If a municipality annexes all territory in the district, it generally does not have to take over the district’s flood-control duties, but it may choose to assume some or all of them.
Sec. 9050.106. EFFECT OF ANNEXATION BY MUNICIPALITY. (a) Notwithstanding Section 43.075(d)(3), Local Government Code, if a municipality annexes all of the territory in the district, the municipality is not required to assume the duties of the district to provide flood control services or to operate or maintain the levees, retainage ponds, pumps, mitigation channel, or other flood control facilities, improvements, or properties that the district operates and maintains or is required to operate and maintain. (b) The municipality may elect to assume none, part, or all of the duties described by Subsection (a). The municipality shall state in the ordinance annexing the territory which duties, if any, the municipality elects to assume. (c) If the municipality elects to assume none or part of the duties described by Subsection (a), the district is not abolished and continues to exist for the exclusive purpose of performing the duties the municipality does not assume. The district is not required to transfer to the municipality money received from maintenance taxes before the date of annexation and may continue to impose a maintenance tax as necessary to perform the duties the municipality does not assume. The district may retain other property and assets, including money from the district's operation and maintenance account, as the district considers necessary to perform those duties. (d) At any time after annexation the municipality by ordinance may assume the remaining duties and assets retained by the district and the district's debts, liabilities, and obligations. The municipality shall provide the board written notice of the assumption at least 120 days before the date the assumption takes effect. The district is abolished on the date the assumption takes effect. Added by Acts 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.06, eff. April 1, 2017. SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS