More Related Content Similar to SAFE-D 12th Annual conference, 2013 - ESD 101 (18) SAFE-D 12th Annual conference, 2013 - ESD 1011. ESD 101
SAFE-D
12th Annual Conference
March 6, 2013
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
2. What is an ESD?
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
3. What is an ESD?
• ESDs are local political subdivisions that may
provide fire, rescue, EMS and other
emergency services
– Governed by 5 commissioners appointed by
County Commissioners Court - except in Harris
County and multi-county ESDs, where they are
elected
– Primarily funded by property taxes not to exceed
$0.10
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
4. Why create an ESD?
• ESDs Ensure adequate funding of local
fire, EMS, rescue and other emergency
services
• ESDs spread funding for emergency
services among everyone that might
receive those services
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
5. ESD Statistics
•
•
•
•
•
Over 300 known ESDs in Texas
Nearly 50% are SAFE-D members
100 ESDs with Tax Rates >$0.09/$100
Approx. 50 ESDs collecting Sales Tax
Median Assessed Value Approx.
$700,000,000
(as of December 2010)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
6. Most Current Map of
ESDs in Texas
Texas Department of Rural
Affairs
Prepared February 2010
Website:
http://www.tdra.state.tx.us/TxDR
A/Libraries/sorhDocs/Emergency
_Service_Districts.sflb.ashx
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
7. History
• Rural Fire Prevention Districts
Amendment to Constitution Approved
November 1949
– Tax Cap of $0.03
– Enabling Statute Adopted in 1957
• According to the Interpretive Commentary, the Texas farm
bloc supported the creation of a special district to purchase
modern fire-fighting equipment and reduce insurance rates
by decreasing response times in rural areas – even
envisioning fire fighting via helicopter response to rural
2705 Bee Cave Road, Suite 200
areas
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
8. History
• Emergency Services Districts
Amendment to Constitution Approved
November 1987
– Tax Cap of $0.10
– Enabling Statutes Adopted same year
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
9. Oversight of ESDs
•
•
•
•
State Laws
State Agencies
County Commissioners/Voters
Residents
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
10. Constitution
• Article 3, Section 48-e
– Laws may be enacted to provide for the
establishment and creation of special districts
to provide emergency services and to
authorize the commissioners courts of
participating counties to levy a tax on the ad
valorem property situated in said districts not
to exceed Ten Cents (10¢) on the One
Hundred Dollars ($100.00) valuation for the
support thereof; provided that no tax shall be
levied in support of said districts until
approved by a vote of the qualified voters Cave Road, Suite 200
2705 Bee
Austin, Texas 78746
residing therein.
(512) 614-0901
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©2013
11. Constitution
• Article 3, Section 48-e (cont.)
– Such a district may provide emergency
medical services, emergency ambulance
services, rural fire prevention and control
services, or other emergency services
authorized by the Legislature.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
12. The Statutes
• Chapter 775 – ESDs
• Chapter 776 – ESDs in Counties with
less than 125,000 population –
repealed in 2011 (all ESDs operate
under 775)
• Chapter 794 – Rural Fire Prevention
Districts – repealed in 2003 (all
RFPDs converted to 775 ESDs)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
13. Creating an ESD
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
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©2013
14. Basic Creation Process
• Petition by Qualified Voters
– Consent of City Required if Area includes ETJ
or City Limits
• Acceptance by County Commissioners
Court
• Order for Election
• Conducting the Election
• Canvassing the Election
• Order Creating the District
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
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©2013
15. Canvassing Election
• District Created if Majority of Votes In
Favor
• Must be Majority of Voters within City
Limits or ETJ in favor of creation to
include those areas in District
• If election fails, must wait one year to try
again
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
16. You’re created…who runs
the show?
The Board of Commissioners
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
17. ESD Commissioners
• Board of five commissioners.
• Appointed by Commissioners Court for 2
years
– at least 18 years of age; and
– a resident citizen of the state that is:
• a qualified voter within district; or
• owner of land subject to taxation in the district.
