WILSON COUNTY MEMORIAL HOSPITAL DISTRICT

Tex. SPEC. DIST. LOCAL LAWS Code ch. 1115
in effect

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.001. DEFINITIONS.

In this chapter: (1) "Board" means the board of directors of the district. (2) "Director" means a member of the board. (3) "District" means the Wilson County Memorial Hospital District. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.002. AUTHORITY FOR OPERATION.

The Wilson County Memorial Hospital District operates and is administered and financed in accordance with Section 9, Article IX, Texas Constitution, and has the rights, powers, and duties provided by this chapter. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.003. ESSENTIAL PUBLIC FUNCTION.

The district performs an essential public function in carrying out the purposes of this chapter. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.004. DISTRICT TERRITORY.

The boundaries of the district are coextensive with the boundaries of Wilson County, Texas. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.005. DISTRICT SUPPORT AND MAINTENANCE NOT STATE OBLIGATION.

The support and maintenance of the district may not become a charge against or obligation of this state. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.006. RESTRICTION ON STATE FINANCIAL ASSISTANCE.

The legislature may not make a direct appropriation for the construction, maintenance, or improvement of a district facility. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015. SUBCHAPTER B. DISTRICT ADMINISTRATION

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.051. BOARD ELECTION; TERM.

(a) The board consists of nine directors elected as follows: (1) two directors elected from each county commissioners precinct of Wilson County; and (2) one director elected from the district at large. (b) The candidate from each commissioners precinct receiving the highest number of votes from that precinct is elected as director from that precinct. The candidate from the district at large receiving the highest number of votes from the district at large is elected as the director from the district at large. (c) Unless four-year terms are established under Section 285.081 , Health and Safety Code: (1) directors serve staggered two-year terms; (2) each year one director is elected from each precinct; and (3) in odd-numbered years, a director is elected from the district at large. (d) A directors' election shall be held on the uniform election date in May of each year or another date authorized by law. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.052. NOTICE OF ELECTION.

At least 30 days before the date of a directors' election, notice of the election must be published one time in a newspaper or newspapers that individually or collectively have general circulation in the district. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.053. BALLOT PETITION.

A person who wants to have the person's name printed on the ballot as a candidate for director must file with the board secretary a petition requesting that action. The petition must: (1) be signed by at least 15 registered voters in the district; and (2) be filed by the deadline imposed by Section 144.005 , Election Code. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.054. QUALIFICATIONS FOR OFFICE.

(a) A person may not be elected or appointed as a director unless the person is: (1) a resident of the district; and (2) a qualified voter. (b) A person is not eligible for election as a director from a commissioners precinct unless the person is a resident of that precinct. (c) A person is not eligible to serve as a director if the person is: (1) the district administrator; (2) the district attorney; or (3) a district employee. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.055. BOARD VACANCY.

(a) If a vacancy occurs in the office of director, the remaining directors shall fill the vacancy for the unexpired term. (b) A person appointed under Subsection (a) to fill a vacancy from a precinct must be a resident of the precinct the person is to represent. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.056. OFFICERS.

(a) The board shall elect: (1) a president and a vice president from among its members; and (2) a secretary, who need not be a director. (b) Each officer of the board serves a one-year term. (c) The board shall fill a vacancy in a board office for the unexpired term. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.057. COMPENSATION; EXPENSES.

A director or officer serves without compensation but may be reimbursed for actual expenses incurred in the performance of official duties on approval by the board. The expenses must be reported in the district's records. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.058. VOTING REQUIREMENT.

A concurrence of five directors is sufficient in any matter relating to district business. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.059. DISTRICT ADMINISTRATOR; ASSISTANT DISTRICT ADMINISTRATOR.

(a) The board shall appoint a qualified person as district administrator. (b) The district administrator serves at the will of the board and shall receive the compensation determined by the board. (c) On assuming the duties of district administrator, the administrator shall execute a bond payable to the district in the amount set by the board of not less than $5,000 that: (1) is conditioned on the administrator performing the administrator's required duties; and (2) contains any other condition the board requires. (d) The board may appoint an assistant district administrator. The assistant district administrator serves at the will of the board and receives the compensation determined by the board. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.060. GENERAL DUTIES OF DISTRICT ADMINISTRATOR.

