SPECIAL DISTRICT LOCAL LAWS CODE

TITLE 3. HEALTH

SUBTITLE A. HOSPITAL DISTRICTS

CHAPTER 1082. NOLAN COUNTY HOSPITAL DISTRICT

SUBCHAPTER A.  GENERAL PROVISIONS

Sec. 1082.001.  DEFINITIONS.In this chapter:
(1)  "Board" means the board of directors of the district.
(2)  "Director" means a member of the board.
(3)  "District" means the Nolan County Hospital District.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.002.  AUTHORITY FOR OPERATION.  The Nolan County Hospital District operates and is financed as provided by Section 9, Article IX, Texas Constitution, and by this chapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.003.  ESSENTIAL PUBLIC FUNCTION.  The district is a public entity performing an essential public function.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.004.  DISTRICT TERRITORY.  The boundaries of the district are coextensive with the boundaries of Nolan County, Texas.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.005.  DISTRICT SUPPORT AND MAINTENANCE NOT STATE OBLIGATION.  The state may not become obligated for the support or maintenance of the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.006.  RESTRICTION ON STATE FINANCIAL ASSISTANCE.  The legislature may not make a direct appropriation for the construction, maintenance, or improvement of a district facility.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

SUBCHAPTER B.  DISTRICT ADMINISTRATION

Sec. 1082.051.  BOARD ELECTION; TERMS.  (a)  The district is governed by a board of not fewer than seven or more than nine directors, as determined by the board.
(b)  As determined by the board, the directors are elected from:
(1)  the district at large;
(2)  single-member districts; or
(3)  any combination of single-member districts and at-large positions.
(c)  At an election for directors in which at least two directors are to be elected at large, the appropriate number of candidates receiving the highest number of votes are elected.  An election for at-large directors may not be by place or numbered post.
(d)  Unless four-year terms are established under Section 285.081, Health and Safety Code:
(1)  directors serve two-year terms; and
(2)  an election shall be held each year to elect the appropriate number of directors.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.052.  NOTICE OF ELECTION.  Not later than the 35th day before the date of an election of directors, notice of the election shall be published one time in a newspaper with general circulation in the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.053.  BALLOT PETITION.  A person seeking to have the person's name printed on the ballot as a candidate for director must file with the board secretary a petition requesting that action.  The petition must:
(1)  be signed by at least 10 registered voters of the district, as determined by the most recent official list of registered voters, who:
(A)  reside in the appropriate single-member district, if the person seeks to become a candidate to represent a single-member district; or
(B)  reside anywhere in the district, if the person seeks to become a candidate to represent the district at large;
(2)  be filed not later than the 31st day before the date of the election; and
(3)  specify the single-member district the person seeks to represent or specify that the candidate seeks to represent the district at large.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.054.  QUALIFICATIONS FOR OFFICE.  (a)  To be eligible to be a candidate for or to serve as a director, a person must be:
(1)  a resident of the district; and
(2)  a qualified voter.
(b)  A person who is elected from a single-member district or who is appointed to fill a vacancy for a single-member district must reside in that single-member district.
(c)  A district employee may not serve as a director.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.055.  BOARD VACANCY.  If a vacancy occurs in the office of director, the remaining directors shall appoint a director for the unexpired term.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.056.  OFFICERS.  (a)  The board shall elect a president and a vice president from among its members.
(b)  The board shall appoint a secretary, who need not be a director.
(c)  Each officer of the board serves for a term of one year.
(d)  The board shall fill a vacancy in a board office for the unexpired term.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.057.  COMPENSATION; EXPENSES.  A director or officer serves without compensation but may be reimbursed for actual expenses incurred in the performance of official duties.  The expenses must be:
(1)  reported in the district's records; and
(2)  approved by the board.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.058.  VOTING REQUIREMENT.  A concurrence of a majority of the directors voting is necessary in any matter relating to district business.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.059.  DISTRICT ADMINISTRATOR.  (a)  The board may appoint a qualified person as district administrator.
(b)  The district administrator serves at the will of the board and is entitled to the compensation determined by the board.
(c)  Before assuming the duties of district administrator, the administrator must execute a bond in an amount determined by the board of not less than $5,000 that is:
(1)  payable to the district; and
(2)  conditioned on the faithful performance of the administrator's duties under this chapter.
(d)  The board may pay for the bond with district money.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.060.  GENERAL DUTIES OF DISTRICT ADMINISTRATOR.  Subject to the limitations prescribed by the board, the district administrator shall:
(1)  supervise the work and activities of the district; and
(2)  direct the general affairs of the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.061.  ASSISTANT DISTRICT ADMINISTRATOR; ATTORNEY.  (a)  The board may appoint qualified persons as:
(1)  the assistant district administrator; and
(2)  the attorney for the district.
(b)  The assistant district administrator and the attorney for the district serve at the will of the board and are entitled to the compensation determined by the board.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.062.  APPOINTMENT OF STAFF AND EMPLOYEES.  (a)  The board may appoint to the staff any doctors the board considers necessary for the efficient operation of the district and may make temporary appointments as considered necessary.
(b)  The district may employ technicians, nurses, fiscal agents, accountants, architects, additional attorneys, and other necessary employees.
(c)  The board may delegate to the district administrator the authority to employ persons for the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.063.  RETIREMENT BENEFITS.  The board may provide retirement benefits for district employees by:
(1)  establishing or administering a retirement program; or
(2)  participating in:
(A)  the Texas County and District Retirement System; or
(B)  another statewide retirement system in which the district is eligible to participate.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

