Health and Safety Code
Chapter 61. Indigent Health Care and Treatment Act.
If the governing body of a governmental entity adopts a property tax rate that exceeds the rate calculated under Section 26.04, Tax Code, by more than eight percent, and if a portion of the tax rate was designated to provide revenue for indigent health care services required by this chapter, the revenue produced by the portion of the tax rate designated for that purpose may be spent only to provide indigent health care services.
Added by 1989 Tex. Laws, p. 2295, ch. 678, Sec. 1.
The comptroller shall give the department information related to:
(1) the taxable value of property taxable by each county and each county's applicable general revenue tax levy for the relevant period; and
(2) the amount of sales and use tax revenue received by each county for the relevant period.
Added by 1989 Tex. Laws, p. 2300, ch. 678, Sec. 1; amended by 1991 Tex. Laws (2nd C. S.), p. 40, ch. 6, Sec. 64.
Chapter 281. Hospital Districts in Counties of at Least 190,000.
(a) With respect to the imposition or collection of an ad valorem tax imposed for the benefit of a hospital district, the commissioners court of the county in which the district is located has the authority assigned by law to the governing body of the hospital district, including the authority to:
(1) adopt an exemption, partial exemption, or other form of relief from an ad valorem tax;
(2) elect to tax property that would otherwise be exempt from an ad valorem tax; and
(3) exercise a power granted to a taxing unit under Section 6.30, Tax Code.
(b) The board of a hospital district may not exercise a power granted by Subsection (a) to the commissioners court with respect to the imposition or collection of an ad valorem tax imposed for the benefit of the hospital district.
Added by SB 948, 78th Tex. Leg., 2003, effective September 1, 2003.
(a) This section is applicable to any hospital district that was created pursuant to the authority granted by Section 4, Article IX, Texas Constitution, is operating under this chapter, and has previously held an election at which the voters approved the levy and assessment of an ad valorem tax at a rate not greater than 75 cents per $100 of assessed valuation of taxable property within the district.
(b) The commissioners court may, in the district's name, call, order, and hold an election and submit thereat the proposition and ballot prescribed in Subsections (c) and (d) if the district's board of managers:
(1) finds that capital funds are needed to acquire, construct, equip, and improve the district's hospital system;
(2) finds that financing such improvements through the issuance of combination tax and revenue bonds or other obligations is the best available method to provide the capital funds that are needed to furnish the highest quality of medical treatment and hospital care to persons residing in the district; and
(3) requests that the commissioners court call and hold an election under the alternative procedures authorized by this section.
(c) The official proposition submitted to the voters at an election held under this section shall read substantially as follows:
"Shall (insert name of district) be authorized to pledge all or a portion of its hospital system revenues and the revenues received from the ad valorem tax that was previously approved by the voters of the district to the payment of outstanding and future combination tax and revenue bonds and other obligations, and debt service reserves therefor, that were and will be issued and executed for the capital purposes of the district's hospital system?"
(d) The ballot shall be arranged in a manner that will permit the voters to vote for or against the following summary of the proposition:
"Authorizing the (insert name of district) to pledge the revenues from its hospital system and from the ad valorem tax that was previously approved by the voters to the payment of combination tax and revenue bonds and other obligations that have been and will be issued and executed for the capital purposes of the hospital system."
(e) The election order shall include:
(1) a statement of the maximum aggregate principal amount of bonds and obligations having maturities longer than five years that will be secured by the hospital system and tax revenues authorized by this section if approved by the voters at the election unless another election is held and the voters approve an increased amount; and
(2) a general description of the district's proposed financing and improvement plans, including:
(A) the expected uses of the proposed improvements to the hospital system according to the proposed plans;
(B) estimates of the costs of the proposed improvements, estimates of the amount of the expected revenues that will be received from the operation of the proposed improvements, and estimates of the amount of revenues, including tax revenues, that will be required to pay the long-term combination tax and revenue bonds and other obligations when due, based on the interest rate and other assumptions stated in the order; and
(C) any other matter deemed by the board of managers to be appropriate to inform the voters of the details of the proposed improvements to the district's hospital system and the financing plans.