Texas § 1056.306 IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas Statutes

§ 1056.306 — IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas § 1056.306

Code SDSpecial District Local Laws Code

This text of Texas § 1056.306 (IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 1056.306 (2026).

Text

Sec. 1056.306. 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)On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return to each district taxpayer the taxpayer's pro rata share of all unused tax money.

(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 money to the county tax assessor-collector.

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Sec. 1056.306. 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) On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return to each district taxpayer the taxpayer's pro rata share of all unused tax money.
(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 money to the county tax assessor-collector.