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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation of Harris County Improvement District No. |
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27; providing authority to issue bonds; providing authority to |
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impose assessments, fees, and taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 4, Special District Local Laws |
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Code, is amended by adding Chapter 3793 to read as follows: |
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CHAPTER 3793. HARRIS COUNTY IMPROVEMENT DISTRICT NO. 27 |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 3793.001. DEFINITIONS. In this chapter: |
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(1) "Board" means the district's board of directors. |
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(2) "City" means the City of Houston. |
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(3) "County" means Harris County. |
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(4) "Director" means a board member. |
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(5) "District" means the Harris County Improvement |
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District No. 27. |
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Sec. 3793.002. CREATION AND NATURE OF DISTRICT. The |
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district is a special district created under Section 59, Article |
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XVI, Texas Constitution. |
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Sec. 3793.003. PURPOSE; DECLARATION OF INTENT. (a) The |
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creation of the district is essential to accomplish the purposes of |
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Sections 52 and 52-a, Article III, and Section 59, Article XVI, |
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Texas Constitution, and other public purposes stated in this |
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chapter. By creating the district and in authorizing the city, the |
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county, and other political subdivisions to contract with the |
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district, the legislature has established a program to accomplish |
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the public purposes set out in Section 52-a, Article III, Texas |
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Constitution. |
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(b) The creation of the district is necessary to promote, |
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develop, encourage, and maintain employment, commerce, |
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transportation, housing, tourism, recreation, the arts, |
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entertainment, economic development, safety, and the public |
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welfare in the district. |
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(c) This chapter and the creation of the district may not be |
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interpreted to relieve the city or the county from providing the |
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level of services provided as of the effective date of the Act |
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enacting this chapter to the area in the district. The district is |
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created to supplement and not to supplant city or county services |
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provided in the district. |
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Sec. 3793.004. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a) |
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The district is created to serve a public use and benefit. |
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(b) All land and other property included in the district |
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will benefit from the improvements and services to be provided by |
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the district under powers conferred by Sections 52 and 52-a, |
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Article III, and Section 59, Article XVI, Texas Constitution, and |
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other powers granted under this chapter. |
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(c) The creation of the district is in the public interest |
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and is essential to further the public purposes of: |
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(1) developing and diversifying the economy of the |
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state; |
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(2) eliminating unemployment and underemployment; and |
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(3) developing or expanding transportation and |
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commerce. |
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(d) The district will: |
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(1) promote the health, safety, and general welfare of |
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residents, employers, potential employees, employees, visitors, |
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and consumers in the district, and of the public; |
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(2) provide needed funding for the district to |
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preserve, maintain, and enhance the economic health and vitality of |
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the district territory as a community and business center; |
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(3) promote the health, safety, welfare, and enjoyment |
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of the public by providing pedestrian ways and by landscaping and |
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developing certain areas in the district, which are necessary for |
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the restoration, preservation, and enhancement of scenic beauty; |
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and |
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(4) provide for water, wastewater, drainage, road, and |
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recreational facilities for the district. |
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(e) Pedestrian ways along or across a street, whether at |
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grade or above or below the surface, street lighting, street |
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landscaping, parking, and street art objects are parts of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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(f) The district will not act as the agent or |
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instrumentality of any private interest even though the district |
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will benefit many private interests as well as the public. |
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Sec. 3793.005. INITIAL DISTRICT TERRITORY. (a) The |
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district is initially composed of the territory described by |
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Section 2 of the Act enacting this chapter. |
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(b) The boundaries and field notes contained in Section 2 of |
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the Act enacting this chapter form a closure. A mistake in the |
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field notes or in copying the field notes in the legislative process |
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does not affect the district's: |
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(1) organization, existence, or validity; |
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(2) right to issue any type of bonds for the purposes |
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for which the district is created or to pay the principal of and |
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interest on the bonds; |