Subject to the limitations prescribed by the board, the district administrator shall: (1) supervise the work and activities of the district; and (2) direct the affairs of the district. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.061. ATTORNEY.

(a) The board shall appoint a qualified person as the attorney for the district. (b) The attorney serves at the will of the board and receives the compensation determined by the board. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.062. APPOINTMENT OF STAFF AND EMPLOYEES.

(a) The board may appoint to the staff any doctors the board considers necessary for the efficient operation of the district and may make temporary appointments as warranted. (b) The district may employ fiscal agents, accountants, architects, and additional attorneys as the board considers proper. (c) The board may delegate to the district administrator the authority to employ technicians, nurses, and district employees. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015. SUBCHAPTER C. POWERS AND DUTIES

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.101. DISTRICT RESPONSIBILITY.

The district has full responsibility for operating all hospital facilities for providing medical and hospital care for the district's needy inhabitants. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.102. RESTRICTION ON POLITICAL SUBDIVISION TAXATION AND DEBT.

A political subdivision located wholly or partly within the district may not impose a tax or issue bonds or other obligations for hospital purposes or to provide medical care for district residents. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.103. MANAGEMENT, CONTROL, AND ADMINISTRATION.

The board shall manage, control, and administer the hospital system and the district's money and resources. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.104. HOSPITAL SYSTEM.

(a) The district shall provide for: (1) the establishment of a hospital system by: (A) purchasing, constructing, acquiring, repairing, and renovating buildings and equipment; and (B) equipping the buildings; and (2) the administration of the hospital system for hospital purposes. (b) The hospital system may include any facilities the board considers necessary for hospital care. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.105. RULES.

The board may adopt rules governing the operation of the hospital, the hospital system, and the district's staff and employees. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.106. PURCHASING AND ACCOUNTING PROCEDURES.

The board may prescribe: (1) the method and manner of making purchases and expenditures by and for the district; and (2) all accounting and control procedures. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.107. DISTRICT PROPERTY, FACILITIES, AND EQUIPMENT.

(a) The board shall determine the type, number, and location of buildings required to maintain an adequate hospital system. (b) The board may lease all or part of the district's buildings and facilities on terms considered to be in the best interest of the district's inhabitants. (c) The district may acquire equipment for use in the district's hospital system and mortgage or pledge the property as security for the payment of the purchase price. (d) The district may sell or otherwise dispose of any property, including equipment, on terms the board finds are in the best interest of the district's inhabitants. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.108. EMINENT DOMAIN.

(a) The district may exercise the power of eminent domain to acquire a fee simple or other interest in any type of property located in district territory if the interest is necessary or convenient to a power, right, or privilege conferred by this chapter. (b) The district must exercise the power of eminent domain in the manner provided by Chapter 21 , Property Code, except the district is not required to deposit in the trial court money or a bond as provided by Section 21.021 (a), Property Code. (c) In a condemnation proceeding brought by the district, the district is not required to: (1) pay in advance or provide a bond or other security for costs in the trial court; (2) provide a bond for the issuance of a temporary restraining order or a temporary injunction; or (3) provide a bond for costs or a supersedeas bond on an appeal or petition for review. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.109. GIFTS AND ENDOWMENTS.

The board may accept for the district a gift or endowment to be held in trust and administered by the board for the purposes and under the directions, limitations, or other provisions prescribed in writing by the donor that are not inconsistent with the proper management and objectives of the district. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.110. CONSTRUCTION CONTRACTS.

A construction contract that involves the expenditure of more than $10,000 may be made only after advertising in the manner provided by Chapter 252 and Subchapter C , Chapter 262 , Local Government Code. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.111. OPERATING AND MANAGEMENT CONTRACTS.

The board may enter into an operating or management contract relating to a district facility. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.112. CONTRACTS WITH GOVERNMENTAL ENTITIES FOR CARE AND TREATMENT.

The board may contract with: (1) any county or municipality located outside the district for the care and treatment of a sick or injured person of that county or municipality; and (2) this state or a federal agency for the treatment of a sick or injured person. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.113. CONTRACTS WITH GOVERNMENTAL ENTITIES FOR INVESTIGATORY OR OTHER SERVICES.

