The following are the minimum requirements for statutory compliance and documentary composition of transcripts prerequisite to approval of school district tax bond issues.
  (1) Order calling bond election.
    (A) Minutes excerpt relative to call of election.
    (B) Order.
      (i) Date of election and polling hours, including absentee voting provisions.
      (ii) Full text of propositions to be voted upon.
      (iii) Voting places.
      (iv) Election officers.
      (v) Form of ballot and how it is to be marked.
      (vi) Copy of election order to be published one time at least 10 days prior to election date.
      (vii) Holding of election to be in compliance with the Election Code (or general election laws) of Texas, except as modified by applicable school laws.
      (viii) Election officers to make returns of election to the board and ballot boxes delivered to custody of the board.
  (2) Notice of election.
    (A) Addressed to all qualified electors.
    (B) A verbatim copy of the order calling the election.
  (3) Affidavit of publication of notice of election.
    (A) Date of publication: at least 10 days prior to date set for election.
    (B) Must have attached a clipping of the notice as published.
    (C) Recite that newspaper is one of general circulation in the district.
    (D) Subscribed and sworn to by titled officer or employee of publishing newspaper before notary public no earlier than the date of the published notice.
  (4) Order canvassing returns and declaring results of the election, and minutes relating thereto, with minutes excerpt relative to canvass.
  (5) Bond order.
    (A) Minutes excerpt relative to bond order passage.
    (B) Recitations: facts regarding calling and holding of the election, including amount to be issued and recital of identification of all prior issues, including amount of each such issue, made under authority of the election ordered in paragraph (1) of this section.
    (C) Order proper.
      (i) Name of the bond issue and aggregate amount issued.
      (ii) Purpose for which the bonds are issued.
      (iii) Issued in conformity with Constitution and laws of the State of Texas.
      (iv) Bond numbers, keyed to years and maturities.
      (v) Denominations.
      (vi) Bond date.
      (vii) Interest rates.
      (viii) Date of interest payments.
      (ix) Method and places of payment.
      (x) Maturity schedule.
      (xi) Option for redemption, if any.
      (xii) Bond form.
      (xiii) Coupon form (must refer to option for redemption, if any).
      (xiv) Form for comptroller's registration, to appear on the reverse of each bond.
      (xv) Signature and seal (facsimile, manual, or combination described).
      (xvi) Levy of tax and creation of interest and sinking fund.
      (xvii) President of the board or appropriate presiding county officer to have charge of the bonds until approved by the attorney general and registered by the comptroller.
      (xviii) Name of purchaser, and declaration as to mode of sale.
      (xix) Purchase price.
      (xx) Recitation that bonds sold to the highest bidder.
      (xxi) President of the board or appropriate presiding county officer to deliver the bonds to the purchaser upon receipt of the agreed purchase price.
  (6) Statement of taxable values.
  (7) Copy of official notice of sale, if any.
  (8) Statement of indebtedness.
  (9) Incumbency certificate.
  (10) Boundary certificate.
    (A) No boundary change.
      (i) No change in district's boundaries since last bond issue.
      (ii) No litigation concerning the district's boundaries is pending at the time of the last validating act and none now pending.
      (iii) Certified by district's secretary (or part of general certificate), but may be prepared and signed by county superintendent of schools.
    (B) Boundary changes (must be set out in detail by metes and bounds or lot, block and survey reference, or combination).
      (i) Redefining order.
      (ii) Certified map of the district's boundaries as redefined unless a cited validating act has been passed since the change.
      (iii) Certified by county or district superintendent of schools.
  (11) Appropriation certificate when first coupon, first maturity, or both due before next tax levy date.
  (12) Certificate of board secretary attesting to date of establishment of district and mode by which established, to the giving of all notices as required by law for meetings (unless recited in attested minutes excerpt for each meeting separately), and to currency of accreditation by the Texas Education Agency.

Source Note: The provisions of this §53.61 adopted to be effective January 1, 1976.