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(3) right to impose or collect an assessment or tax; or |
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(4) legality or operation. |
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Sec. 3793.006. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. |
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All or any part of the area of the district is eligible to be |
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included in: |
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(1) a tax increment reinvestment zone created under |
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Chapter 311, Tax Code; |
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(2) a tax abatement reinvestment zone created under |
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Chapter 312, Tax Code; |
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(3) an enterprise zone created under Chapter 2303, |
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Government Code; |
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(4) an industrial district created under Chapter 42, |
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Local Government Code; or |
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(5) a public improvement district created under |
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Chapter 372, Local Government Code. |
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Sec. 3793.007. APPLICABILITY OF MUNICIPAL MANAGEMENT |
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DISTRICTS LAW. Except as otherwise provided by this chapter, |
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Chapter 375, Local Government Code, applies to the district. |
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Sec. 3793.008. CONSTRUCTION OF CHAPTER. This chapter shall |
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be liberally construed in conformity with the findings and purposes |
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stated in this chapter. |
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SUBCHAPTER B. BOARD OF DIRECTORS |
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Sec. 3793.051. GOVERNING BODY; TERMS. (a) The district is |
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governed by a board of five voting directors who serve staggered |
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terms of four years, with two or three directors' terms expiring |
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June 1 of each odd-numbered year. |
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(b) The board by resolution may change the number of voting |
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directors on the board only if the board determines that the change |
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is in the best interest of the district. The board may not consist |
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of fewer than five or more than 15 voting directors. |
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(c) Section 49.052, Water Code, does not apply to the |
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directors. |
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Sec. 3793.052. APPOINTMENT OF VOTING DIRECTORS. The Texas |
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Commission on Environmental Quality shall appoint voting directors |
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from persons recommended by the board. |
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Sec. 3793.053. NONVOTING DIRECTORS. The board may appoint |
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nonvoting directors to serve at the pleasure of the voting |
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directors. |
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Sec. 3793.054. QUORUM. For purposes of determining the |
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requirements for a quorum of the board, the following are not |
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counted: |
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(1) a board position vacant for any reason, including |
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death, resignation, or disqualification; |
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(2) a director who is abstaining from participation in |
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a vote because of a conflict of interest; or |
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(3) a nonvoting director. |
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Sec. 3793.055. COMPENSATION. A director is entitled to |
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receive fees of office and reimbursement for actual expenses as |
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provided by Section 49.060, Water Code. Sections 375.069 and |
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375.070, Local Government Code, do not apply to the board. |
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Sec. 3793.056. INITIAL VOTING DIRECTORS. (a) The initial |
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board consists of: |
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Pos. No. |
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Name of Director: |
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(b) Of the initial directors, the terms of directors |
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appointed for positions one through three expire June 1, 2019, and |
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the terms of directors appointed for positions four and five expire |
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June 1, 2021. |
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(c) Section 3793.052 does not apply to this section. |
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(d) This section expires September 1, 2021. |
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SUBCHAPTER C. POWERS AND DUTIES |
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Sec. 3793.101. GENERAL POWERS AND DUTIES. The district has |
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the powers and duties necessary to accomplish the purposes for |
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which the district is created. |
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Sec. 3793.102. IMPROVEMENT PROJECTS AND SERVICES. The |
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district may provide, design, construct, acquire, improve, |
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relocate, operate, maintain, or finance an improvement project or |
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service using any money available to the district, or contract with |
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a governmental or private entity to provide, design, construct, |
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acquire, improve, relocate, operate, maintain, or finance an |
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improvement project or service authorized under this chapter or |
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Chapter 375, Local Government Code. |
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Sec. 3793.103. DEVELOPMENT CORPORATION POWERS. The |
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district, using money available to the district, may exercise the |
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powers given to a development corporation under Chapter 505, Local |
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Government Code, including the power to own, operate, acquire, |
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construct, lease, improve, or maintain a project under that |
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chapter. |
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Sec. 3793.104. NONPROFIT CORPORATION. (a) The board by |
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resolution may authorize the creation of a nonprofit corporation to |
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assist and act for the district in implementing a project or |
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providing a service authorized by this chapter. |
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(b) The nonprofit corporation: |
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(1) has each power of and is considered to be a local |
