Texas § 1002.207 IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas Statutes

§ 1002.207 — IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas § 1002.207

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1002.207 (2026).

Text

Sec. 1002.207. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

(a)After the board finds that the district is dissolved, the board shall:

(1)determine the debt owed by the district; and

(2)impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value.

(b)When all outstanding debts and obligations of the district are paid, the board shall order the secretary to return the pro rata share of all unused tax money to each district taxpayer.

(c)A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit the funds to the county tax assessor-collector.

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Sec. 1002.207. IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES. (a) After the board finds that the district is dissolved, the board shall:
(1) determine the debt owed by the district; and
(2) impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value.
(b) When all outstanding debts and obligations of the district are paid, the board shall order the secretary to return the pro rata share of all unused tax money to each district taxpayer.
(c) A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the secretary to transmit the funds to the county tax assessor-collector.