SUBCHAPTER C.  POWERS AND DUTIES

Sec. 1082.101.  DISTRICT RESPONSIBILITY.  The district has full responsibility for:
(1)  operating hospital facilities; and
(2)  providing medical and hospital care for the district's needy inhabitants.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.102.  RESTRICTION ON GOVERNMENTAL ENTITY TAXATION AND DEBT.  Nolan County, the City of Sweetwater, or any other governmental entity in which the district is located may not impose a tax or issue bonds or other obligations for hospital purposes or to provide medical care for district residents.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.103.  MANAGEMENT, CONTROL, AND ADMINISTRATION.  The board shall manage, control, and administer the hospital system and the district's money and resources.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.104.  RULES.  The board may adopt rules governing:
(1)  the operation of the hospital and hospital system; and
(2)  the duties, functions, and responsibilities of district staff and employees.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.105.  PURCHASING AND ACCOUNTING PROCEDURES.  The board may prescribe:
(1)  the method of making purchases and expenditures by and for the district; and
(2)  accounting and control procedures for the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.106.  DISTRICT PROPERTY, FACILITIES, AND EQUIPMENT.  (a)  The board shall determine:
(1)  the type, number, and location of buildings required to maintain an adequate hospital system; and
(2)  the type of equipment necessary for hospital care.
(b)  The board may:
(1)  acquire property, including facilities and equipment, for the district for use in the hospital system; and
(2)  mortgage or pledge the property as security for the payment of the purchase price.
(c)  The board may lease hospital facilities for the district.
(d)  The board may sell or otherwise dispose of property, including facilities or equipment, for the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.107.  EMINENT DOMAIN.  (a)  The district may exercise the power of eminent domain to acquire a fee simple or other interest in property located in district territory if the interest is necessary to exercise a right or authority conferred by this chapter.
(b)  The district must exercise the power of eminent domain in the manner provided by Chapter 21, Property Code, except the district is not required to deposit in the trial court money or a bond as provided by Section 21.021(a), Property Code.
(c)  In a condemnation proceeding brought by the district, the district is not required to:
(1)  pay in advance or provide a bond or other security for costs in the trial court;
(2)  provide a bond for the issuance of a temporary restraining order or a temporary injunction; or
(3)  provide a bond for costs or a supersedeas bond on an appeal or petition for review.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.108.  COST OF RELOCATING OR ALTERING PROPERTY.  In exercising the power of eminent domain, if the board requires relocating, raising, lowering, rerouting, changing the grade, or altering the construction of any railroad, highway, pipeline, or electric transmission and electric distribution, telegraph, or telephone line, conduit, pole, or facility, the district must bear the actual cost of relocating, raising, lowering, rerouting, changing the grade, or altering the construction to provide comparable replacement without enhancement of facilities, after deducting the net salvage value derived from the old facility.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.109.  GIFTS AND ENDOWMENTS.  The board may accept for the district a gift or endowment to be held in trust for any purpose and under any direction, limitation, or other provision prescribed in writing by the donor that is consistent with the proper management of the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.110.  CONSTRUCTION CONTRACTS.  (a)  The board may enter into construction contracts for the district.
(b)  The board may enter into a construction contract that involves the expenditure of more than the amount provided by Section 271.024, Local Government Code, only after competitive bidding as provided by Subchapter B, Chapter 271, Local Government Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.111.  OPERATING AND MANAGEMENT CONTRACTS.  The board may enter into an operating or management contract relating to a hospital facility for the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.112.  CONTRACTS WITH GOVERNMENTAL ENTITIES FOR SERVICES.  The board may contract with a political subdivision of this state or with a state or federal agency for the district to:
(1)  furnish a mobile emergency medical service; or
(2)  provide for the investigatory or welfare needs of district inhabitants.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.113.  PAYMENT FOR TREATMENT; PROCEDURES.  (a)  When a patient who resides in the district is admitted to a district facility, the district administrator may have an inquiry made into the financial circumstances of:
(1)  the patient; or
(2)  a relative of the patient who is legally responsible for the patient's support.
(b)  The district without charge shall provide to a patient who resides in the district the care and treatment that the patient or a relative of the patient who is legally responsible for the patient's support cannot pay.
(c)  On determining that the patient or a relative legally responsible for the patient's support can pay for all or part of the care and treatment provided by the district, the district administrator shall report that determination to the board, and the board shall issue an order directing the patient or the relative to pay the district a specified amount each week.  The amount must be based on the individual's ability to pay.
(d)  The district administrator may collect money owed to the district from the estate of the patient or from that of a relative legally responsible for the patient's support in the manner provided by law for collection of expenses of the last illness of a deceased person.
(e)  If there is a dispute relating to an individual's ability to pay or if the district administrator has any doubt concerning an individual's ability to pay, the board shall:
(1)  call witnesses;
(2)  hear and resolve the question; and
(3)  issue a final order.
(f)  A final order of the board may be appealed to a district court in Nolan County.  The substantial evidence rule applies to the appeal.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.114.  REIMBURSEMENT FOR SERVICES.  (a)  The board shall require a county, municipality, or public hospital located outside the district to reimburse the district for the district's care and treatment of a sick or injured person of that county, municipality, or public hospital as provided by Chapter 61, Health and Safety Code.
(b)  The board shall require the sheriff of Nolan County or the police chief of the City of Sweetwater, as appropriate, to reimburse the district for the district's care and treatment of a person who is confined in a jail facility of Nolan County or the City of Sweetwater, as appropriate, and is not a district resident.
(c)  The board may contract with the state or federal government for that government to reimburse the district for treatment of a sick or injured person.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.115.  AUTHORITY TO SUE AND BE SUED.  The board may sue and be sued on behalf of the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS

