CHAPTER 324. PARK AND RECREATION DISTRICT AND PARK BONDS: COUNTIES WITH FRONTAGE ON GUADALUPE AND COMAL RIVERS
LOCAL GOVERNMENT CODE
TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
SUBTITLE B. COUNTY PARKS AND OTHER RECREATIONAL AND CULTURAL
RESOURCES
CHAPTER 324. PARK AND RECREATION DISTRICT AND PARK BONDS:
COUNTIES WITH FRONTAGE ON GUADALUPE AND COMAL RIVERS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 324.001. ELIGIBLE COUNTIES. In a county that has river
frontage on both the Guadalupe and Comal rivers, a district may
be created for all or part of the unincorporated area in the
county to:
(1) improve, equip, maintain, finance, and operate any public
park located in the district and owned or leased by the county;
(2) conserve the natural resources in the district; and
(3) improve the public health, safety, and welfare in the
district.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.002. DEFINITIONS. In this chapter:
(1) "District" means a park and recreation district created
under this chapter.
(2) "Board" means the board of directors of a park district.
(3) "Fee" includes a toll or any other charge.
(4) "Park" includes any land, including any improvements to the
land, that is administered, operated, or managed by the district
for use by the general public.
(5) "District facility" includes any facility, land, or
improvement to land, whether permanent or temporary, that is
owned, leased, or acquired by the district.
(6) "Hotel" means a building in which persons may obtain
sleeping accommodations for consideration of a fee and includes a
motel, tourist court, lodging house, inn, rooming house, or
condominium, but does not include a hospital, sanitarium, or
nursing home.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 539, Sec. 1, eff.
Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 1039, Sec. 2, eff. Aug.
30, 1993.
SUBCHAPTER B. CREATION OF PARK AND RECREATION DISTRICT
Sec. 324.021. ORDER OF ELECTION. (a) The commissioners court
of the county may order an election on the issue of the creation
of a district:
(1) on the commissioners court's own motion; or
(2) after the filing of a written petition signed by a number of
the registered voters who reside in the county equal to at least
five percent of the votes received in the county in the most
recent gubernatorial general election.
(b) The petition or commissioners court's motion must include:
(1) the name of the proposed district;
(2) an accurate description of the area to be included in the
district by metes and bounds and by public roads or
rights-of-way; and
(3) an accurate plat of the area to be included in the district.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.022. NOTICE OF HEARING. (a) After the filing of the
petition, the commissioners court shall set a date for a hearing
on the petition that is after the 20th day but on or before the
40th day after the date the petition is filed.
(b) The commissioners court shall publish notice of the petition
and the hearing date in a newspaper of general circulation in the
county.
(c) The notice must be published once each week for a period of
two weeks before the hearing date.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.023. HEARING. (a) At the hearing, evidence shall be
taken as in civil cases in the county court. The commissioners
court shall hear all arguments for and against the creation of
the district.
(b) The hearing may be adjourned from time to time on good cause
shown.
(c) The commissioners court shall grant the petition and order
the election on the issue of the creation of the district if the
court finds that:
(1) the petition is signed by the required number of registered
voters in the county;
(2) the district will serve the purposes prescribed by Section
324.001; and
(3) the district does not include any incorporated area.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.024. CREATION ELECTION. (a) The election shall be
held on the date of the first regularly scheduled countywide
election that follows the date of the order of the election and
for which there is sufficient time to comply with other
requirements of law.
(b) The returns on the election shall be certified and canvassed
and the results declared, in the same manner as provided for
other county elections. If a majority of the votes received on
the issue favor creation of the district, the commissioners court
shall declare the district created and shall enter the results in
its minutes at its next regularly scheduled meeting.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.025. COSTS OF CREATION AND ORGANIZATION. The costs
necessarily incurred in the creation and organization of the
district may be paid from the district's revenue from bond
anticipation notes, the first revenue bonds issued by the
district, or any other source.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
SUBCHAPTER C. BOARD OF DIRECTORS OF PARK AND RECREATION DISTRICT
Sec. 324.041. COMPOSITION AND APPOINTMENT OF BOARD. (a) A
district is governed by a board composed of seven members.
(b) The commissioners court shall appoint the members of the
board.
