Texas law on any date › Water Code
Water Code §57.323
In force on Feb 08, 2006 · this text took effect Aug 30, 1971 · same as today's text
RETURN OF TAXES ON DISSOLUTION
(a) If a district is dissolved, the commissioners court shall order returned to the taxpayers ratably any unspent taxes that have been levied and collected in the name of the district in anticipation of an issue of bonds.
(b) Before the taxes are returned, the compensation due the assessor and collector and the treasurer and any other claim properly charged against the taxes must be deducted from them.
(c) The treasurer shall receive and file proper receipts for all sums refunded.
History: Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Aug 30, 1971 · seen Nov 2026–Nov 2026
Attorney General opinions that cite it
- GA-0451 (Feb 08, 2006): Whether the Lake LBJ Municipal Utility District No. 2 is eligible for dissolution under Water Code section 49.321, which permits the Texas Commission on Environmental Quality to dissolve inactive municipal utility districts
A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.