Sec. 1082.151.  BUDGET.  (a)  The district administrator shall prepare a proposed annual budget for the district.
(b)  The proposed budget must contain a complete financial statement, including a statement of:
(1)  the outstanding obligations of the district;
(2)  the amount of cash on hand to the credit of each district fund;
(3)  the amount of money received by the district from all sources during the previous year;
(4)  the amount of money available to the district from all sources during the ensuing year;
(5)  the amount of the balances expected at the end of the year in which the budget is being prepared;
(6)  the estimated amount of revenue and balances available to cover the proposed budget; and
(7)  the estimated tax rate to be required.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.152.  NOTICE; HEARING; ADOPTION OF BUDGET.  (a)  The board shall hold a public hearing on the proposed annual budget.
(b)  The board shall publish notice of the hearing in a newspaper of general circulation in the district not later than the 10th day before the date of the hearing.
(c)  Any district resident is entitled to be present and participate at the hearing.
(d)  At the conclusion of the hearing, the board shall adopt a budget by acting on the budget proposed by the district administrator.  The board may make any changes in the proposed budget that the board judges to be in the interests of the taxpayers.
(e)  The budget is effective only after adoption by the board.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.153.  AMENDMENTS TO BUDGET.  After the annual budget is adopted, the budget may be amended on the board's approval.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.154.  RESTRICTION ON EXPENDITURES.  Money may be spent only for an expense included in the budget or an amendment to the budget.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.155.  FISCAL YEAR.  (a)  The district operates according to a fiscal year established by the board.
(b)  The fiscal year may not be changed:
(1)  during a period that revenue bonds of the district are outstanding; or
(2)  more than once in a 24-month period.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.156.  ANNUAL AUDIT.  The board annually shall have an audit made of the district's financial condition.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.157.  INSPECTION OF ANNUAL AUDIT AND DISTRICT RECORDS.  The annual audit and other district records are open to inspection during regular business hours at the district's principal office.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.158.  FINANCIAL REPORT.  As soon as practicable after the close of the fiscal year, the district administrator shall prepare for the board:
(1)  a sworn statement of the amount of district money; and
(2)  an account of the disbursements of that money.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.159.  DEPOSITORY.  (a)  The board shall select at least one bank to serve as a depository for district money.
(b)  District money, other than money invested as provided by Section 1082.160(b) and money transmitted to a bank of payment as a trustee for bonds or obligations issued or assumed by the district, shall be deposited as received with the depository bank and shall remain on deposit.  This subsection does not limit the power of the board to place a portion of district money on time deposit or to purchase certificates of deposit.
(c)  The district may not deposit money with a bank in an amount that exceeds the maximum amount secured by the Federal Deposit Insurance Corporation unless the bank first executes a bond or other security in an amount sufficient to secure from loss the district money that exceeds the amount secured by the Federal Deposit Insurance Corporation.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.160.  SPENDING AND INVESTMENT RESTRICTIONS.  (a)  Except as provided by Sections 1082.110, 1082.201, 1082.204, and 1082.205, the district may not incur a debt payable from district revenue other than the revenue on hand or to be on hand in the current and immediately following district fiscal years.
(b)  The board may invest operating, depreciation, or building reserves only in funds or securities specified by Chapter 2256, Government Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

