Bill Text: TX HB4344 | 2017-2018 | 85th Legislature | Engrossed


Bill Title: Relating to the creation of Harris County Improvement District No. 27; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2017-06-02 - Recommendations filed with the Speaker [HB4344 Detail]

Download: Texas-2017-HB4344-Engrossed.html
  85R27707 JXC-F
 
  By: Huberty H.B. No. 4344
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the creation of Harris County Improvement District No.
  27; providing authority to issue bonds; providing authority to
  impose assessments, fees, and taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle C, Title 4, Special District Local Laws
  Code, is amended by adding Chapter 3793 to read as follows:
  CHAPTER 3793.  HARRIS COUNTY IMPROVEMENT DISTRICT NO. 27
  SUBCHAPTER A.  GENERAL PROVISIONS
         Sec. 3793.001.  DEFINITIONS. In this chapter:
               (1)  "Board" means the district's board of directors.
               (2)  "City" means the City of Houston.
               (3)  "County" means Harris County.
               (4)  "Director" means a board member.
               (5)  "District" means the Harris County Improvement
  District No. 27.
         Sec. 3793.002.  CREATION AND NATURE OF DISTRICT. The
  district is a special district created under Section 59, Article
  XVI, Texas Constitution.
         Sec. 3793.003.  PURPOSE; DECLARATION OF INTENT. (a) The
  creation of the district is essential to accomplish the purposes of
  Sections 52 and 52-a, Article III, and Section 59, Article XVI,
  Texas Constitution, and other public purposes stated in this
  chapter. By creating the district and in authorizing the city, the
  county, and other political subdivisions to contract with the
  district, the legislature has established a program to accomplish
  the public purposes set out in Section 52-a, Article III, Texas
  Constitution.
         (b)  The creation of the district is necessary to promote,
  develop, encourage, and maintain employment, commerce,
  transportation, housing, tourism, recreation, the arts,
  entertainment, economic development, safety, and the public
  welfare in the district.
         (c)  This chapter and the creation of the district may not be
  interpreted to relieve the city or the county from providing the
  level of services provided as of the effective date of the Act
  enacting this chapter to the area in the district. The district is
  created to supplement and not to supplant city or county services
  provided in the district.
         Sec. 3793.004.  FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a)
  The district is created to serve a public use and benefit.
         (b)  All land and other property included in the district
  will benefit from the improvements and services to be provided by
  the district under powers conferred by Sections 52 and 52-a,
  Article III, and Section 59, Article XVI, Texas Constitution, and
  other powers granted under this chapter.
         (c)  The creation of the district is in the public interest
  and is essential to further the public purposes of:
               (1)  developing and diversifying the economy of the
  state;
               (2)  eliminating unemployment and underemployment; and
               (3)  developing or expanding transportation and
  commerce.
         (d)  The district will:
               (1)  promote the health, safety, and general welfare of
  residents, employers, potential employees, employees, visitors,
  and consumers in the district, and of the public;
               (2)  provide needed funding for the district to
  preserve, maintain, and enhance the economic health and vitality of
  the district territory as a community and business center;
               (3)  promote the health, safety, welfare, and enjoyment
  of the public by providing pedestrian ways and by landscaping and
  developing certain areas in the district, which are necessary for
  the restoration, preservation, and enhancement of scenic beauty;