The board may contract with another political subdivision or a governmental agency for the district to provide investigatory or other services for the medical, hospital, or welfare needs of district inhabitants. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.114. PAYMENT FOR TREATMENT; PROCEDURES.

(a) When a patient who resides in the district is admitted to a district facility, the district administrator may have an inquiry made into the circumstances of: (1) the patient; and (2) the patient's relatives legally liable for the patient's support. (b) If the district administrator determines that the patient or those relatives cannot pay for all or part of the patient's care and treatment in the hospital, the amount that cannot be paid becomes a charge against the district. (c) If the district administrator determines that the patient or those relatives can pay for all or part of the costs of the patient's care and treatment, the patient or those relatives shall be ordered to pay the district a specified amount each week for the patient's care and support. The amount ordered must be proportionate to their financial ability. (d) The district administrator may collect the amount from the patient's estate, or from those relatives legally liable for the patient's support, in the manner provided by law for the collection of expenses of the last illness of a deceased person. (e) If there is a dispute as to the ability to pay, or doubt in the mind of the district administrator, the board shall hold a hearing and, after calling witnesses, shall: (1) resolve the dispute or doubt; and (2) issue any appropriate orders. (f) A final order of the board may be appealed to the district court. The substantial evidence rule applies to the appeal. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.116. ELECTION DATE.

Notwithstanding Section 41.001 (a), Election Code, the board may choose the date for an election held under this chapter other than a directors' election under Section 1115.051 . Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015. SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.151. BUDGET.

(a) The district administrator shall prepare an annual budget for approval by the board. (b) The proposed budget must contain a complete financial statement of: (1) the outstanding obligations of the district; (2) the cash on hand to the credit of each district fund; (3) the money received by the district from all sources during the previous year; (4) the money available to the district from all sources during the ensuing year; (5) the balances expected at the end of the year in which the budget is being prepared; (6) the estimated revenue and balances available to cover the budget; and (7) the estimated tax rate required. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.152. PROPOSED BUDGET: NOTICE AND HEARING; APPROVAL OF BUDGET.

(a) The board shall hold a public hearing on the proposed annual budget. (b) At least 10 days before the date of the hearing, notice of the hearing must be published one time. (c) Any district resident is entitled to be present and participate at the hearing. (d) At the conclusion of the hearing, the board shall act on the budget as proposed by the district administrator. The board may make any changes in the proposed budget that the board judges the law warrants and the interests of the taxpayers demand. The budget must be approved by the board. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.153. AMENDMENTS TO BUDGET.

The annual budget may be amended as required by circumstances. The board must approve all amendments. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.154. RESTRICTION ON EXPENDITURES.

Money may be spent only for an expense included in the budget or an amendment to the budget. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.155. FISCAL YEAR.

(a) The district operates according to a fiscal year established by the board. (b) The fiscal year may not be changed: (1) during a period that district revenue bonds are outstanding; or (2) more than once in any 24-month period. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.156. ANNUAL AUDIT.

The board annually shall have an audit made of the district's financial condition. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.157. INSPECTION OF ANNUAL AUDIT AND DISTRICT RECORDS.

The annual audit and other district records shall be open to inspection at the district's principal office. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.158. FINANCIAL REPORT.

As soon as practicable after the close of each fiscal year, the district administrator shall prepare for the board: (1) a complete sworn statement of all district money; and (2) a complete account of the disbursements of that money. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.159. DEPOSITORY.

(a) The board shall select one or more banks inside or outside the district to serve as a depository for district money. (b) All district money, other than money invested as provided by Section 1115.160 (b) and money transmitted to a bank for payment of bonds or obligations issued or assumed by the district, shall be deposited as received with the depository bank and shall remain on deposit. (c) This chapter, including Subsection (b), does not limit the power of the board to: (1) place a part of district money on time deposit; or (2) purchase certificates of deposit. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.160. SPENDING AND INVESTMENT RESTRICTIONS.

(a) Except as provided by Section 1115.107 (c) and by Subchapter E, the district may not incur an obligation payable from district revenue other than the revenue on hand or to be on hand in the current and following district fiscal years. (b) The board may invest operating, depreciation, or building reserves only in funds or securities specified by Chapter 2256 , Government Code. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015. SUBCHAPTER E. BONDS

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.201. GENERAL OBLIGATION BONDS.

