(a) In this section, “special purpose district” means a political subdivision of this state with geographic boundaries that define the subdivision’s territorial jurisdiction. The term does not include a municipality, county, junior college district, independent school district, groundwater conservation district, river authority, or political subdivision with statewide jurisdiction.
(b) This section applies only to a special purpose district that:
(1) is authorized by the state by a general or special law to impose an ad valorem tax;
(2) during the most recent fiscal year imposed an ad valorem tax;
(3) during the most recent fiscal year:
(A) had bonds outstanding;
(B) had gross receipts from operations, loans, taxes, or contributions in excess of $250,000; or
(C) had cash and temporary investments in excess of $250,000; and
(4) at the beginning of the most recent fiscal year, had a population of 500 or more, as determined by the governing body of the special purpose district.

Terms Used In Texas Government Code 2051.202

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005

(c) Notwithstanding Subsections (a) and (b), this section applies to a district created and operating under Chapter 387, Local Government Code.
(d) A special purpose district shall post or cause to be posted on an Internet website the following information, if applicable:
(1) the name of the special purpose district;
(2) the name and term of office of each member of the governing body of the special purpose district;
(3) the contact information for the main office of the special purpose district, including the physical address, the mailing address, and the telephone number;
(4) the official contact information for each member of the governing body of the special purpose district;
(5) if the special purpose district employs a person as a general manager or executive director, or in another position to perform duties or functions comparable to those of a general manager or executive director, the name of the general manager, executive director, or person that performs those duties;
(6) if the special purpose district contracts with a utility operator, the contact information for a person representing the utility operator, including a mailing address and telephone number;
(7) if the special purpose district contracts with a tax assessor-collector, the contact information for a person representing the tax assessor-collector, including a mailing address and telephone number;
(8) if the special purpose district imposes an ad valorem tax, the rate of the ad valorem tax of the special purpose district;
(9) if the special purpose district imposes a sales and use tax, the rate of the sales and use tax of the special purpose district;
(10) any notice of tax hearing required to be given under Chapter 26, Tax Code, or § 49.236, Water Code;
(11) the location and schedule of meetings of the governing body of the special purpose district;
(12) a statement substantially similar to the following: “Residents of the district have the right to request the designation of a meeting location within the district under § 49.062(g), Water Code. A description of this process can be found at (insert link to the Internet website described by § 49.062(g), Water Code).”;
(13) each notice of a meeting of the governing body of the special purpose district under Subchapter C, Chapter 551, for meetings conducted in the current calendar year and the immediately preceding calendar year;
(14) the minutes of a public meeting of the governing body of the special purpose district under § 551.021 for meetings conducted in the current calendar year and the immediately preceding calendar year; and
(15) the most recent financial audit of the special purpose district.

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