• Commissioners of Multi-County and Harris
County ESDs are elected at-large for 4 years
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
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©2013
18. Commissioner Appointment
• The commissioners court shall consider
relevant factors in determining the
individuals to appoint as emergency
services commissioners, including
2705 Bee Cave
• Health & Safety Code §775.034(g) or 776.033(g)Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
19. Elected Commissioners
• In Harris County (31 ESDs), you are not
eligible to be an ESD commissioner if :
– you are related within the third degree to:
• someone providing professional services to the
district;
• a commissioner of the district; or
• someone who is an employee or volunteer of an
organization providing emergency services to the
district;
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
20. Elected Commissioners
• In Harris County (31 ESDs), you are not
eligible to be an ESD commissioner if :
– you are employed by a district commissioner, or
an attorney or other person providing
professional services to the district;
– your serve in a professional capacity for the
district or an organization providing emergency
services to the district; or
– you fail to maintain the qualifications required by
law to serve.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
21. You Are an ESD
Commissioner…
Now What?
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
22. Board of Commissioners
Requirements
• Oaths of office and statements for
Commissioners.
• Open Meetings and Open Records
Training to be completed by all
Commissioners.
– Must be completed within 90 days of taking
office.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
23. Sworn Statement
• Texas Constitution, Article XVI, Section 1. All elected or
appointed officers, before taking the Oath or Affirmation of office
prescribed by this section and entering upon the duties of office,
shall subscribe to the following statement:
"I, _______________________, do solemnly swear (or affirm)
that I have not directly or indirectly paid, offered, promised to
pay, contributed, or promised to contribute any money or thing of
value, or promised any public office or employment for the giving
or withholding of a vote at the election at which I was elected or
as a reward to secure my appointment or confirmation, whichever
the case may be, so help me God."
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
24. Official Oath
• Texas Constitution, Article XVI, Section 1. All
elected and appointed officers, before they enter
upon the duties of their offices, shall take the
following Oath or Affirmation:
"I, (State your Name), do solemnly swear (or affirm),
that I will faithfully execute the duties of the office of
______________________of the State of Texas, and
will to the best of my ability preserve, protect, and
defend the Constitution and laws of the United States
and of this State, so help me God."
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
25. Open Government Training
• Effective January 1, 2006, elected and appointed
public officials are required by a state law to receive
training in Texas open government laws.
• The law requires at least two hours of open
government training, consisting of:
– a one-hour educational course on the Open Meetings Act
and
– one-hour educational course on the Texas Public
Information Act.
• Officials who are elected or appointed have
within which to complete the required training.
• https://www.oag.state.tx.us/open/og_training.shtml#3
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
26. Open Meetings Act
• Chapter 551, Texas Government Code
• Attorney General Approved Training
Required
• Open Meetings Made Easy
• Open Meetings Handbook
• https://www.oag.state.tx.us/open/publications_og.shtml
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
27. Open Meetings
• 72 Hours Notice of meeting (unless
emergency)
• Notice must state time, date and place of
meeting
• Notice must describe matters to be
discussed sufficiently
• Public has right to attend
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
28. Open Meetings
Closed Sessions
•
•
•
•
•
Consult with District’s attorney
Real Property Acquisition
Personnel Matters
Gifts to District
Other Exceptions
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
29. Public Information Act
• Chapter 552, Texas Government Code
– formerly the Open Records Act
• Attorney General Training Required
• Public Information Act Made Easy
• Public Information Handbook
• https://www.oag.state.tx.us/open/publications_og.shtml
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
30. Public Information
• Districts and “the part, section, or portion of an
organization, corporation, commission,
committee, institution, or agency that spends or
that is supported in whole or in part by public
funds “ are subject to the Act.
• Unless excluded, all public information is subject
to disclosure under the act.
• VFD records that involve expenditures of public
funds are subject to the Act. However, the
portion of the entity that is not supported by
public funds is not necessarily subject to the Act.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
31. Public Information
• Making a Request
– A request for records or information triggers
the Act.
