5. North 81° 08' 03" East, 20.00 feet, more or less, to a | ||
point for corner in the westerly right-of-way line of said State | ||
Farm Market Road No. 762; | ||
Thence, South 08° 51' 57" East, along said westerly | ||
right-of-way line, 289.74 feet, more or less, to the POINT OF | ||
BEGINNING and containing approximately 763.4 acres of land. | ||
SECTION 3. (a) The legal notice of the intention to | ||
introduce this Act, setting forth the general substance of this | ||
Act, has been published as provided by law, and the notice and a | ||
copy of this Act have been furnished to all persons, agencies, | ||
officials, or entities to which they are required to be furnished | ||
under Section 59, Article XVI, Texas Constitution, and Chapter 313, | ||
Government Code. | ||
(b) The governor, one of the required recipients, has | ||
submitted the notice and Act to the Texas Commission on | ||
Environmental Quality. | ||
(c) The Texas Commission on Environmental Quality has filed | ||
its recommendations relating to this Act with the governor, | ||
lieutenant governor, and speaker of the house of representatives | ||
within the required time. | ||
(d) All requirements of the constitution and laws of this | ||
state and the rules and procedures of the legislature with respect | ||
to the notice, introduction, and passage of this Act have been | ||
fulfilled and accomplished. | ||
SECTION 4. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2019. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 4676 was passed by the House on May 3, | ||
2019, by the following vote: Yeas 127, Nays 13, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 4676 on May 24, 2019, by the following vote: Yeas 106, Nays 34, | ||
3 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 4676 was passed by the Senate, with | ||
amendments, on May 22, 2019, by the following vote: Yeas 29, Nays | ||
2. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |