Texas § SD.1081.306 - IMPOSITION OF TAX AND RETURN OF SURPLUS
Full text of Texas The Texas Constitution § SD.1081.306 — IMPOSITION OF TAX AND RETURN OF SURPLUS, with citation guidance and answers to common questions.
§ SD.1081.306. IMPOSITION OF TAX AND RETURN OF SURPLUS
IMPOSITION OF TAX AND RETURN OF SURPLUS. (a) After the board finds that the district is dissolved, the board shall: (1) determine any debt owed by the district; and (2) impose on the property included on the district's tax roll a tax that is in proportion of any debt to the property value. (b) On the payment of all outstanding debts and obligations of the district, the board shall order the secretary to return to each district taxpayer the taxpayer's pro rata share of all unused tax money. (c) 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 secretary to transmit the money to the county tax assessor-collector. Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619 ), Sec. 1.01, eff. April 1, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § SD.1081.306
What does The Texas Constitution § SD.1081.306 cover?
Section SD.1081.306 ("IMPOSITION OF TAX AND RETURN OF SURPLUS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § SD.1081.306?
A common citation format is "The Texas Constitution § SD.1081.306" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § SD.1081.306 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.