• Creating Records to Respond to Request
– The Act does not require a governmental
body to create new information, to do legal
research, or to answer questions.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
32. Public Information
• Charges to the Requestor
– Generally no charges allowed to view or
inspect records and information. Charges
may be allowed for copies and certain staff
time.
• Amount of Charges
– All charges must comply with the Texas
Building and Procurement Commission’s
rules.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
33. Public Information
• Exceptions to the Act
– the governmental body generally must, within ten business
days of receiving the open records request, refer the matter
to the Office of the Attorney General (the OAG) for a ruling.
• Questions or Complaints. (877) 673-6839
(877-OPEN TEX).
• Complaints Regarding Charges. Contact the Texas
Building and Procurement Commission (512) 4752497.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
34. More Training!
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
35. Training
• Effective June 17, 2011, ESD Commissioners
must obtain
and may carry forward not more
than three hours from one period to the next.
• For purposes of removal of a commissioner,
“incompetency” includes failure to comply with
training requirements.
• Training must be certified by an institution of
higher education
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
36. What Kind of Training?
• Training topics under HB 1619 as originally
filed:
–
–
–
–
–
district responsibilities;
board responsibilities;
government administration;
ethics laws relating to public officers; and
the governance and management of emergency
services.
• HB 1619 did not pass and these
requirements are not in current law, but serve
as guidance
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
37. Other Training
•
•
•
•
NIMS 100
NIMS 200
NIMS 700
NIMS 800
– All needed to comply with terms of federal
grants
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
39. Offices and Meetings
• Establish District Administrative Office
and publish notice of location in
newspapers within 60 days of
Commissioner qualification.
• Election of President, Vice President,
Treasurer, Secretary and Assistant
Treasurer.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
40. Miscellaneous Financial Issues
• Adopt Resolution Establishing District
Fiscal Year
• Establish District Depository
• Open District bank account(s), and
investment account(s)
• File Audit with County
• Adopt Investment Policy
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
41. Reporting and Registrations
• Register/File Report with Texas
Department of Rural Affairs (now TDA)
• Obtain a federal tax identification number
for the District
• Obtain a taxing unit identification number
from the Texas Comptroller
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
42. Records of District Actions
How can you prove what you
have done?
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
43. Recordkeeping
• Approve a Records Management
Program, including:
– Order Establishing Records Management
Program, Appointing Records Management
Office, and Appointing Public Information
Coordinator; and
– Declaration of Compliance with Records
Scheduling Requirement of the Local
Government Act.
– File with State Library and Archives
Commission.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
44. Records of District Actions
• Minutes
• Resolutions
• Orders
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
45. Meetings & Minutes
• The Board shall:
– hold regular monthly meetings and other
meetings as necessary.
– keep minutes and records of its acts and
proceedings.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
46. Record of Open Meeting
• Open Meetings Act Requirement:
– A governmental body shall prepare and keep
minutes or make a tape recording of each
open meeting of the body.
– The minutes must:
• state the subject of each deliberation; and
• indicate each vote, order, decision and
other action taken.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
47. Record of Open Meeting
• Public Record
– The minutes and tape recordings of an open
meeting are public records and shall be
available for public inspection and copying on
request to the governmental body’s chief
administrative officer or the officer’s designee.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
48. Record of Open Meeting
• Recording by Others
– A person in attendance may record all or any part of
an open meeting of a governmental body by means of
a tape recorder, video camera, or other means of aural
or visual reproduction.
– A governmental body may adopt reasonable rules to
maintain order at a meeting, including rules relating to:
• the location of recording equipment; and
• the manner in which the recording is conducted.
– The rules may not prevent or unreasonably impair a
person from exercising a right granted to record.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
49. Records of Governing Bodies
• Agendas
(a) Open meetings. RETENTION: 2 years.
(b) Closed sessions. RETENTION: 2 years.