(c) A board member must be a citizen of the United States and
must reside in the county. Four of the board members must reside,
own property, or own a business in the district. One board member
must live outside the district.
(d) A board member may not be an officer or employee of the
county in which the district is created or of a municipality in
that county.
(e) Three members of the initial board serve one-year terms and
four serve two-year terms. The members shall draw lots to
determine who serves the one-year terms. Thereafter, each
director is appointed for a term of two years from the date of
the director's appointment.
(f) If a vacancy occurs on the board, the commissioners court
shall appoint a person to fill the vacancy for the unexpired
term.
(g) The commissioners court shall file a certificate of the
appointment of each board member with the county clerk. The
certificate is conclusive evidence of the proper appointment of
the board member.
(h) A board member may not serve more than four consecutive full
terms.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.042. OATH AND BOND. (a) Within 30 days after the date
a board member is appointed, the member must qualify by taking
the official oath and by filing a good and sufficient bond with
the county clerk.
(b) The bond must be:
(1) payable to the order of the commissioners court;
(2) payable in an amount prescribed by the commissioners court
of $5,000 or more; and
(3) conditioned that the board member will faithfully perform
the duties of a board member, including the proper handling of
all money that comes into the board member's hands in the board
member's official capacity.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 5, eff.
Aug. 30, 1993.
Sec. 324.043. COMPENSATION AND REIMBURSEMENT. A board member is
not entitled to compensation but is entitled to reimbursement for
necessary expenses, including travel expenses, incurred in
performing the duties of a board member. A board member's
reimbursement for necessary expenses, in excess of $250, shall be
approved by the commissioners court. A board member's approved
expense account shall be paid in due time by the board's check or
warrant.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 6, eff.
Aug. 30, 1993.
Sec. 324.044. QUORUM; MAJORITY VOTE. Four board members
constitute a quorum of the board. The board may act on the
majority of the vote of the assembled quorum.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 539, Sec. 2, eff.
Sept. 1, 1989.
Sec. 324.045. APPROVAL OF COMMISSIONERS COURT. (a) The board
is subject to the supervision of the commissioners court in the
exercise of all its rights, powers, and privileges and in the
performance of its duties.
(b) Not later than the 30th day after the date on which the
board acts, the commissioners court may approve or disapprove the
action. If the court disapproves the act, the act is ineffective.
Otherwise, the act becomes effective on the date that the
commissioners court approves the act or on the 31st day after the
date on which the board acted, whichever is first.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 539, Sec. 3, eff.
Sept. 1, 1989.
Sec. 324.046. ORGANIZATION; MEETINGS. (a) Annually, the board
shall elect a president, a vice-president, a secretary, and a
treasurer, except that the first president shall be designated by
the commissioners court at the time of the appointment of the
first board.
(b) The offices of secretary and treasurer may be held by the
same person. If either the secretary or the treasurer is absent
or unavailable, the president may appoint another board member to
act for and perform the duties of the absent or unavailable
officer.
(c) The board shall set times for and hold regular meetings. On
the request of two or more board members, the board may hold
special meetings at other times as necessary.
(d) The board shall hold its meetings at a public place in a
county in which at least part of the district is located.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 7, eff.
Aug. 30, 1993.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 1, eff. September 1, 2005.
SUBCHAPTER D. POWERS AND DUTIES
Sec. 324.061. DEPOSITORIES AND DISBURSEMENTS. (a) Money and
other funds belonging to or under control of the board are public
funds.
(b) The board shall select depositories for the money.
(c) A warrant or check for the withdrawal of money must be
signed by two persons authorized to sign a warrant or check by
resolution entered in the minutes of the board.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 8, eff.
Aug. 30, 1993.
Sec. 324.062. PERSONNEL. (a) The board may employ managers,
secretaries, stenographers, bookkeepers, accountants, technical
experts, and any other support personnel or agents the board
considers necessary.
(b) The board shall determine the qualifications and set the
duties of employees.
(c) The board may call on the county attorney, district
attorney, or criminal district attorney for the legal services it
requires. In addition, or in the alternative, the board may
contract for and compensate its own legal staff.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 9, eff.