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government corporation created under Subchapter D, Chapter 431, |
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Transportation Code; and |
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(2) may implement any project and provide any service |
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authorized by this chapter. |
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(c) The board shall appoint the board of directors of the |
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nonprofit corporation. The board of directors of the nonprofit |
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corporation shall serve in the same manner as the board of directors |
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of a local government corporation created under Subchapter D, |
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Chapter 431, Transportation Code, except that a board member is not |
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required to reside in the district. |
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Sec. 3793.105. PUBLIC FACILITY CORPORATIONS. As provided |
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by Chapter 303, Local Government Code, the board by resolution may |
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authorize the creation of a public facility corporation in the |
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district to finance or to provide for the acquisition, |
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construction, rehabilitation, renovation, repair, equipping, |
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furnishing, or placement in service of public facilities in an |
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orderly, planned manner and at the lowest possible borrowing costs. |
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Sec. 3793.106. AGREEMENTS; GRANTS. (a) As provided by |
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Chapter 375, Local Government Code, the district may make an |
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agreement with or accept a gift, grant, or loan from any person. |
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(b) The implementation of a project is a governmental |
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function or service for the purposes of Chapter 791, Government |
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Code. |
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Sec. 3793.107. LAW ENFORCEMENT SERVICES. To protect the |
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public interest, the district may contract with a qualified party, |
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including the county or the city, to provide law enforcement |
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services in the district for a fee. |
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Sec. 3793.108. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The |
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district may join and pay dues to a charitable or nonprofit |
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organization that performs a service or provides an activity |
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consistent with the furtherance of a district purpose. |
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Sec. 3793.109. ECONOMIC DEVELOPMENT. (a) The district may |
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engage in activities that accomplish the economic development |
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purposes of the district. |
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(b) The district may establish and provide for the |
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administration of one or more programs to promote state or local |
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economic development and to stimulate business and commercial |
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activity in the district, including programs to: |
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(1) make loans and grants of public money; and |
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(2) provide district personnel and services. |
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(c) The district may create economic development programs |
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and exercise the economic development powers provided to |
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municipalities by: |
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(1) Chapter 380, Local Government Code; and |
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(2) Subchapter A, Chapter 1509, Government Code. |
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Sec. 3793.110. PARKING FACILITIES. (a) The district may |
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acquire, lease as lessor or lessee, construct, develop, own, |
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operate, and maintain parking facilities or a system of parking |
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facilities, including lots, garages, parking terminals, or other |
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structures or accommodations for parking motor vehicles off the |
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streets and related appurtenances. |
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(b) The district's parking facilities serve the public |
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purposes of the district and are owned, used, and held for a public |
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purpose even if leased or operated by a private entity for a term of |
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years. |
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(c) The district's parking facilities are part of and |
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necessary components of a street and are considered to be a street |
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or road improvement. |
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(d) The development and operation of the district's parking |
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facilities may be considered an economic development program. |
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Sec. 3793.111. ANNEXATION OR EXCLUSION OF LAND. (a) The |
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district may annex land as provided by Subchapter J, Chapter 49, |
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Water Code. |
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(b) The district may exclude land as provided by Subchapter |
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J, Chapter 49, Water Code. Section 375.044(b), Local Government |
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Code, does not apply to the district. |
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Sec. 3793.112. PUBLIC IMPROVEMENT DISTRICT POWERS. The |
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district has the powers provided by Chapter 372, Local Government |
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Code, to a municipality or county. |
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Sec. 3793.113. ROAD UTILITY DISTRICT POWERS. The district |
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has the powers provided by the general laws relating to road utility |
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districts created under Section 52(b), Article III, Texas |
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Constitution, including Chapter 441, Transportation Code. |
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Sec. 3793.114. PROPERTY OF CERTAIN UTILITIES EXEMPT FROM |
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ASSESSMENTS AND FEES. The district may not impose an assessment, |
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impact fee, or standby fee on the property, including the |
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equipment, rights-of-way, easements, facilities, or improvements, |
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of: |
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(1) an electric utility or a power generation company |
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as defined by Section 31.002, Utilities Code; |
