{"data":{"id":"us-tx/tex.-government-code-2051.202","jurisdiction":"us-tx","citation":"Tex. Government Code § 2051.202","heading":"FINANCIAL AND OPERATING INFORMATION OF SPECIAL PURPOSE DISTRICTS.","body":"(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.\n(b) This section applies only to a special purpose district that:\n(1) is authorized by the state by a general or special law to impose an ad valorem tax;\n(2) during the most recent fiscal year imposed an ad valorem tax;\n(3) during the most recent fiscal year:\n(A) had bonds outstanding;\n(B) had gross receipts from operations, loans, taxes, or contributions in excess of $250,000; or\n(C) had cash and temporary investments in excess of $250,000; and\n(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.\n(c) Notwithstanding Subsections (a) and (b), this section applies to a district created and operating under Chapter 387, Local Government Code.\n(d) A special purpose district shall post or cause to be posted on an Internet website the following information, if applicable:\n(1) the name of the special purpose district;\n(2) the name and term of office of each member of the governing body of the special purpose district;\n(3) the contact information for the main office of the special purpose district, including the physical address, the mailing address, and the telephone number;\n(4) the official contact information for each member of the governing body of the special purpose district;\n(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;\n(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;\n(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;\n(8) if the special purpose district imposes an ad valorem tax, the rate of the ad valorem tax of the special purpose district;\n(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;\n(10) any notice of tax hearing required to be given under Chapter 26, Tax Code, or Section 49.236, Water Code;\n(11) the location and schedule of meetings of the governing body of the special purpose district;\n(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).\";\n(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;\n(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\n(15) the most recent financial audit of the special purpose district.\nRedesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 647 (H.B. 1154), Sec. 3, eff. September 1, 2021.","path":["GOVERNMENT CODE","TITLE 10. GENERAL GOVERNMENT","SUBTITLE B. INFORMATION AND PLANNING","CHAPTER 2051. GOVERNMENT DOCUMENTS, PUBLICATIONS, AND NOTICES","SUBCHAPTER F. INTERNET WEBSITE"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2051.htm#2051.202","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"67f51bf0472aaee6bfc01402a2466f0ec4c93bf073f5db47405421413be40176","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-2051.201","next":"us-tx/tex.-government-code-2051.251"},"notice":"GroundRules: Original legal text. Not legal advice."}