Section 2051.202 - Financial and Operating Information of Special Purpose Districts(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;(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.(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 Section 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 Section 49.062(g), Water Code. A description of this process can be found at (insert link to the Internet website described by Section 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 Section 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.Tex. Gov't. Code § 2051.202
Added by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 647,Sec. 3, eff. 9/1/2021.