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(2) a gas utility, as defined by Section 101.003 or |
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121.001, Utilities Code, or a person who owns pipelines used for the |
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transportation or sale of oil or gas or a product or constituent of |
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oil or gas; |
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(3) a person who owns pipelines used for the |
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transportation or sale of carbon dioxide; |
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(4) a telecommunications provider as defined by |
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Section 51.002, Utilities Code; or |
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(5) a cable service provider or video service provider |
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as defined by Section 66.002, Utilities Code. |
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Sec. 3793.115. USE OF ELECTRICAL OR OPTICAL LINES. (a) The |
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district may impose an assessment to pay the cost of: |
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(1) burying or removing electrical power lines, |
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telephone lines, cable or fiber-optic lines, or any other type of |
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electrical or optical line; |
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(2) removing poles and any elevated lines using the |
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poles; and |
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(3) reconnecting the lines described by Subdivision |
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(2) to the buildings or other improvements to which the lines were |
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connected. |
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(b) The district may finance, acquire, construct, improve, |
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operate, maintain, or charge fees for the use of the district |
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conduits for another person's: |
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(1) telecommunications network; or |
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(2) fiber-optic cable. |
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(c) Consistent with Title 2, Utilities Code, the district |
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may finance, construct, or maintain conduits for: |
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(1) electronic transmission and distribution lines |
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and supporting facilities; or |
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(2) other types of transmission and distribution lines |
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and supporting facilities. |
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(d) The district may not require a person to use a district |
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conduit. |
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Sec. 3793.116. STRATEGIC PARTNERSHIP AGREEMENT. The |
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district may negotiate and enter into a written strategic |
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partnership agreement under Section 43.0751, Local Government |
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Code, with a municipality in whose extraterritorial jurisdiction |
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the district is located. |
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Sec. 3793.117. NO EMINENT DOMAIN POWER. The district may |
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not exercise the power of eminent domain. |
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SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS |
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Sec. 3793.151. DISBURSEMENTS AND TRANSFERS OF MONEY. The |
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board by resolution shall establish the number of directors' |
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signatures and the procedure required for a disbursement or |
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transfer of district money. |
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Sec. 3793.152. MONEY USED FOR IMPROVEMENTS OR SERVICES. |
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The district may acquire, construct, finance, operate, or maintain |
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any improvement or service authorized under this chapter or Chapter |
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375, Local Government Code, using any money available to the |
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district. |
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Sec. 3793.153. PETITION REQUIRED FOR FINANCING SERVICES AND |
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IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a |
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service or improvement project with assessments under this chapter |
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unless a written petition requesting that service or improvement |
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has been filed with the board. |
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(b) A petition filed under Subsection (a) must be signed by |
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the owners of a majority of the assessed value of real property in |
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the district subject to assessment according to the most recent |
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certified tax appraisal roll for the county. |
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Sec. 3793.154. METHOD OF NOTICE FOR HEARING. The district |
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may mail the notice required by Section 375.115(c), Local |
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Government Code, by certified or first class United States mail. |
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The board shall determine the method of notice. |
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Sec. 3793.155. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) |
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The board by resolution may impose and collect an assessment for any |
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purpose authorized by this chapter in all or part of the district. |
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(b) An assessment, a reassessment, or an assessment |
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resulting from an addition to or correction of the assessment roll |
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by the district, penalties and interest on an assessment or |
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reassessment, an expense of collection, and reasonable attorney's |
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fees incurred by the district: |
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(1) are a first and prior lien against the property |
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assessed; |
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(2) are superior to any other lien or claim other than |
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a lien or claim for county, school district, or municipal ad valorem |
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taxes; and |
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(3) are the personal liability of and a charge against |
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the owners of the property even if the owners are not named in the |
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assessment proceedings. |
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(c) The lien is effective from the date of the board's |
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resolution imposing the assessment until the date the assessment is |
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paid. The board may enforce the lien in the same manner that the |