  and
               (4)  provide for water, wastewater, drainage, road, and
  recreational facilities for the district.
         (e)  Pedestrian ways along or across a street, whether at
  grade or above or below the surface, street lighting, street
  landscaping, parking, and street art objects are parts of and
  necessary components of a street and are considered to be a street
  or road improvement.
         (f)  The district will not act as the agent or
  instrumentality of any private interest even though the district
  will benefit many private interests as well as the public.
         Sec. 3793.005.  INITIAL DISTRICT TERRITORY. (a) The
  district is initially composed of the territory described by
  Section 2 of the Act enacting this chapter.
         (b)  The boundaries and field notes contained in Section 2 of
  the Act enacting this chapter form a closure. A mistake in the
  field notes or in copying the field notes in the legislative process
  does not affect the district's:
               (1)  organization, existence, or validity;
               (2)  right to issue any type of bonds for the purposes
  for which the district is created or to pay the principal of and
  interest on the bonds;
               (3)  right to impose or collect an assessment or tax; or
               (4)  legality or operation.
         Sec. 3793.006.  ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
  All or any part of the area of the district is eligible to be
  included in:
               (1)  a tax increment reinvestment zone created under
  Chapter 311, Tax Code;
               (2)  a tax abatement reinvestment zone created under
  Chapter 312, Tax Code;
               (3)  an enterprise zone created under Chapter 2303,
  Government Code;
               (4)  an industrial district created under Chapter 42,
  Local Government Code; or
               (5)  a public improvement district created under
  Chapter 372, Local Government Code.
         Sec. 3793.007.  APPLICABILITY OF MUNICIPAL MANAGEMENT
  DISTRICTS LAW. Except as otherwise provided by this chapter,
  Chapter 375, Local Government Code, applies to the district.
         Sec. 3793.008.  CONSTRUCTION OF CHAPTER. This chapter shall
  be liberally construed in conformity with the findings and purposes
  stated in this chapter.
  SUBCHAPTER B. BOARD OF DIRECTORS
         Sec. 3793.051.  GOVERNING BODY; TERMS. (a) The district is
  governed by a board of five voting directors who serve staggered
  terms of four years, with two or three directors' terms expiring
  June 1 of each odd-numbered year.
         (b)  The board by resolution may change the number of voting
  directors on the board only if the board determines that the change
  is in the best interest of the district. The board may not consist
  of fewer than five or more than 15 voting directors.
         (c)  Section 49.052, Water Code, does not apply to the
  directors.
         Sec. 3793.052.  APPOINTMENT OF VOTING DIRECTORS. The Texas
  Commission on Environmental Quality shall appoint voting directors
  from persons recommended by the board.
         Sec. 3793.053.  NONVOTING DIRECTORS. The board may appoint
  nonvoting directors to serve at the pleasure of the voting
  directors.
         Sec. 3793.054.  QUORUM. For purposes of determining the
  requirements for a quorum of the board, the following are not
  counted:
               (1)  a board position vacant for any reason, including
  death, resignation, or disqualification;
               (2)  a director who is abstaining from participation in
  a vote because of a conflict of interest; or
               (3)  a nonvoting director.
         Sec. 3793.055.  COMPENSATION. A director is entitled to
  receive fees of office and reimbursement for actual expenses as
  provided by Section 49.060, Water Code. Sections 375.069 and
  375.070, Local Government Code, do not apply to the board.
         Sec. 3793.056.  INITIAL VOTING DIRECTORS. (a) The initial
  board consists of:
 
