{"data":{"id":"us-tx/tex.-special-district-local-laws-code-9051.109","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 9051.109","heading":"BUDGET.","body":"(a) Before the adoption of the district's annual tax rate, the president of the board must prepare, or have prepared, and the board must approve a budget to cover all proposed expenditures of the district for the succeeding tax year.\n(b) The budget must:\n(1) be itemized to make as clear as practicable a comparison between the expenditures included in the proposed budget and the actual expenditures for the same or similar purposes for the preceding tax year;\n(2) show as definitely as possible each project for which appropriations are included in the budget and the estimated amount of money included in the budget for each project; and\n(3) contain a complete financial statement of the district showing:\n(A) all outstanding obligations;\n(B) the cash on hand to the credit of each fund;\n(C) the money received from all sources during the preceding year;\n(D) the money available from all sources during the succeeding year;\n(E) the estimated revenue available to cover the proposed budget; and\n(F) the estimated tax rate required for the succeeding tax year.\nAdded by Acts 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.06, eff. April 1, 2017.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 6. WATER AND WASTEWATER","SUBTITLE I. WATER CONTROL AND IMPROVEMENT DISTRICTS","CHAPTER 9051. JEFFERSON COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT NO. 10","SUBCHAPTER C. DISTRICT ADMINISTRATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.9051.htm#9051.109","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"93e547018166cd45ac8b230c63b574fcc41e531ebff96b9b8d15e3f0bea6a86f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-9051.108","next":"us-tx/tex.-special-district-local-laws-code-9051.151"},"notice":"GroundRules: Original legal text. Not legal advice."}