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board may enforce an ad valorem tax lien against real property. |
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(d) The board may make a correction to or deletion from the |
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assessment roll that does not increase the amount of assessment of |
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any parcel of land without providing notice and holding a hearing in |
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the manner required for additional assessments. |
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Sec. 3793.156. RESIDENTIAL PROPERTY NOT EXEMPT. Section |
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375.161, Local Government Code, does not apply to the district. |
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Sec. 3793.157. COMPETITIVE BIDDING. Subchapter I, Chapter |
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49, Water Code, applies to the district. Sections 375.221 and |
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375.223, Local Government Code, do not apply to the district. |
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Sec. 3793.158. TAX AND ASSESSMENT ABATEMENTS. The district |
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may designate reinvestment zones and may grant abatements of a tax |
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or assessment on property in the zones in the manner provided by |
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Chapter 312, Tax Code. |
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SUBCHAPTER E. TAXES AND BONDS |
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Sec. 3793.201. ELECTIONS REGARDING TAXES AND BONDS. (a) |
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The district may issue, without an election, bonds, notes, and |
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other obligations secured by: |
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(1) revenue other than ad valorem taxes; or |
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(2) contract payments described by Section 3793.203. |
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(b) The district must hold an election in the manner |
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provided by Subchapter L, Chapter 375, Local Government Code, to |
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obtain voter approval before the district may impose an ad valorem |
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tax or issue bonds payable from ad valorem taxes. |
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(c) Section 375.243, Local Government Code, does not apply |
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to the district. |
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(d) All or any part of any facilities or improvements that |
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may be acquired by a district by the issuance of its bonds may be |
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submitted as a single proposition or as several propositions to be |
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voted on at the election. |
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Sec. 3793.202. OPERATION AND MAINTENANCE TAX. (a) If |
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authorized by a majority of the district voters voting at an |
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election held in accordance with Section 3793.201, the district may |
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impose an operation and maintenance tax on taxable property in the |
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district in accordance with Section 49.107, Water Code, for any |
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district purpose, including to: |
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(1) maintain and operate the district; |
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(2) construct or acquire improvements; or |
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(3) provide a service. |
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(b) The board shall determine the tax rate. The rate may not |
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exceed the rate approved at the election. |
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(c) Section 49.107(h), Water Code, does not apply to the |
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district. |
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Sec. 3793.203. CONTRACT TAXES. (a) In accordance with |
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Section 49.108, Water Code, the district may impose a tax other than |
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an operation and maintenance tax and use the revenue derived from |
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the tax to make payments under a contract after the provisions of |
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the contract have been approved by a majority of the district voters |
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voting at an election held for that purpose. |
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(b) A contract approved by the district voters may contain a |
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provision stating that the contract may be modified or amended by |
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the board without further voter approval. |
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Sec. 3793.204. AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS |
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AND OTHER OBLIGATIONS. (a) The district may borrow money on terms |
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determined by the board. Section 375.205, Local Government Code, |
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does not apply to a loan, line of credit, or other borrowing from a |
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bank or financial institution secured by revenue other than ad |
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valorem taxes. |
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(b) The district may issue bonds, notes, or other |
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obligations payable wholly or partly from ad valorem taxes, |
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assessments, impact fees, revenue, contract payments, grants, or |
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other district money, or any combination of those sources of money, |
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to pay for any authorized district purpose. |
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(c) The limitation on the outstanding principal amount of |
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bonds, notes, and other obligations provided by Section 49.4645, |
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Water Code, does not apply to the district. |
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Sec. 3793.205. TAXES FOR BONDS. At the time the district |
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issues bonds payable wholly or partly from ad valorem taxes, the |
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board shall provide for the annual imposition of a continuing |
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direct annual ad valorem tax, without limit as to rate or amount, |
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for each year that all or part of the bonds are outstanding as |
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required and in the manner provided by Sections 54.601 and 54.602, |
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Water Code. |
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SUBCHAPTER F. DEFINED AREAS |
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Sec. 3793.251. AUTHORITY TO ESTABLISH DEFINED AREAS OR |
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DESIGNATED PROPERTY. The district may define areas or designate |
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certain property of the district to pay for improvements, |
|
facilities, or services that primarily benefit that area or |
|
property and do not generally and directly benefit the district as a |
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whole. |
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Sec. 3793.252. PROCEDURE FOR ELECTION. (a) Before the |