Aug. 30, 1993; Acts 1997, 75th Leg., ch. 452, Sec. 1, eff. Sept.
1, 1997.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 2, eff. September 1, 2005.
Sec. 324.063. SEAL. The board shall adopt a seal to place on
each lease, deed, or other instrument usually executed under seal
and on other instruments as the board requires.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.064. CONTRACTS. (a) The board may enter into any
contract that the board considers necessary or convenient to
carry out the purposes and powers granted by this chapter,
including a lease or other contract connected with, incident to,
or affecting the acquisition, financing, construction, equipment,
maintenance, renovation, repair, improvement, or operation of
real property or facilities.
(b) If the contract is for an amount less than or equal to the
amount in Section 262.023, the board may enter into the contract
without advertisement. If the contract is for more than that
amount, the contract is subject to the bidding provisions for
contracts applicable to the county.
(c) To be effective, a contract must be:
(1) approved by resolution of the board;
(2) executed by the president or vice-president; and
(3) attested by the secretary or treasurer.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 10, eff.
Aug. 30, 1993; Acts 1997, 75th Leg., ch. 452, Sec. 2, eff. Sept.
1, 1997.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 3, eff. September 1, 2005.
Sec. 324.065. SUITS. The board may sue and be sued in its own
name.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.066. DISTRICT RULES AND ORDINANCES; CRIMINAL PENALTY;
CIVIL ENFORCEMENT. (a) The board may adopt reasonable rules and
ordinances applicable to:
(1) the administration, enforcement, and collection of district
taxes and the issuance, suspension, and cancellation of revenue
permits;
(2) littering and litter abatement on the public water in the
district, including the possession and disposition of glass
containers;
(3) activities that endanger the health and safety of persons or
property on public water in the district, subject to the public's
paramount right to navigate inland water; and
(4) tenants, business privileges, concessionaires, users, and
activities affecting district property and facilities, including
hunting, fishing, boating, camping, tubing, swimming, and
conservation of natural resources.
(b) A police officer, constable, sheriff, or other law
enforcement officer with jurisdiction in the county may arrest
persons violating rules or ordinances of the board, and carry out
the prosecution of those persons in the proper court.
(c) A person who violates a rule or ordinance adopted under this
section commits an offense. An offense under this section is a
Class C misdemeanor.
(d) The county attorney, the district attorney, the criminal
district attorney, or an attorney retained by the board for this
purpose may bring an action to enjoin a violation of board rules
or ordinances, and if the board authorizes, may seek damages and
attorney's fees based on the violation, if the violation
involves:
(1) the providing or offering of a service or the use or rental
of a facility or an item for remuneration by a person who does
not hold a revenue permit issued by the district or for which
collection of a tax is required;
(2) failure of a revenue permit holder to remit a tax imposed
and the tax has been due for more than 60 days; or
(3) violation by a revenue permit holder of a district rule
relating to an activity that endangers the health or safety of a
person or property in the district.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 11, eff.
Aug. 30, 1993; Acts 1997, 75th Leg., ch. 452, Sec. 3, eff. Sept.
1, 1997.
Sec. 324.0665. BOND. If the board brings an action to enforce
this subchapter or enjoin a violation of a rule or ordinance
adopted by the board under this subchapter, the board is not
required to post a bond.
Added by Acts 1997, 75th Leg., ch. 452, Sec. 4, eff. Sept. 1,
1997.
Sec. 324.067. POWER TO ACQUIRE PROPERTY. (a) For the
conservation of the natural resources of the county, the board
may acquire land in the county, in or out of the district,
including streams, lakes, submerged lands, and swamplands, to
create parks. The board may develop, improve, protect, and
promote the land in a manner the board considers conducive to the
general welfare.
(b) The land may be acquired by:
(1) gift or devise;
(2) lump-sum payment; or
(3) installment payments with or without option to purchase.
(c) The district does not have the power of eminent domain.