Pos. No. Name of Director:
 
1 Rob Burchfield
 
2 Jin Laxmidas
 
3 Sigita Burchfield
 
4 Nicole Eddy
 
5 Linda Warren
         (b)  Of the initial directors, the terms of directors
  appointed for positions one through three expire June 1, 2019, and
  the terms of directors appointed for positions four and five expire
  June 1, 2021.
         (c)  Section 3793.052 does not apply to this section.
         (d)  This section expires September 1, 2021.
  SUBCHAPTER C. POWERS AND DUTIES
         Sec. 3793.101.  GENERAL POWERS AND DUTIES. The district has
  the powers and duties necessary to accomplish the purposes for
  which the district is created.
         Sec. 3793.102.  IMPROVEMENT PROJECTS AND SERVICES. The
  district may provide, design, construct, acquire, improve,
  relocate, operate, maintain, or finance an improvement project or
  service using any money available to the district, or contract with
  a governmental or private entity to provide, design, construct,
  acquire, improve, relocate, operate, maintain, or finance an
  improvement project or service authorized under this chapter or
  Chapter 375, Local Government Code.
         Sec. 3793.103.  DEVELOPMENT CORPORATION POWERS. The
  district, using money available to the district, may exercise the
  powers given to a development corporation under Chapter 505, Local
  Government Code, including the power to own, operate, acquire,
  construct, lease, improve, or maintain a project under that
  chapter.
         Sec. 3793.104.  NONPROFIT CORPORATION. (a) The board by
  resolution may authorize the creation of a nonprofit corporation to
  assist and act for the district in implementing a project or
  providing a service authorized by this chapter.
         (b)  The nonprofit corporation:
               (1)  has each power of and is considered to be a local
  government corporation created under Subchapter D, Chapter 431,
  Transportation Code; and
               (2)  may implement any project and provide any service
  authorized by this chapter.
         (c)  The board shall appoint the board of directors of the
  nonprofit corporation. The board of directors of the nonprofit
  corporation shall serve in the same manner as the board of directors
  of a local government corporation created under Subchapter D,
  Chapter 431, Transportation Code, except that a board member is not
  required to reside in the district.
         Sec. 3793.105.  PUBLIC FACILITY CORPORATIONS. As provided
  by Chapter 303, Local Government Code, the board by resolution may
  authorize the creation of a public facility corporation in the
  district to finance or to provide for the acquisition,
  construction, rehabilitation, renovation, repair, equipping,
  furnishing, or placement in service of public facilities in an
  orderly, planned manner and at the lowest possible borrowing costs.
         Sec. 3793.106.  AGREEMENTS; GRANTS. (a) As provided by
  Chapter 375, Local Government Code, the district may make an
  agreement with or accept a gift, grant, or loan from any person.
         (b)  The implementation of a project is a governmental
  function or service for the purposes of Chapter 791, Government
  Code.
         Sec. 3793.107.  LAW ENFORCEMENT SERVICES. To protect the
  public interest, the district may contract with a qualified party,
  including the county or the city, to provide law enforcement
  services in the district for a fee.
         Sec. 3793.108.  MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The
  district may join and pay dues to a charitable or nonprofit
  organization that performs a service or provides an activity
  consistent with the furtherance of a district purpose.
         Sec. 3793.109.  ECONOMIC DEVELOPMENT. (a) The district may
  engage in activities that accomplish the economic development
  purposes of the district.
         (b)  The district may establish and provide for the
  administration of one or more programs to promote state or local
  economic development and to stimulate business and commercial
  activity in the district, including programs to:
               (1)  make loans and grants of public money; and
               (2)  provide district personnel and services.
         (c)  The district may create economic development programs
  and exercise the economic development powers provided to
  municipalities by:
               (1)  Chapter 380, Local Government Code; and
               (2)  Subchapter A, Chapter 1509, Government Code.
         Sec. 3793.110.  PARKING FACILITIES. (a) The district may
  acquire, lease as lessor or lessee, construct, develop, own,
  operate, and maintain parking facilities or a system of parking
  facilities, including lots, garages, parking terminals, or other
  structures or accommodations for parking motor vehicles off the
  streets and related appurtenances.
         (b)  The district's parking facilities serve the public
  purposes of the district and are owned, used, and held for a public
  purpose even if leased or operated by a private entity for a term of
  years.
         (c)  The district's parking facilities are part of and
  necessary components of a street and are considered to be a street
  or road improvement.
         (d)  The development and operation of the district's parking
  facilities may be considered an economic development program.
         Sec. 3793.111.  ANNEXATION  OR EXCLUSION OF LAND. (a) The
  district may annex land as provided by Subchapter J, Chapter 49,
  Water Code.
         (b)  The district may exclude land as provided by Subchapter
  J, Chapter 49, Water Code. Section 375.044(b), Local Government
  Code, does not apply to the district.
         Sec. 3793.112.  PUBLIC IMPROVEMENT DISTRICT POWERS. The
  district has the powers provided by Chapter 372, Local Government
  Code, to a municipality or county.
         Sec. 3793.113.  ROAD UTILITY DISTRICT POWERS.  The district