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district may impose an ad valorem tax or issue bonds payable from ad |
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valorem taxes of the defined area or designated property, the board |
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shall hold an election in the defined area or in the designated |
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property only. |
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(b) The board may submit the proposition to the voters on |
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the same ballot to be used in another election. |
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Sec. 3793.253. DECLARING RESULT AND ISSUING ORDER. (a) If |
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a majority of the voters voting at the election approve the |
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proposition or propositions, the board shall declare the results |
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and, by order, shall establish the defined area and describe it by |
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metes and bounds or designate the specific property. |
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(b) A court may not review the board's order except on the |
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ground of fraud, palpable error, or arbitrary and confiscatory |
|
abuse of discretion. |
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Sec. 3793.254. TAXES FOR SERVICES, IMPROVEMENTS, AND |
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FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter |
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approval and adoption of the order described by Section 3793.253, |
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the district may apply separately, differently, equitably, and |
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specifically its taxing power and lien authority to the defined |
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area or designated property to provide money to construct, |
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administer, maintain, and operate services, improvements, and |
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facilities that primarily benefit the defined area or designated |
|
property. |
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Sec. 3793.255. ISSUANCE OF BONDS FOR DEFINED AREA OR |
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DESIGNATED PROPERTY. After the order under Section 3793.253 is |
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adopted, the district may issue bonds to provide for any land, |
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improvements, facilities, plants, equipment, and appliances for |
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the defined area or designated property. |
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SUBCHAPTER G. SALES AND USE TAX |
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Sec. 3793.301. MEANINGS OF WORDS AND PHRASES. A word or |
|
phrase used in this subchapter that is defined by Chapters 151 and |
|
321, Tax Code, has the meaning assigned by Chapters 151 and 321, Tax |
|
Code. |
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Sec. 3793.302. APPLICABILITY OF CERTAIN TAX CODE |
|
PROVISIONS. (a) Except as otherwise provided by this subchapter, |
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Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code, |
|
apply to taxes imposed under this subchapter and to the |
|
administration and enforcement of those taxes in the same manner |
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that those laws apply to state taxes. |
|
(b) Chapter 321, Tax Code, relating to municipal sales and |
|
use taxes, applies to the application, collection, change, and |
|
administration of a sales and use tax imposed under this subchapter |
|
to the extent consistent with this chapter, as if references in |
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Chapter 321, Tax Code, to a municipality referred to the district |
|
and references to a governing body referred to the board. |
|
(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404, |
|
321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not |
|
apply to a tax imposed under this subchapter. |
|
Sec. 3793.303. AUTHORIZATION; ELECTION. (a) The district |
|
may adopt a sales and use tax to serve the purposes of the district |
|
after an election in which a majority of the voters of the district |
|
voting in the election authorize the adoption of the tax. |
|
(b) The board by order may call an election to authorize a |
|
sales and use tax. The election may be held with any other district |
|
election. |
|
(c) The district shall provide notice of the election and |
|
shall hold the election in the manner prescribed by Section |
|
3793.201. |
|
(d) The ballots shall be printed to provide for voting for |
|
or against the proposition: "Authorization of a sales and use tax |
|
in the Harris County Improvement District No. 27 at a rate not to |
|
exceed ___ percent." |
|
Sec. 3793.304. ABOLISHING SALES AND USE TAX. (a) Except as |
|
provided by Subsection (b), the board may abolish the sales and use |
|
tax without an election. |
|
(b) The board may not abolish the sales and use tax if the |
|
district has outstanding debt secured by the tax. |
|
Sec. 3793.305. SALES AND USE TAX RATE. (a) On adoption of |
|
the tax authorized by this subchapter, a tax is imposed on the |
|
receipts from the sale at retail of taxable items in the district |
|
and an excise tax is imposed on the use, storage, or other |
|
consumption in the district of taxable items purchased, leased, or |
|
rented from a retailer in the district during the period that the |
|
tax is in effect. |
|
(b) The board shall determine the rate of the tax, which may |
|
be in one-eighth of one percent increments not to exceed the maximum |
|
rate authorized by the district voters at the election. The board |
|
may lower the tax rate to the extent the rate does not impair any |
|
outstanding debt or obligations payable from the tax. |
|
(c) The rate of the excise tax is the same as the rate of the |
|
sales tax portion of the tax and is applied to the sales price of the |
|
taxable item. |
|
SUBCHAPTER H. HOTEL OCCUPANCY TAXES |
|
Sec. 3793.351. HOTEL OCCUPANCY TAX. (a) In this section, |
|
"hotel" has the meaning assigned by Section 156.001, Tax Code. |
|
(b) For purposes of this section, a reference in Chapter |
|
351, Tax Code, to a municipality is a reference to the district and |
|
a reference in Chapter 351, Tax Code, to the municipality's |
|
officers or governing body is a reference to the board. |
|
(c) Except as inconsistent with this section, Subchapter A, |
|
Chapter 351, Tax Code, governs a hotel occupancy tax authorized by |
|
this section. |
|
(d) The district may impose a hotel occupancy tax and use |
|
the revenue from the tax for any district purpose that is an |
|
authorized use of hotel occupancy tax revenue under Chapter 351, |
|
Tax Code. |
|
(e) The board by order may impose, repeal, increase, or |
|
decrease the rate of a tax on a person who, under a lease, |
|
concession, permit, right of access, license, contract, or |
|
agreement, pays for the use or possession or for the right to the |
|
use or possession of a room that: |
|
(1) is in a hotel located in the district's boundaries; |
|
(2) costs $2 or more each day; and |
|
(3) is ordinarily used for sleeping. |
|
(f) The amount of the tax may not exceed seven percent of the |
|
price paid for a room in a hotel. |
|
(g) 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 municipality. |
|
SUBCHAPTER I. MUNICIPAL ANNEXATION AND DISSOLUTION |
|
Sec. 3793.401. MUNICIPAL ANNEXATION; DISSOLUTION. (a) The |
|
district is a "water or sewer district" under Section 43.071, Local |
|
Government Code. |
|
(b) Section 43.075, Local Government Code, applies to the |
|
district. |
|
(c) Section 375.264, Local Government Code, does not apply |
|
to the dissolution of the district by a municipality. |
|
SECTION 2. Harris County Improvement District No. 27 |
|
initially includes all territory contained in the following area: |
|
TRACT ONE: Fieldnotes for 28.8778 acres of land out of the Amos |
|
Barber Survey, Abstract No. 125 in Harris County, Texas, being out |
|
of and a part of that certain 28.2586 acre tract of land conveyed to |
|
Craig Nelson, Trustee, as described in deed recorded under County |
