Sec. 57.323. 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.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 57 - Levee Improvement Districts
Section 57.321. Dissolution of a District
Section 57.322. Requirements for Dissolving a District by Petition
Section 57.323. Return of Taxes on Dissolution
Section 57.324. Dissolving a District by Election
Section 57.326. Election Order
Section 57.327. Election Procedure, Time, and Place for Holding Election
Section 57.329. Vote Necessary to Carry Proposition
Section 57.3295. Dissolution of District by Commissioners Court Without Petition
Section 57.330. Commissioners Court Order Dissolving District
Section 57.331. Dissolution Trustees
Section 57.332. Trustees' Bond
Section 57.333. Trustees' Compensation
Section 57.334. Appointment of Trustee to Fill Vacancy
Section 57.335. General Duties of Trustees
Section 57.336. Trustees' Expense
Section 57.337. Claims That Were Approved Before District Was Dissolved
Section 57.338. Protesting Payment of Claims Approved Before District Was Dissolved
Section 57.339. Claims Not Approved Before District Was Dissolved
Section 57.340. Claims, Payment Orders, and Appeals
Section 57.341. Claims Judgments
Section 57.342. Claims to Be Paid
Section 57.343. Disposition of Debts After Election