• Minutes
(a) Written minutes. RETENTION: PERMANENT
(b) Notes taken during meetings from which written
minutes are prepared. RETENTION: 90 days
after approval of minutes by governing body.
(Except from destruction request requirement)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
50. Records of Governing Bodies
cont...
• Minutes
•
(c) Audio tapes of open meetings, except as described in (d), for which
written minutes are not prepared. RETENTION: PERMANENT
(d) Audio tapes of workshop sessions of governing bodies in which votes
are not made and written minutes are not required by law to be taken.
RETENTION: 2 years
(e) Audio tapes of open meetings for which written minutes are prepared.
RETENTION: 90 days after approval of minutes by the governing
body (Exempt from destruction request requirement)
(f) Audio tapes of closed meetings. RETENTION: 2 years [by law –
Government Code, Section 551.104(a)]
(g) Supporting documentation – One copy of each document of any type
submitted to a meeting of a governing body for consideration,
approval, or other action; if such action is reflected in the minutes of
the meeting. RETENTION: 2 years.
Open Meetings Notices. RETENTION: 2 years
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
51. Resolutions & Orders
• Resolutions
– Used to more formally record actions of the
Board beyond just a recitation in the minutes
(eg. adoption of budget, policy statement,
etc.)
• Orders
– Used to adopt rules, regulations and other
formal actions that may require enforcement
in court or other proceedings (eg. levying
taxes, issuing debt, etc.)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
52. Laws Governing ESDs
“The rules for how you can
operate.”
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
53. Financial Basics
“Taking Care of Public Money”
•
•
•
•
•
•
Audits
Payment of District Funds
Annual Reports
Depositories
Public Funds Investment Act
Public Funds Collateral Act
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
54. Audit
• A district located wholly in one county shall
prepare and file with the commissioners court of
the county on or before June 1 of each year an
audit report of the district's fiscal accounts and
records. *
• The person who performs the audit and issues
the report must be an independent certified
public accountant or firm of certified public
accountants licensed in this state.
*except Harris County - 30 days after receipt.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
55. Audits
• If a district fails to complete and file the required
audit report by September 1 and a county
auditor is not ordered to prepare the report, the
board president and treasurer are automatically
removed and the commissioners’ court is
required to fill the vacancies.
• Only applies to district in a single county, and
not in Harris County.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
56. Payment of District Funds
• District funds may be disbursed only by check
signed by the treasurer and countersigned by
the president.
• If the treasurer is absent or unavailable, the
assistant treasurer may sign for the treasurer. If
the president is absent or unavailable, the vice
president may sign for the president.
• An expenditure of more than $2,000 may not be
paid from tax money unless a sworn itemized
account covering the expenditure is presented
to the board and the board approves the
expenditure.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
57. Annual Report
• Uncertainty surrounding transfer of TDRA to
Department of Agriculture
• On or before January 1 of each year, a
district shall file with the Texas Department of
Rural Affairs an annual report that includes
the following:
– the district's name
– the name of each county in which the district is
located
– the district's business address
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
58. Annual Report (cont.)
– the name, mailing address, and term of
office of each commissioner
– the name, mailing address, and term of
office of the district's general manager,
executive director, and fire chief
– the name of each legal counsel or other
consultant for the district; and
– the district's annual budget and tax rate for
the preceding fiscal year.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
59. Depositories
• The board shall designate one or more banks
to serve as depositories for district funds.