|
Clerk's File No. T275175 of the Real Property Records of Harris |
|
County, and all of that certain 16.2039 acre tract of land conveyed |
|
to Northwood North Venture, L.P ., and described as "Tract II" in |
|
deed recorded under County Clerk's File No. T951125 of the said |
|
Real Property Records, said 28.8778 acres of land being more |
|
particularly described by metes and bounds as follows: |
|
COMMENCING at a 1 1/4 inch steel pipe at the base of a 30 inch |
|
Cypress tree found in the West line of the said Amos Barber Survey, |
|
marking the Northeast corner of the Richard B. West Survey. |
|
Abstract No. 860, and the Southeast corner of the H.T. & B.R.R. |
|
Survey, Abstract No. 385, said point also being the Southeast |
|
corner of the residue of that certain 69.3518 acre tract of land |
|
conveyed to Westfield Properties, Inc., as described in deed |
|
recorded under County Clerk's File No. M751039 of the said Real |
|
Property Records, said point also being in the West line of that |
|
certain 4.0000 acre tract of land conveyed to Ricardo F de |
|
Ibarlucea, et al, as described in deed recorded under County |
|
Clerk's File No. M383506 of the said Real Property Records; |
|
Thence, North 33° 19' 42" West, 469.82 feet with the East line of the |
|
said 69.3518 acre tract and the said H.T. & B.R.R. Survey, and with |
|
the West line of the said 4.000 acre tract and the said Amos Barber |
|
Survey, and generally along a barbed wire fence line to a 5/8 inch |
|
steel rod found marking the Southwest corner and PLACE OF BEGINNING |
|
for the herein described tract of land, said point being the most |
|
Southerly or Southwest corner of the said 28.2586 acre tract, said |
|
point also being the Northwest corner of the said 4.0000 acre tract; |
|
Thence, continuing with the East line of the said 69.3518 acre tract |
|
and the said H.T.& B.R.R. Survey. And with the common West line of |
|
the said 28.2586 acre tract and the said Amos Barber Survey, and |
|
generally along a barbed wire fence line. North 33° 19' 42" West, |
|
971.92 feet to a 5/8 inch steel rod with cap set for the most |
|
Westerly or Northwest corner of the herein described tract, said |
|
point being the most Southerly or Southwest corner of that certain |
|
14.3 acre tract of land conveyed to Aldine Independent School |
|
District, as described in deed recorded under Clerk's File |
|
No. 20060195978 of Real Records; |
|
Thence, North 57° 58' 17" East, 771.54 Feet with the Southeast line |
|
of the said 14.3 acre tract to a 3/8 inch steel rod found at an angle |
|
point for the herein described tract, said point being the most |
|
Easterly or Southeast corner of the said 14.3 acre tract and the |
|
Northwest corner of the said 16.2039 acre tract, Northwood North |
|
Venture, L.P., as described in deed recorded under County Clerk's |
|
File No. 20060015817 of the said Real Property Records; |
|
Thence, North 79° 11' 19" East, 599.93 feet with the South line of |
|
the said 0.8253 acre tract and the North line of the said 16.2039 |
|
acre tract to a 3/8 inch steel rod found in the West line of Rayford |
|
Road, based on an 80 foot right-of-way-, marking the Northeast |
|
corner of the said 16.2039 acre tract and the herein described |
|
tract, said the Southeast corner of the said 0.8253 acre tract, said |
|
point also being in a non-tangent curve to the right having a radius |
|
of 20000.00 feet and a central angle of 00° 56' 33"; |
|
Thence, in a Southerly direction, with the West line of said Rayford |
|
Road and the East line of the said 16.2039 acre tract, and with the |
|
said curve to the right having a radius of 2000.00 feet (chord |
|
bearing South 11°18' 59" East, 32.90 feet an arc distance of 32.90 |
|
feet to a 5/8 inch steel rod set at a point of tangency; |
|
Thence, continuing with the West line of said Rayford Road and the |
|
East line of the said 16.2039 acre tract, South 10° 50' 43" East, |
|
428.57 feet to a 5/8 inch steel rod set at a point of curve to the |
|
right having a radius of I 120.00 feet and a central angle of 50°39' |
|
42"; |
|
Thence, continuing with the West line of said Rayford Road and the |
|
East line of the said 16.2039 acre tract, and with the said curve to |
|
the right having a radius of 1120.00 feet (chord bearing South 14° |
|
29 '08" West, 958.37 feet), an arc distance of 990.32 feet to a 5/8 |
|
inch steel rod set at a point of tangency; |
|
Thence, continuing with the Northwesterly line of said Rayford Road |
|
and the Southeasterly line of the said 16.2039 acre tract, South 39° |
|
48' 59" West, 125.77 feet to a 5/8 inch steel rod set at a point of |
|
curve to the left having a radius of 1180.00 feet and a central |
|
angle of 5°45' 53"; |
|
Thence, continuing with the Northwesterly line of said Rayford Road |
|
and the Southeasterly line of the said 16.2039 acre tract, and with |
|
the said curve to the left having a radius of 1180.00 feet (chord |
|
bearing South 36° 56' 02" West, 118.67 feet), an arc distance of |
|
118.72 feet to a 5/8 inch steel rod set for the most Southerly |
|
corner of the said 16.2039 acre tract and the herein described |
|
tract. said point also the Southeast corner of the aforesaid |
|
Ricardo F. de Ibarlucea, 4.0000 acre tract; |
|
Thence, North 11° 50' 34" West, 453.44 feet with the East line of the |
|
said 4.0000 acre tract and the West line of the said 16.2039 acre |
|
tract to a 5/8 inch steel rod found at an interior ell corner of the |
|
herein described tract, said point also being the Northeast corner |
|
of the said 4.0000 acre tract and the Southeast corner of the |
|
aforesaid 28.2586 acre tract; |
|
Thence, South 56°40' 34" West, 373.21 feet with the North line of the |
|
said 4.0000 acre tract and the South line of the said 28.2586 acre |
|
tract to the PLACE OF BEGINNING and containing 28.8778 acres or |
|
1.257.915 square feet of land, more or less. |
|
TRACT TWO: Fieldnotes for 0.1782 acre of land out of the Amos Barber |
|
Survey, Abstract No. 125 and the Richard B. West Survey, Abstract |
|
No. 860 in Harris County, Texas, being out of and a part of that |
|
certain 0.65 acre tract of land described in instrument recorded in |
|
Volume 3118, Page 422 of the Deed Records of Harris County, and |
|
being that same 0.1782 acre tract of land conveyed to Northwood |
|
North Venture, L.P., and described as "Tract III" in deed recorded |
|
under County Clerk's File No. T951125 of the Real Property Records |
|
of Harris County, said 0.1782 acre of land being more particularly |
|
described by metes and bounds as follows: |
|
COMMENCING at a 5/8 inch steel rod found in the called North line of |
|
the Amos Barber Survey marking the Northwest corner of Forest |
|
Shadows Subdivision, Section I, the map or plat of same being |
|
recorded in Volume 58, Page 54 of the Map Records of Harris County, |
|
said point also being the Northeast corner of that certain 83.156 |
|
acre tract of land described in instrument recorded in Volume 7263, |
|
Page 325 of the said Deed Records, and that certain 20.000 acre |
|
tract of land conveyed to the Aldine Independent School District |
|
and described as "Tract 2" in deed recorded under County Clerk's |
|
File No. D456846 of the said Real Property Records; |
|
Thence, South 32°05'03" East with the West line of Forest Shadows |
|
Subdivision, Sections 1, 2 and 3 and with the East line of the said |
|
83.156 acre tract and the said 20.000 acre tract, at 1501.54 feet |
|
passing a 5/8 inch steel rod set at the Northeast corner of that |
|
certain (called) 27.2585 acre tract of land conveyed to Northwood |
|
North Venture. L.P., and described as 'Tract I" in deed recorded |
|
under County Clerk's File No. T951125 of the said Real Property |
|
Records, said point also being the Southeast corner of the said |
|
20.000 acre tract, and continuing with the West line of said Forest |
|
Shadows Subdivision, Section 3, the map or plat of same being |
|
recorded in Volume 153, Page 123 of the said Map Records, the West |
|
line of Forest Shadows, Section 4, the map or plat of same being |
|
recorded in Volume 174, Page 115 of the said Map Records, and the |
|
East line of the said called 27.2585 acre tract in all, a total |
|
distance of 2327.58 feet to a 5/8 inch steel rod set for the |
|
Southeast corner of the said called 27 .2585 acre tract, said point |
|
also being the Northeast corner of that certain 7.549 acre tract of |
|
land conveyed to the Harris County Flood Control District, as |
|
described in deed recorded under County Clerk's File No. J175685 of |
|
the said Real Property Records; |
|