  has the powers provided by the general laws relating to road utility
  districts created under Section 52(b), Article III, Texas
  Constitution, including Chapter 441, Transportation Code.
         Sec. 3793.114.  PROPERTY OF CERTAIN UTILITIES EXEMPT FROM
  ASSESSMENTS AND FEES. The district may not impose an assessment,
  impact fee, or standby fee on the property, including the
  equipment, rights-of-way, easements, facilities, or improvements,
  of:
               (1)  an electric utility or a power generation company
  as defined by Section 31.002, Utilities Code;
               (2)  a gas utility, as defined by Section 101.003 or
  121.001, Utilities Code, or a person who owns pipelines used for the
  transportation or sale of oil or gas or a product or constituent of
  oil or gas;
               (3)  a person who owns pipelines used for the
  transportation or sale of carbon dioxide;
               (4)  a telecommunications provider as defined by
  Section 51.002, Utilities Code; or
               (5)  a cable service provider or video service provider
  as defined by Section 66.002, Utilities Code.
         Sec. 3793.115.  USE OF ELECTRICAL OR OPTICAL LINES. (a) The
  district may impose an assessment to pay the cost of:
               (1)  burying or removing electrical power lines,
  telephone lines, cable or fiber-optic lines, or any other type of
  electrical or optical line;
               (2)  removing poles and any elevated lines using the
  poles; and
               (3)  reconnecting the lines described by Subdivision
  (2) to the buildings or other improvements to which the lines were
  connected.
         (b)  The district may finance, acquire, construct, improve,
  operate, maintain, or charge fees for the use of the district
  conduits for another person's:
               (1)  telecommunications network; or
               (2)  fiber-optic cable.
         (c)  Consistent with Title 2, Utilities Code, the district
  may finance, construct, or maintain conduits for:
               (1)  electronic transmission and distribution lines
  and supporting facilities; or
               (2)  other types of transmission and distribution lines
  and supporting facilities.
         (d)  The district may not require a person to use a district
  conduit.
         Sec. 3793.116.  STRATEGIC PARTNERSHIP AGREEMENT. The
  district may negotiate and enter into a written strategic
  partnership agreement under Section 43.0751, Local Government
  Code, with a municipality in whose extraterritorial jurisdiction
  the district is located.
         Sec. 3793.117.  NO EMINENT DOMAIN POWER.  The district may
  not exercise the power of eminent domain.
  SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
         Sec. 3793.151.  DISBURSEMENTS AND TRANSFERS OF MONEY. The
  board by resolution shall establish the number of directors'
  signatures and the procedure required for a disbursement or
  transfer of district money.
         Sec. 3793.152.  MONEY USED FOR IMPROVEMENTS OR SERVICES.
  The district may acquire, construct, finance, operate, or maintain
  any improvement or service authorized under this chapter or Chapter
  375, Local Government Code, using any money available to the
  district.
         Sec. 3793.153.  PETITION REQUIRED FOR FINANCING SERVICES AND
  IMPROVEMENTS WITH ASSESSMENTS. (a) The board may not finance a
  service or improvement project with assessments under this chapter
  unless a written petition requesting that service or improvement
  has been filed with the board.
         (b)  A petition filed under Subsection (a) must be signed by
  the owners of a majority of the assessed value of real property in
  the district subject to assessment according to the most recent
  certified tax appraisal roll for the county.
         Sec. 3793.154.  METHOD OF NOTICE FOR HEARING. The district
  may mail the notice required by Section 375.115(c), Local
  Government Code, by certified or first class United States mail.
  The board shall determine the method of notice.
         Sec. 3793.155.  ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
  The board by resolution may impose and collect an assessment for any
  purpose authorized by this chapter in all or part of the district.
         (b)  An assessment, a reassessment, or an assessment
  resulting from an addition to or correction of the assessment roll
  by the district, penalties and interest on an assessment or
  reassessment, an expense of collection, and reasonable attorney's
  fees incurred by the district:
               (1)  are a first and prior lien against the property
  assessed;
               (2)  are superior to any other lien or claim other than
  a lien or claim for county, school district, or municipal ad valorem
  taxes; and
               (3)  are the personal liability of and a charge against
  the owners of the property even if the owners are not named in the
  assessment proceedings.
         (c)  The lien is effective from the date of the board's
  resolution imposing the assessment until the date the assessment is
  paid. The board may enforce the lien in the same manner that the
  board may enforce an ad valorem tax lien against real property.
         (d)  The board may make a correction to or deletion from the
  assessment roll that does not increase the amount of assessment of
  any parcel of land without providing notice and holding a hearing in
  the manner required for additional assessments.
         Sec. 3793.156.  RESIDENTIAL PROPERTY NOT EXEMPT. Section
  375.161, Local Government Code, does not apply to the district.
         Sec. 3793.157.  COMPETITIVE BIDDING. Subchapter I, Chapter
  49, Water Code, applies to the district. Sections 375.221 and
  375.223, Local Government Code, do not apply to the district.
         Sec. 3793.158.  TAX AND ASSESSMENT ABATEMENTS.  The district
  may designate reinvestment zones and may grant abatements of a tax