The board may issue and sell general obligation bonds in the name and on the faith and credit of the district for any purpose relating to: (1) the purchase, construction, acquisition, repair, or renovation of buildings and improvements; and (2) equipping buildings and improvements for hospital purposes. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.202. TAX TO PAY GENERAL OBLIGATION BONDS.

(a) At the time general obligation bonds are issued by the district, the board shall impose an ad valorem tax at a rate sufficient to create an interest and sinking fund to pay the principal of and interest on the bonds as the bonds mature. (b) The tax required by this section together with any other ad valorem tax the district imposes may not in any year exceed 75 cents on each $100 valuation of all taxable property in the district subject to hospital district taxation. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.203. GENERAL OBLIGATION BOND ELECTION.

(a) The district may issue general obligation bonds only if the bonds are authorized by a majority of the district voters. (b) The order calling the bond election must provide for clerks as in county elections and must specify: (1) the date of the election; (2) the location of the polling places; (3) the presiding and alternate election judges for each polling place; (4) the amount of the bonds to be authorized; and (5) the maximum maturity of the bonds. (c) Notice of a bond election shall be given as provided by Section 1251.003 , Government Code. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.204. MATURITY OF GENERAL OBLIGATION BONDS.

District general obligation bonds must mature not later than 40 years after their date of issuance. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.205. EXECUTION OF GENERAL OBLIGATION BONDS.

The board president shall execute the general obligation bonds in the district's name and the board secretary shall countersign the bonds in the manner provided by Chapter 618 , Government Code. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.206. REVENUE BONDS.

(a) The board may issue revenue bonds to: (1) purchase, construct, acquire, repair, renovate, or equip buildings and improvements for hospital purposes; or (2) acquire sites to be used for hospital purposes. (b) The bonds must be payable from and secured by a pledge of all or part of district revenue derived from the operation of the district's hospitals. (c) The bonds may be additionally secured by a mortgage or deed of trust lien on all or part of district property. (d) The bonds must be issued in the manner and in accordance with the procedures and requirements prescribed by Sections 264.042 , 264.043 , 264.046 , 264.047 , 264.048 , and 264.049 , Health and Safety Code, for issuance of revenue bonds by a county hospital authority. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.207. REFUNDING BONDS.

(a) The board may, without an election, issue refunding bonds to refund outstanding indebtedness issued or assumed by the district. (b) A refunding bond may be: (1) sold, with the proceeds of the refunding bond applied to the payment of the outstanding indebtedness; or (2) exchanged wholly or partly for not less than a similar principal amount of outstanding indebtedness. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.208. BONDS EXEMPT FROM TAXATION.

The following are exempt from taxation by this state or a political subdivision of this state: (1) any bonds issued by the district; (2) the transfer and issuance of the bonds; and (3) any profits made in the sale of the bonds. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015. SUBCHAPTER F. TAXES

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.251. IMPOSITION OF AD VALOREM TAX.

(a) The board shall impose a tax on all property in the district subject to district taxation. (b) The board shall impose the tax to pay: (1) indebtedness assumed or issued by the district; and (2) district maintenance and operating expenses. (c) The board may not impose a tax to pay the principal of or interest on revenue bonds issued under Section 1115.206 . Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.252. TAX RATE.

(a) The board may impose the tax at a rate not to exceed 75 cents on each $100 valuation of taxable property in the district subject to district taxation. (b) In setting the tax rate, the board shall consider the income of the district from sources other than taxation. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.253. ASSESSMENT AND COLLECTION BY COUNTY TAX ASSESSOR-COLLECTOR.

Unless the board elects to have taxes assessed and collected by its own tax assessor-collector under Section 1115.254 , the tax assessor-collector of Wilson County shall assess and collect taxes imposed by and for the district. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.

Tex. SPEC. DIST. LOCAL LAWS Code § 1115.254. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

(a) The board by majority vote may elect to have district taxes assessed and collected by a tax assessor-collector appointed by the board. An election under this subsection must be made before December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution. (b) The district tax assessor-collector must reside in the district. (c) The board shall set the term of employment and compensation for the district tax assessor-collector. Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026 ), Sec. 1.01, eff. April 1, 2015.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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