Thence, South 57° 26' 45" West 603.75 with the South line of the said |
|
called 27.2585 acre tract and with the North line of said 7.549 acre |
|
tract to a 5/8 inch steel rod set at an angle point; |
|
Thence, continuing with the South line of the said called 27.2585 |
|
acre tract and the North of the said 7.549 acre tract, South 66° 43' |
|
00" West, 900.00 feet to a 5/8 inch steel rod set at a point of cure |
|
to the left having a radius of 695.00 feet and a central angle of 37° |
|
32' 04"; |
|
Thence continuing with Southerly line of said called 27.2585 acre |
|
tract and the Northerly line of said 7.549 acre tract and with the |
|
said curve to the left having a radius of 695.000 feet (chord |
|
bearing South 47° 56' 58" West, 447.20 feet), an arc distance of |
|
455.29 feet to a 5/8 inch steel rod set for the Southwest corner of |
|
the said called 27.2585 acre tract, and an point of the said 7.549 |
|
acre tract; |
|
Thence, South 12° 28' 19" East, 46.20 feet with a Westerly line of |
|
the said 7.549 acre tract to an ell corner, said point also being |
|
the most Northerly corner of the aforesaid 0.65 acre tract; |
|
Thence, South 55° 47' 26" West. 54.87 feet with the Northwesterly |
|
line of the said 0.65 acre tract and the Westerly line of the said |
|
7.549 acre tract to a 5/8 inch steel rod set for the most Northerly |
|
corner and PLACE OF BEGINNING for the herein described tract of |
|
land, said point also being an angle point in the Westerly line of |
|
the said 7.549 acre tract, said point also being in a non-tangent |
|
curve to the left having a radius of 695.00 feet and a central angle |
|
of 10° 41 '35"; |
|
Thence, in a Southwesterly direction with the Westerly line of the |
|
said 7.549 acre tract and with the said curve to the left having a |
|
radius of 695.00 feet (chord bearing South 17° 11' 02" West, 129.52 |
|
feet), an arc distance of 129.71 feet to a 5/8 inch steel rod set at |
|
a point of tangency; |
|
Thence, continuing with the Westerly line of the said 7.549 acre |
|
tract, South 11° 50' 14" West, 32.84 feet to a 5/8 inch steel rod set |
|
in the North line of FM. Highway No. 1960, based on a 170 foot |
|
right-of-way, for the Southeast corner of the herein described |
|
tract, said point also being the Southwest corner of the said 7.549 |
|
acre tract; |
|
Thence, North 78° 09' 14" West, 63.90 feet with the North line of |
|
said FM. Highway No. 1960 to a 5/8 inch steel rod set at its |
|
intersection with the East line of Rayford Road, based on an 80 foot |
|
right-of-way, for the Southwest corner of the herein described |
|
tract, said point also being in a non-tangent curve to the right |
|
having a radius of 1100.00 feet and a central angle of 04° 31' 15"; |
|
Thence, in a Northeasterly direction with the East line of said |
|
Rayford Road and the said curve to the right having a radius of |
|
1100.00 feet (chord bearing North 14° 11' 49" East, 86.77 feet), an |
|
arc distance of 86.79 feet to a 5/8 inch steel rod set in the North |
|
line of the aforesaid 0.65 acre tract for the Northwest corner of |
|
the herein described tract; |
|
Thence, North 55° 47' 26" East, 104.31 feet with the North line of |
|
the said 0.65 acre tract to the PLACE OF BEGINNING and containing |
|
0.1782 acre or 7,764 square feet of land, more or less. |
|
TRACT THREE: Fieldnotes for 27.2273 acres of land out the Amos |
|
Barber Survey Abstract No. 125 in Harris County, Texas, being out |
|
of and part of the certain 83.156 acre tract of land described in |
|
instrument recorded in Volume 7263, Page 325 of the Deed Records of |
|
Harris County, and being the same (called) 27.2585 acre tract of |
|
land conveyed to Northwood North Venture, L.P., and described as |
|
"Tract I" in deed recorded under County Clerk's No.. T951125 of the |
|
Real Property Records of Harris County, said 27.2273 acres |
|
described by metes and bounds as follows: |
|
COMMENCING in a point in the called North line of the Amos Barber |
|
Survey at the Northwest corner of Forest Shadows Subdivision, |
|
Section I, the map or plat of same being recorded in Volume58, Page |
|
54 of the Map Records of Harris County, said point also the |
|
Northeast corner of the said 83.156 acre tract and that certain |
|
20.000 acre tract of land conveyed to the Aldine Independent School |
|
District and described as "Tract 2" in deed recorded under Clerk's |
|
File No. D456846 of the said Real Property Records; |
|
Thence, South 32° 05 03" East (called South 32° 08' 41" East in |
|
vesting deed), 1501.54 feet with the West line of Forest Shadows |
|
Subdivision, Sections 1, 2 and 3 and with the East line of the said |
|
83.156 acre tract and the said 20.000 acre tract to a 5/8 inch steel |
|
rod set for the Northeast corner and PLACE OF BEGINNING for the |
|
herein described tract of land, said point being the Southeast |
|
corner of the said 20.000 acre tract, said point also being in the |
|
West line of said Forest Shadows Subdivision, Section 3, the map or |
|
plat of same recorded in Volume 153, Page 123 of the said Map |
|
Records; |
|
Thence continuing with the West line of the said Forest Shadows |
|
Subdivision, Section 3, and the East line of the said 83.156 acre |
|
tract, South 32° 05' 03" East, at 260 feet passing the Southwest |
|
corner of said Section 3 and the Northwest corner of Forest Shadows, |
|
Section 4, the map or plat of same being recorded in Volume 174, |
|
Page 115 of the said Map Records, and continuing with the West line |
|
of said Section 4 in all, a total distance of 826.04 feet to a 5/8 |
|
inch steel rod set for the Southeast corner of the herein described |
|
tract, said point also being the Northeast corner of that certain |
|
7.549 acre tract of land conveyed to the Harris Flood Control |
|
District, as described in deed recorded under Clerk's File No. |
|
J175685 of the said Real Records; |
|
Thence, South 57° 26' 45" West, 603.75 feet with the North line of |
|
the said 7,549 acre tract to a 5/8 inch steel rod set as an angle |
|
point; |
|
Thence, continuing with the North line of the said 7.549 acre tract, |
|
South 66° 43' 00" West, 900.00 feet (called South 67° 21' 27" West in |
|
7.549 acre deed) to a 5/8 inch steel rod set at a point of curve to |
|
the left having a radius of 695.00 feet and a central angle of 37° |
|
32' 04"; |
|
Thence, continuing Northwesterly line of the said 7.549 acre tract |
|
and with the said curve to the left having a radius of 695.00 feet |
|
and central angle of 47° 56' 58" West, 447.20 feet), an arc distance |
|
of 455.29 feet to a 5/8 inch steel rod set or the Southwest corner of |
|
the herein described tract; |
|
Thence, North 11° 50' 34" West, 103.53 feet to a 5/8 inch steel rod |
|
set in the Southeasterly line of Rayford Road, based on an 80 foot |
|
right-of-way, said point being in a non-tangent curve to the right |
|
having a radius of 1100.00 feet and a central angle of 9° 57' 21"; |
|
Thence, in a Northeasterly direction with the Southeasterly line of |
|
said Rayford Road and with the said curve to the having a radius of |
|
1100.00 feet (chord bearing North 34° 50' 18" East, 190.90 feet), an |
|
arc distance of 191.14 feet to a 5/8 inch steel rod set at a point of |
|
tangency; |
|
Thence, continuing with the Southeasterly line of said Rayford |
|
Road, North 39°48' 59" East, 125.77 feet to a 5/8 inch steel rod set |
|
at a point of curve to the left having a radius of 1200.00 feet and a |
|
central angle of 50° 39'42"; |
|
Thence, continuing with the Southeasterly line of said Rayford Road |
|
and with the said curve to the left having a radius of 1200.00 feet |
|
(chord bearing North 14° 29' 08" East, 1026.83 feet), an arc |
|
distance of 1061.06 feet to a 5/8 inch steel rod set at a point of |
|
tangency; |
|
Thence, continuing with an Easterly line of said Rayford Road, |
|
North 10°50'43" West, 174.19 to a 5/8 inch steel rod set for the |
|
Northwest corner of the herein described tract, said point also |
|
being the Southwest corner of the aforesaid Aldine Independence |
|
School District 20.000 acre tract; |
|
Thence, North 79°09'40" East. 851.68 feet with the South line of the |
|
said 20.000 acre tract to the PLACE OF BEGINNING and containing |
|
27.2273 acres or 1,186,023 square feet of land, more or less. |
|
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) The general law relating to consent by political |
|
subdivisions to the creation of districts with conservation, |
|
reclamation, and road powers and the inclusion of land in those |
|
districts has been complied with. |
|
(e) 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, 2017. |