Government Code §2051.202

(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. (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.