Texas § 1063.307 IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas Statutes

§ 1063.307 — IMPOSITION OF TAX AND RETURN OF SURPLUS TAXES.

Texas § 1063.307

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1063.307 (2026).

Text

Sec. 1063.307. 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 on 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:

(1)to each district taxpayer the taxpayer's pro rata share of all unused tax money; and

(2)to Montgomery County all unused district money from any other source.

(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 send th

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Sec. 1063.307. 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 on 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:
(1) to each district taxpayer the taxpayer's pro rata share of all unused tax money; and
(2) to Montgomery County all unused district money from any other source.
(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 send the money to the county tax assessor-collector.
(d) Montgomery County shall use unused district money received under this section to provide medical and hospital care for needy county residents.
(e) The board may institute a suit to enforce payment of taxes under this section and to foreclose liens to secure the payment of the taxes.