(d) The commissioners court by eminent domain may not acquire
land for park purposes and subsequently transfer by any means the
land or control of the land to the board for park purposes or
other purposes. If the commissioners court by eminent domain
acquires land for purposes other than park purposes, the court
may not subsequently transfer by any means the land or control of
the land to the board for park purposes or other purposes unless
at least 10 years have expired after the date of the acquisition
by the court. This subsection applies only to land that the
commissioners court acquires by eminent domain on or after August
31, 1987.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.068. SALE OR LEASE OF LANDS. (a) If the board
determines that any land owned by the district is not necessary
for the purposes for which the land was acquired, the board may
sell and dispose of the land on terms the board considers
advisable.
(b) The board may lease or permit the use of land for purposes
consistent with the purposes for which the land was acquired and
on terms the board considers advisable.
(c) Before land owned by the district may be sold, once a week
for four consecutive weeks in a newspaper of general circulation
in the county, the board must publish a notice of its intention
to sell the land. The notice must include an accurate description
of the land, the time of a public hearing that is before the 10th
day before the disposition date, and the time and place at which
sealed bids will be received.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.069. ACCEPTANCE OF GRANTS AND GRATUITIES. To promote,
establish, or accomplish a purpose of this chapter, the board
may:
(1) accept grants and gratuities in any form from any source,
including the United States government, this state, any state or
federal agency, any private or public corporation, or any other
person;
(2) accept donations of money or other property; and
(3) act as trustee of land, money, or other property.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.070. COOPERATION WITH OTHER PUBLIC AUTHORITIES. Under
an agreement with a public authority in control of parkland in
the county, the district may assume control of all or part of the
parkland within the district or contiguous to the district or may
contract or cooperate with the public authority in connection
with the use, development, improvement, and protection of the
parkland.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 12, eff.
Aug. 30, 1993.
Sec. 324.071. IMPROVEMENT OF PUBLIC HIGHWAY. The board may
enter into agreements with the public authorities in control of a
highway in a park area or connecting two or more park areas to
make alterations in the route or width of the highway, or to
grade, drain, pave, or otherwise improve the highway.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.072. PLAN FOR DEVELOPMENT OF PARKS; ANNUAL BUDGET;
FILING. (a) The board shall develop and approve a three-year
master plan for capital development and the development of parks
and district facilities.
(b) The board shall annually review and revise the master plan
during the budget process and shall file a copy of the master
plan and revisions with the county clerk.
(c) The board shall annually develop and approve a one-year
budget that must include the suggested revisions and additions to
the master plan.
(d) The board shall submit the annual budget to the
commissioners court for approval and shall file a copy with the
county clerk.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 13, eff.
Aug. 30, 1993.
SUBCHAPTER E. BONDS, TAXES, AND OTHER FINANCIAL MATTERS
Sec. 324.091. REVENUE BOND ELECTION. (a) Revenue bonds may not
be issued by the district until authorized by a majority vote of
qualified voters of the district voting at an election called and
held for that purpose.
(b) The board may order a bond election. Regardless of Section
324.045(b), the order is not effective unless approved by the
commissioners court. Except as provided by this section, the
election shall be held in the manner provided by the Election
Code.
(c) At an election to authorize bonds, the ballot must be
printed to provide for voting for or against the issuance of
revenue bonds.
(d) If a majority of the votes cast at the election favor the
issuance of the bonds, the bonds may be issued by the board, but
if a majority of the votes cast at the election do not favor
issuance of the bonds, the bonds may not be issued.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.092. REVENUE BONDS. (a) For the purpose of providing
funds for the acquisition of any permanent improvement to
property of the district or for the acquisition, renovation,
repair, improvement, equipping, or construction of a facility to
be used in connection with the operation of the district, the
board may issue revenue bonds that are approved at an election
called under Section 324.091.
(b) The district may make the bonds payable out of any revenue
of the district but may not levy ad valorem taxes on any property
located within the district.
(c) Bonds issued under this chapter are fully negotiable
instruments under Chapter 8, Business & Commerce Code, and
other laws of this state.
(d) Except as provided by Section 324.095, among the permanent
improvements and facilities that may be acquired through the
issuance of revenue bonds are bathhouses; bathing beaches;
swimming pools; pavilions; athletic fields; golf courses;
buildings and grounds for assembly, entertainment, health, and
recreation; restaurants and refreshment places; yacht basins;
parking lots; and roads.
(e) The bonds must be issued in the name of the county, signed
by the county judge, and attested by the county clerk and ex
officio clerk of the commissioners court. The seal of the
commissioners court must be impressed on the bonds.
