RETURN OF SURPLUS TAXES.
Tex. SPEC. DIST. LOCAL LAWS Code § 1101.306.
in effect(a) On the payment of all outstanding debts and obligations of the district in accordance with Section 1101.305 , the board shall order the board secretary to return to each district taxpayer the pro rata share of all unused tax money.
(b) A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the board secretary to transmit the money to the county tax assessor-collector.
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147 ), Sec. 1.01, eff. April 1, 2013.
