Sec. 2051.202.  FINANCIAL AND OPERATING INFORMATION OF SPECIAL PURPOSE DISTRICTS.  (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.
(b)  This section applies only to a special purpose district that:
(1)  is authorized by the state by a general or special law to impose an ad valorem tax;
(2)  during the most recent fiscal year imposed an ad valorem tax;
(3)  during the most recent fiscal year:
(A)  had bonds outstanding;
(B)  had gross receipts from operations, loans, taxes, or contributions in excess of $250,000; or
(C)  had cash and temporary investments in excess of $250,000; and
(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.
(c)  Notwithstanding Subsections (a) and (b), this section applies to a district created and operating under Chapter 387, Local Government Code.
(d)  A special purpose district shall post or cause to be posted on an Internet website the following information, if applicable:
(1)  the name of the special purpose district;
(2)  the name and term of office of each member of the governing body of the special purpose district;
(3)  the contact information for the main office of the special purpose district, including the physical address, the mailing address, and the telephone number;
(4)  the official contact information for each member of the governing body of the special purpose district;
(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;
(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;
(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;
(8)  if the special purpose district imposes an ad valorem tax, the rate of the ad valorem tax of the special purpose district;
(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;
(10)  any notice of tax hearing required to be given under Chapter 26, Tax Code, or Section 49.236, Water Code;
(11)  the location and schedule of meetings of the governing body of the special purpose district;
(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).";
(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;
(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
(15)  the most recent financial audit of the special purpose district.
Redesignated and amended by Acts 2021, 87th Leg., R.S., Ch. 647 (H.B. 1154), Sec. 3, eff. September 1, 2021.