  or assessment on property in the zones in the manner provided by
  Chapter 312, Tax Code.
  SUBCHAPTER E. TAXES AND BONDS
         Sec. 3793.201.  ELECTIONS REGARDING TAXES AND BONDS. (a)
  The district may issue, without an election, bonds, notes, and
  other obligations secured by:
               (1)  revenue other than ad valorem taxes; or
               (2)  contract payments described by Section 3793.203.
         (b)  The district must hold an election in the manner
  provided by Subchapter L, Chapter 375, Local Government Code, to
  obtain voter approval before the district may impose an ad valorem
  tax or issue bonds payable from ad valorem taxes.
         (c)  Section 375.243, Local Government Code, does not apply
  to the district.
         (d)  All or any part of any facilities or improvements that
  may be acquired by a district by the issuance of its bonds may be
  submitted as a single proposition or as several propositions to be
  voted on at the election.
         Sec. 3793.202.  OPERATION AND MAINTENANCE TAX. (a) If
  authorized by a majority of the district voters voting at an
  election held in accordance with Section 3793.201, the district may
  impose an operation and maintenance tax on taxable property in the
  district in accordance with Section 49.107, Water Code, for any
  district purpose, including to:
               (1)  maintain and operate the district;
               (2)  construct or acquire improvements; or
               (3)  provide a service.
         (b)  The board shall determine the tax rate. The rate may not
  exceed the rate approved at the election.
         (c)  Section 49.107(h), Water Code, does not apply to the
  district.
         Sec. 3793.203.  CONTRACT TAXES. (a) In accordance with
  Section 49.108, Water Code, the district may impose a tax other than
  an operation and maintenance tax and use the revenue derived from
  the tax to make payments under a contract after the provisions of
  the contract have been approved by a majority of the district voters
  voting at an election held for that purpose.
         (b)  A contract approved by the district voters may contain a
  provision stating that the contract may be modified or amended by
  the board without further voter approval.
         Sec. 3793.204.  AUTHORITY TO BORROW MONEY AND TO ISSUE BONDS
  AND OTHER OBLIGATIONS. (a) The district may borrow money on terms
  determined by the board.  Section 375.205, Local Government Code,
  does not apply to a loan, line of credit, or other borrowing from a
  bank or financial institution secured by revenue other than ad
  valorem taxes.
         (b)  The district may issue bonds, notes, or other
  obligations payable wholly or partly from ad valorem taxes,
  assessments, impact fees, revenue, contract payments, grants, or
  other district money, or any combination of those sources of money,
  to pay for any authorized district purpose.
         (c)  The limitation on the outstanding principal amount of
  bonds, notes, and other obligations provided by Section 49.4645,
  Water Code, does not apply to the district.
         Sec. 3793.205.  TAXES FOR BONDS. At the time the district
  issues bonds payable wholly or partly from ad valorem taxes, the
  board shall provide for the annual imposition of a continuing
  direct annual ad valorem tax, without limit as to rate or amount,
  for each year that all or part of the bonds are outstanding as
  required and in the manner provided by Sections 54.601 and 54.602,
  Water Code.
  SUBCHAPTER F.  DEFINED AREAS
         Sec. 3793.251.  AUTHORITY TO ESTABLISH DEFINED AREAS OR
  DESIGNATED PROPERTY. The district may define areas or designate
  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
  whole.
         Sec. 3793.252.  PROCEDURE FOR ELECTION. (a) Before the
  district may impose an ad valorem tax or issue bonds payable from ad
  valorem taxes of the defined area or designated property, the board
  shall hold an election in the defined area or in the designated
  property only.
         (b)  The board may submit the proposition to the voters on
  the same ballot to be used in another election.
         Sec. 3793.253.  DECLARING RESULT AND ISSUING ORDER. (a) If
  a majority of the voters voting at the election approve the
  proposition or propositions, the board shall declare the results
  and, by order, shall establish the defined area and describe it by
  metes and bounds or designate the specific property.
         (b)  A court may not review the board's order except on the
  ground of fraud, palpable error, or arbitrary and confiscatory
  abuse of discretion.
         Sec. 3793.254.  TAXES FOR SERVICES, IMPROVEMENTS, AND
  FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
  approval and adoption of the order described by Section 3793.253,
  the district may apply separately, differently, equitably, and
  specifically its taxing power and lien authority to the defined
  area or designated property to provide money to construct,
  administer, maintain, and operate services, improvements, and
  facilities that primarily benefit the defined area or designated
  property.
         Sec. 3793.255.  ISSUANCE OF BONDS FOR DEFINED AREA OR
  DESIGNATED PROPERTY. After the order under Section 3793.253 is
  adopted, the district may issue bonds to provide for any land,
  improvements, facilities, plants, equipment, and appliances for
  the defined area or designated property.
  SUBCHAPTER G. SALES AND USE TAX
         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.
         Sec. 3793.302.  APPLICABILITY OF CERTAIN TAX CODE
  PROVISIONS. (a) Except as otherwise provided by this subchapter,
  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
  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
  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.
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