(f) The bonds must mature serially or otherwise in not more than
40 years and may be sold at a price and under terms determined by
the board to be the most advantageous reasonably obtainable.
(g) The resolution authorizing the issuance of the bonds may
contain provisions for redemption of the bonds before their
respective maturity dates at prices and times prescribed in the
resolution. Except for rights of redemption expressly reserved in
the resolution and in the revenue bonds, the bonds are not
subject to redemption before maturity.
(h) The bonds may be made payable at times and at places, inside
or outside the state, prescribed in the resolution.
(i) The bonds may be made registrable as to principal or as to
both principal and interest.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.093. APPROVAL BY ATTORNEY GENERAL. (a) Bonds issued
by the district must be submitted to the attorney general for
examination. The bonds must be submitted with the record relating
to their issuance and the record relating to the creation of the
district.
(b) If the attorney general finds that the bonds have been
authorized in accordance with law, the attorney general shall
approve the bonds and the comptroller shall register the bonds.
(c) Bonds that are approved and registered under this section
are incontestable and are valid and binding obligations in
accordance with their terms.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.094. REFUNDING BONDS. The district may issue refunding
bonds under Chapter 1207, Government Code.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.321, eff.
Sept. 1, 2001.
Sec. 324.095. PERMANENT IMPROVEMENTS ON LAND WITH RIVER
FRONTAGE. (a) Through revenue bonds or any other revenue
sources, the district may not purchase a river access location
except for use as a:
(1) sanitary facility;
(2) litter receptacle;
(3) drinking water facility;
(4) parking lot;
(5) road or trail;
(6) river ingress or egress facility;
(7) information booth;
(8) tax collection facility;
(9) visitor's center; or
(10) district office.
(b) At a river access location permitted under this section, the
district may not engage in any activity that competes with
private enterprise except the provision and operation of a
permanent improvement permitted under this section.
(c) Subject to the restrictions provided by Section 324.067(d),
the district may accept as a grant, gratuity, gift, or devise
land with river access and any improvement that may exist on the
land at the time of the gift.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 14, eff.
Aug. 30, 1993.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 4, eff. September 1, 2005.
Sec. 324.096. FEES. (a) The expense of operation and
maintenance of a facility of which the revenues are pledged to
the payment of bonds is a first lien on and charge against the
income of the facility. As long as any of the bonds or interest
remain outstanding, the board shall charge or require the payment
of fees for the use of the facilities, except drinking water or
sanitary facilities. Fees must be equal and uniform within
classes defined by the board and must be in amounts that will
yield revenues at least sufficient to pay the expenses of
operation and maintenance and to make the payment prescribed in
the bond resolution for debt service. "Debt service," as defined
in the bond resolution, may include: the payment of principal and
interest as each matures, the establishment and maintenance of
funds for extensions and improvements, an operating reserve, and
an interest and sinking fund reserve.
(b) Except as provided by a contract entered into by the board,
the board may determine the rate of fees charged for the use,
operation, or lease of facilities, services, or equipment of the
district. The board shall fix the fees in amounts sufficient to
comply with the covenants in the bond resolution.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.097. FINANCIAL STATEMENT; BUDGET. (a) On or before
February 1 of each year, the board shall prepare and file with
the officer responsible for the county budget a complete
financial statement showing the financial status of the district
and the district's properties, funds, and indebtedness.
(b) The financial statement must be prepared in accordance with
standards adopted by the Government Accounting Standards Board
and must show separately all information concerning:
(1) revenue bonds, the income from pledged facilities, and
expenditures of that revenue;
(2) leases, promissory notes, and other indebtedness of the
district; and
(3) fee and tax revenue of the district.
(c) At the time the financial statement is filed, the board
shall file with the commissioners court a proposed budget of its
needs for the next fiscal year. The proposed budget shall include
items that:
(1) the board is unable to finance from the district's revenues,
including revenues from facilities of which the income is pledged
to revenue bonds; and
(2) the board requests purchase of with county funds.
(d) The officer responsible for the county budget shall include
the district's proposed budget on the calendar for the next
regularly scheduled meeting of the commissioners court. As part
of the county's tentative budget, the items certified by the
board are subject to state law relating to county budgets.