SUBCHAPTER E.  BONDS

Sec. 1082.201.  GENERAL OBLIGATION BONDS.  The board may issue and sell general obligation bonds authorized by an election in the name and on the faith and credit of the district to:
(1)  purchase, construct, acquire, repair, or renovate buildings or improvements; or
(2)  equip buildings or improvements for hospital purposes.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.202.  TAX TO PAY GENERAL OBLIGATION BONDS.  (a)  At the time general obligation bonds are issued by the district under Section 1082.201, the board shall impose an ad valorem tax at a rate sufficient to create an interest and sinking fund to pay the principal of and interest on the bonds as the bonds mature.
(b)  The tax required by this section together with any other ad valorem tax the district imposes may not in any year exceed the limit approved by the voters at the election authorizing the imposition of the tax.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.203.  GENERAL OBLIGATION BOND ELECTION.  (a)  The district may issue general obligation bonds only if the bonds are authorized by a majority of the district voters voting at an election held for that purpose.
(b)  The board may order a bond election.
(c)  The order calling the election must specify:
(1)  the nature and date of the election;
(2)  the hours during which the polls will be open;
(3)  the location of the polling places;
(4)  the amount of the bonds to be authorized; and
(5)  the maximum maturity of the bonds.
(d)  Notice of a bond election shall be given as provided by Section 1251.003, Government Code.
(e)  The board shall declare the results of the election.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.204.  REVENUE BONDS.  (a)  The board may issue revenue bonds to:
(1)  purchase, construct, acquire, repair, equip, or renovate buildings or improvements for hospital purposes; or
(2)  acquire sites to be used for hospital purposes.
(b)  The bonds must be payable from and secured by a pledge of all or part of the revenue derived from the operation of the district's hospital system.
(c)  The bonds may be additionally secured by a mortgage or deed of trust lien on all or part of district property.
(d)  The bonds must be issued in the manner provided by Sections 264.042, 264.043, 264.046, 264.047, 264.048, and 264.049, Health and Safety Code, for issuance of revenue bonds by a county hospital authority.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.205.  REFUNDING BONDS.  (a)  The board may issue refunding bonds to refund outstanding indebtedness issued or assumed by the district.
(b)  Refunding bonds may be:
(1)  sold, with the proceeds of the refunding bonds applied to the payment of the outstanding indebtedness; or
(2)  exchanged wholly or partly for not less than a similar principal amount of outstanding indebtedness.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.206.  MATURITY OF BONDS.  District bonds must mature not later than 40 years after the date of issuance.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.207.  EXECUTION OF BONDS.  (a)  The board president shall execute the district's bonds in the district's name.
(b)  The board secretary shall countersign the bonds in the manner provided by Chapter 618, Government Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.208.  BONDS EXEMPT FROM TAXATION.  The following are exempt from taxation by this state or a political subdivision of this state:
(1)  bonds issued by the district;
(2)  any transaction relating to the bonds; and
(3)  profits made in the sale of the bonds.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

SUBCHAPTER F.  TAXES

Sec. 1082.251.  IMPOSITION OF AD VALOREM TAX.  (a)  The board may impose a tax on all property in the district subject to district taxation.
(b)  The tax may be used to pay:
(1)  indebtedness issued or assumed by the district; and
(2)  the maintenance and operating expenses of the district.
(c)  The district may not impose a tax to pay the principal of or interest on revenue bonds issued under this chapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.252.  TAX RATE.  (a)  The board may impose the tax at a rate not to exceed the limit approved by the voters at the election authorizing the imposition of the tax.
(b)  The tax rate for all purposes may not exceed 75 cents on each $100 valuation of all taxable property in the district.
(c)  In setting the tax rate, the board shall consider the income of the district from sources other than taxation.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Sec. 1082.253.  TAX ASSESSOR-COLLECTOR.  The board may provide for the appointment of a tax assessor-collector for the district or may contract for the assessment and collection of taxes as provided by the Tax Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.