• The board shall deposit all district funds in a
depository bank, except that the board: (1)
may deposit funds pledged to pay bonds or
notes with banks named in the trust indenture
or in the bond or note resolution; and (2) shall
remit funds for the payment of the principal of
and interest on bonds and notes to the bank
of payment.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
60. Depositories
• The district may not deposit funds in a
depository or trustee bank in an amount that
exceeds the maximum amount secured by the
Federal Deposit Insurance Corporation unless
the excess funds are secured in the manner
provided by law for the security of county
funds. (Currently $250,000)
• The resolution or trust indenture securing the
bonds or notes may require that any or all of
the funds must be secured by obligations of or
unconditionally guaranteed by the federal
government.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
61. Public Funds Investment Act
• Government Code, Chapter 2256
• A district may invest funds only in:
– obligations of, or guaranteed by,
governmental entities,
– certificates of deposit and share certificates
– or investment pools
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
62. Public Funds Investment Act
• unless the treasurer, chief financial
officer (if not the treasurer), and the
investment officer of the district attend
and successfully complete the training
requirements under the Act.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
63. Public Funds Investment Act
• A district must adopt by rule, order,
ordinance, or resolution, as appropriate, a
written investment policy regarding the
investment of its funds and funds under
its control.
• A district must review its investment
policy and investment strategies not less
than annually.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
64. Public Funds Investment Act
• A district must designate, by rule,
order, ordinance, or resolution, as
appropriate, one or more officers or
employees of the district as
investment officer to be responsible
for the investment of its funds
consistent with the investment policy
adopted by the entity.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
65. Public Funds Investment Act
• Not less than quarterly, the investment
officer shall prepare and submit to the
district a written report of investment
transactions for all funds covered by this
chapter for the preceding reporting
period.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
66. Public Funds Collateral Act
• Government Code, Chapter 2257
• A deposit of public funds shall be secured
by eligible security to the extent and in
the manner required by Chapter 2257.
• A public entity may contract with a bank
that has its main office or a branch office
in Texas to secure a deposit of public
funds.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
67. Revenues & Expenditures
• Ad Valorem Taxes
• Sales Tax
• Fees
•
•
•
•
Purchases/Leases/Sale
Bonds
Loans
Bidding
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
68. Ad Valorem Taxes
• Schedule meetings and public hearings
on Budget and Tax Rate to comply with
Truth-in-Taxation requirements.
• Adopt Budget by September 30th and
before adopting a Tax Rate.
• Adopt Tax Rate by September 30th or
within 60 days after tax roll certification.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
69. Ad Valorem Taxes
• Constitutional Cap of 10 Cents for each
ESD
– Harris County/Former RFPD/Former 776
ESD Specific Issues
• Truth-in-Taxation Process
– Notice and Hearings if exceed Effective Rate
• Rollback Elections
– 108% of Previous Effective O&M Rate
• http://www.window.state.tx.us/taxinfo/proptax/tnt1
1/
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
70. Ad Valorem Taxes
• Small Taxing Unit Exception
– <$0.50 per $100 tax rate
– <$500,000 annual ad valorem tax revenue
– Simplified Notice Requirement
– No Hearings
– No Effective Tax Rate or Rollback Rate
Issues
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
71. Sales Tax
•
•
•
•
Maximum 2% Local Sales Tax
Increments of 1/8%
Sales Tax Election
Exclusion of area at 2% cap –
the “Carve Out”
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
72. Fees
• A district, or a person authorized by
contract on the district's behalf, may
charge a reasonable fee for emergency
services performed for or on behalf of a
person or entity, including a fee for
responding to a false alarm or for a fire
code inspection.
• Provide notice and conduct public
hearing to adopt false alarm fees (penal
in nature).