(e) The county auditor may conduct a general audit and issue a
financial statement of the district at times the auditor
considers appropriate.
(f) The board shall operate the parks and facilities under its
control for which revenues are pledged to the payment of revenue
bonds in a manner that will produce gross revenues sufficient to
pay the operation and maintenance expenses of the parks and
facilities without seeking from the commissioners court the
appropriation of additional money for expenses.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 15, eff.
Aug. 30, 1993.
Sec. 324.098. BOND ANTICIPATION NOTES. (a) If funds are not
available to pay the principal of or interest on bonds issued by
the district or to pay other obligations of the district, the
board may declare an emergency and may issue negotiable bond
anticipation notes to borrow the money needed. The bond
anticipation notes may bear interest at a rate that does not
exceed the maximum rate provided by Chapter 1204, Government
Code, and must mature within one year after their date of
issuance.
(b) Bond anticipation notes may also be issued for any purpose
for which bonds of the district have been voted or to refund
previously issued bond anticipation notes.
(c) Bond anticipation notes issued under this section must be
authorized by resolution of the board, subject to approval by the
commissioners court under Section 324.045, and must be executed
by the president of the board and attested by the secretary of
the board.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.322, eff.
Sept. 1, 2001.
Sec. 324.099. IMPOSITION AND COLLECTION OF TAXES; CRIMINAL
PENALTY. (a) The district may levy and collect taxes and issue
revenue permits to carry out any purposes prescribed by this
chapter and to pay the obligations of the district.
(b) The taxes that a district may levy apply only within the
district and are:
(1) a tax, at a rate not greater than five percent established
by resolution of the board, imposed on each person who, under a
lease, concession, permit, right of access, license, contract, or
agreement, pays $1 or more:
(A) for each day to rent:
(i) a camping space;
(ii) a picnic space;
(iii) a parking space;
(iv) a boat slip or dry boat storage;
(v) fishing tackle; or
(vi) water-oriented recreational equipment intended for use on a
lake in the district, including a boat, personal watercraft,
windsurfer, or sailing craft;
(B) for each day of recreational guide services; or
(C) for an initiation or membership fee of a private club or
organization that provides water-oriented recreational equipment
for use to a member;
(2) a tax imposed by resolution of the board at a rate not
greater than four percent on the cost of occupancy of a hotel if
the cost of occupancy is $2 or more each day; a tax is not
imposed if the accommodations are leased or contracted to one
party for at least 30 consecutive days; and
(3) a tax imposed by resolution of the board at a rate not
greater than $1 a person:
(A) for each rental of water-oriented recreational equipment,
including a canoe, tube, raft, boat, or kayak intended for use on
a river in the district; or
(B) if the person is not renting equipment under Paragraph (A),
for each person using shuttle service in the district, including
for river ingress and egress.
(c) The taxes imposed under this section are payable by the
purchaser or consumer of the items subject to the tax except that
if the person responsible for collecting the tax does not comply
with this chapter by collecting and remitting the tax to the
district, the person responsible for collecting the tax is liable
for the tax.
(d) A person who does not hold a revenue permit issued by the
board may not provide or offer for remuneration a service, a use
of a facility, or a rental of an item if the price paid for the
service, use, or rental is taxed under this section. A person who
holds a revenue permit issued by the district shall collect the
taxes imposed under this section and shall report and remit the
collected taxes to the district as the district requires.
(e) If a revenue permit holder remits taxes after the due date
but on or before the 30th day after the due date, the revenue
permit holder shall pay the district a penalty of five percent of
the amount of taxes due. If the revenue permit holder remits the
taxes after the 30th day after the due date, the person who holds
the permit shall pay the district a penalty of 10 percent of the
amount of taxes due.
(f) Delinquent taxes and accrued penalties draw interest at the
rate of 10 percent a year beginning 60 days after the date on
which the taxes were due.
(g) If a revenue permit holder does not collect and remit a tax
imposed, the board may suspend, revoke, or cancel the holder's
revenue permit in addition to any other remedy the district may
have to collect the tax under civil or criminal law.
(h) A person who violates Subsection (d) commits an offense if
the person rents or offers for rent an item taxed under this
section. Each provision or offer for remuneration of the service,
use, or rental is a separate offense. An offense under this
subsection is a Class C misdemeanor, unless it is shown at the
trial of the defendant that the defendant has previously been
convicted of an offense under this subsection, in which case the
offense is a Class B misdemeanor.
(i) In the same manner that this section applies to a person who
provides or offers a service, a use of a facility, or a rental of
an item in the district, this section applies to a person who
resides or does business outside the district but provides or
offers recreational guide or shuttle services or the rental of
water-oriented recreational equipment and the person regularly
transports customers into the district for river access while the
person is in the district.
(j) The board may settle a claim for a penalty or interest
accrued on a tax imposed by this chapter if the board finds that
the revenue permit holder exercised reasonable diligence to
comply with this chapter.
(k) The district may impose different tax rates for the
different types of services and different types of rental items
to which Subsection (b)(3) applies but none of the rates may
exceed the maximum rate provided by that subsection.
(l) The managing entity, as defined by Section 221.002, Property
Code, of a timeshare property, as defined by Section 221.002,
Property Code, shall collect and remit to a district, on a
property owner's behalf, all district taxes imposed under
Subsection (b)(2) if the managing entity participates in the
rental of the property by either:
(1) advertising rental availability on behalf of the property
owner; or
(2) collecting the rent on the property owner's behalf.
(m) If a managing entity located in the district does not
collect rent or advertise rental availability on behalf of its
property owners, a certificate executed in good faith by the
managing entity and delivered to the district informing the
district that the managing entity does not collect rent or
advertise rentals on the behalf of property owners shall be final
and binding on the district, so long as the certificate remains
accurate.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1989, 71st Leg., ch. 539, Sec. 4, eff.
Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 1039, Sec. 16, eff. Aug.
30, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 67, eff. Oct. 1,
1995; Acts 1997, 75th Leg., ch. 452, Sec. 5, eff. Sept. 1, 1997;
Acts 1999, 76th Leg., ch. 1098, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 5, eff. September 1, 2005.
Acts 2009, 81st Leg., R.S., Ch.
145, Sec. 1, eff. September 1, 2009.
Sec. 324.0995. TAX EXEMPTIONS. (a) Section 324.099(b)(2) does
not impose a tax on:
(1) an employee of the United States government conducting
official business in the district; or
(2) a person who occupies a lodging facility or campground in
the district if the person has evacuated from the person's home
due to an emergency and the state has temporarily suspended
collection of the state hotel occupancy tax.
(b) The district may not tax a transaction between a person and
an interest operated by:
(1) the United States in the district; or
(2) a state park in the district.
Added by Acts 2009, 81st Leg., R.S., Ch.
145, Sec. 2, eff. September 1, 2009.
Sec. 324.100. DISPOSITION OF REVENUE. In addition to any other
purpose or obligation of a district, a district may use its tax
revenue and other revenue for:
(1) acquisition of a right-of-way that leads to or is in the
district;
(2) construction, improvement, or maintenance of a road that
leads to or is in the district;
(3) provision of law enforcement, emergency medical services, or
fire protection in the district;
(4) programs to improve the water quality and sanitary
conditions in the district;
(5) other programs that promote water-oriented recreation in the
district;
(6) contribution to the county's general fund in the event that
the board finds it has excess revenues;
(7) payment of indebtedness for bonds issued under Sections
324.091 and 324.092;
(8) acquiring insurance for the district;
(9) hiring necessary personnel as provided by Section 324.062;
(10) construction of facilities to house district personnel and
equipment;
(11) leasing of property as necessary to benefit the district;
and
(12) any other lawful purpose for the benefit of the district.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989. Amended by Acts 1993, 73rd Leg., ch. 1039, Sec. 17, eff.
Aug. 30, 1993.
Amended by:
Acts 2005, 79th Leg., Ch.
491, Sec. 6, eff. September 1, 2005.
Sec. 324.101. REPLACEMENT FUND. (a) The board may establish a
replacement fund. It may deposit in the fund any amounts from its
revenue that it considers appropriate.
