Texas Special District Local Laws Code - SDLL § 1102.306. Imposition of Tax and Return of Surplus Taxes

(a) After the board finds that the district is dissolved, the board shall:

(b) On the payment of all outstanding debts and obligations of the district, the board shall order the board secretary to return to each district taxpayer the taxpayer's pro rata share of all unused tax money.

(c) A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the board secretary to transmit the money to the Brazoria County tax assessor-collector. (Acts 58th Leg., R.S., Ch. 135, Secs. 9A(k), (l), (m).)