(b) The replacement fund may be used to rebuild on the original
site or elsewhere, restore, repair, or improve property of the
district that is destroyed or injured or that is necessary to
expand, improve, demolish, repair, or replace because of its
unfitness.
(c) The board may invest the replacement fund in bonds of the
United States, this state, or a county, municipal corporation, or
school district of this state.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
SUBCHAPTER F. ANNEXATION, INCORPORATION, DISSOLUTION
Sec. 324.121. ANNEXATION. (a) The voters of an unincorporated
area that is contiguous to a district may file a petition with
the board to annex the area to the district.
(b) The petition must contain an accurate description of the
area proposed for annexation, accompanied by an accurate map or
plat of the area.
(c) The petition must be signed by at least one percent of the
registered voters in the area proposed for annexation.
(d) If the board considers the proposed annexation desirable,
the board shall file the petition with the commissioners court
with a statement of the reasons the board favors the annexation.
(e) The commissioners court shall give notice of a hearing on
the petition and hold a hearing in the manner prescribed by
Sections 324.022 and 324.023 for a petition for creation of a
district.
(f) The commissioners court may grant the petition if it finds
the petition meets the requirements of this section and the
annexation promotes the purposes for which the district was
created.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.122. EFFECT OF INCORPORATION OR ANNEXATION. The
incorporation of a political subdivision or the annexation of any
part of a park district by a political subdivision does not
affect the district's boundaries.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
145, Sec. 3, eff. September 1, 2009.
Sec. 324.123. DISANNEXATION. (a) The voters of or county
commissioners for any area in a district may file a petition with
the board to disannex the area from the district.
(b) The petition must contain an accurate description of the
area proposed for disannexation, accompanied by an accurate map
or plat of the area.
(c) The petition must be signed by at least one percent of the
registered voters in the area proposed for disannexation or by
the county commissioners for the area proposed for disannexation.
(d) The board shall file the petition with the commissioners
court if:
(1) the district has not acquired or constructed a permanent
improvement or facility in the area proposed for disannexation;
and
(2) the district's projected revenue from all sources, except
from the area proposed for disannexation, is sufficient to pay
the district's outstanding debts.
(e) The commissioners court shall give notice of a hearing on
the petition and hold a hearing in the manner prescribed by
Sections 324.022 and 324.023 for a petition for creation of a
district.
(f) The commissioners court by order may grant the petition if
it finds that:
(1) the petition meets the requirements of this section;
(2) the conditions listed in Subsection (d) exist; and
(3) the disannexation is in the best interests of the county.
(g) The disannexation takes effect on the date stated by the
order or, if the order does not state a date, on the date the
order is issued.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
Sec. 324.124. DISSOLUTION OF DISTRICT. (a) The commissioners
court by order may dissolve a district. The order may be adopted:
(1) on the commissioners court's own motion; or
(2) after the filing of a written petition signed by a number of
the registered voters who reside in the district equal to at
least 10 percent of the votes received in the district in the
most recent gubernatorial general election.
(b) The commissioners court shall give notice of a hearing on
the petition and hold a hearing in the manner prescribed by
Sections 324.022 and 324.023 for a petition for creation of a
district.
(c) The commissioners court shall grant the petition and order
the dissolution of the district if the court finds that the
petition meets the requirements of this section and that the
dissolution is in the best interest of the county.
(d) On dissolution of the district, the property and other
assets, the debts and other liabilities, and the obligations of
the district become those of the county.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 71(a), eff. Aug. 28,
1989.
SUBCHAPTER Z. MISCELLANEOUS PROVISIONS
Sec. 324.901. REQUIREMENTS FOR RENTAL OF WATER-ORIENTED
RECREATIONAL EQUIPMENT. (a) This section applies only to the
rental of water-oriented recreational equipment in a district.
(b) A person may not rent water-oriented recreational equipment
to a person younger than 18 years of age.
(c) A person may rent water-oriented recreational equipment to a
person who is at least 18 years of age only if:
(1) each person who is at least 18 years of age who will use the
equipment signs a written agreement for the rental of that
equipment; and
(2) each person who will use the equipment, regardless of age,
is listed on the agreement.
Added by Acts 1999, 76th Leg., ch. 1098, Sec. 2, eff. Sept. 1,
1999.