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
73. Revenues & Expenditures
• Ad Valorem Taxes
• Sales Tax
• Fees
•
•
•
•
Purchases/Leases/Sale
Bonds
Loans
Bidding
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
74. Acquiring Property
• A district may acquire, purchase, hold,
lease, manage, occupy, and sell real and
personal property or an interest in
property.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
75. Acquiring Equipment
• A district may lease, own, maintain,
operate, and provide emergency services
vehicles and other necessary or proper
apparatus, instrumentalities, equipment,
and machinery to provide emergency
services
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
76. Sale of Real Property
• Must seeks bids to sell real property with
certain exceptions
– Before land may be sold or exchanged for
other land, notice of the offer must be
published in either the county in which the
land is located or, if there is no such
newspaper, in an adjoining county
– Statute prescribes conditions for sale below
fair market value too
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
77. Sale of Real Property
Exceptions
• Narrow strips of land, or land that
because of its shape, lack of access to
public roads, or small area cannot be
used independently under its current
zoning or under applicable subdivision or
other development control ordinances
• Streets or alleys, owned in fee or used by
easement
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
78. Sale of Real Property
Exceptions
• Land or a real property interest originally
acquired for … easements that the political
subdivision chooses to exchange for other land
to be used for … easements, or other public
purposes, including transactions partly for cash
• Land that the political subdivision wants to have
developed by contract with an independent
foundation
• A real property interest conveyed to a
governmental entity that has the power of
eminent domain
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
79. Real Property Option
• A political subdivision may donate or sell for less
than fair market value land or an interest in real
property to another political subdivision if:
– the land will be used for a purpose that benefits the
public interest of the donating or selling political
subdivision;
– the donation or sale of the land is made under terms
that maintain the public purpose for which the donation
or sale is made; and
– the title and right to possession of the land revert to
the donating or selling political subdivision if the
acquiring political subdivision ceases to use the land
for the public purpose.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
80. Sale of Personal Property
• Recommend sale by public auction or
bidding unless specific statutory authority
for alternative method
– County process provides good guidance
• Cannot give away property acquired with
public funds
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
81. Personal Property Option
• "Salvage property" is personal property …
that because of use, time, or accident is so
damaged, used, or consumed that it has no
value for the purpose for which it was
originally intended.
• "Surplus property" is personal property that is
in excess of the needs of its owner, that is not
required for the owner's foreseeable needs,
and that possesses some usefulness for the
purpose for which it was intended or for some
other purpose.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
82. Personal Property Option
• May sell surplus firefighting equipment to
any VFD or district in this state for fair
market value if the equipment:
– met the National Fire Protection Association
Standards at the original time of purchase;
and
– at the time of the sale meets NFPA Standards
in effect at the original time of purchase;
or meets the NFPA Standards in effect.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
83. Personal Property Option
• May contract to supply surplus property
to any VFD or district in this state at fair
market value
• May sell salvage property to any person
in this state for fair market value. If
unable to sell the property… , the district
may destroy or otherwise dispose of the
property as worthless
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
84. Leasing to Political Subdivisions
• To promote a public purpose of the
political subdivision, a political subdivision
may
– lease property owned by the political
subdivision to another political subdivision or
an agency of the state or federal government;
or
– make an agreement to provide office space in
property owned by the political subdivision to
the other political subdivision or agency.
• Can be for less than Fair Market Value
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
85. Stations and Buildings
• A district may construct, lease, own, and
maintain real property, improvements,
and fixtures necessary to house, repair,
and maintain emergency services
vehicles and equipment .
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
86. Contracting for Stations
• A district may contract with other entities,
including other districts or municipalities,
to make emergency services facilities and
emergency services available to the
district
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
88. Limitation on Indebtedness
• A district may not contract for an amount
of indebtedness in any one year that is in
excess of the funds then on hand and
anticipated revenues for the year except
through bonds or authorized loan.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
89. Bonds
• A district may issues bonds or notes
secured by a pledge of ad valorem taxes,
other revenues or both for up to 40 years.
– The “Pledge” allows a bond holder to force
District to levy tax to make debt payments
• A district must hold an election to
authorize the issuance of bonds or notes.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
90. Loans
• The district may borrow money and make
other financial arrangements to purchase
real property or emergency services
equipment or construct emergency
services facilities in the amount and
subject to a rate of interest or other
conditions the board considers advisable.
• Loans are different from bonds.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
91. Loans
• A loan may be secured by
that are not otherwise
pledged to pay a debt of the district or the
real property acquired or improved or
equipment acquired with the borrowed
money.
• Recent changes to the law clarify that
loans do not require voter approval
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
92. Loans
• Limits
– 20 years for real estate
– 10 years for personal property
• Subject to Appropriations Issues
– Any “pledge” of future ad valorem tax revenues
must be subject to appropriations
– Loan section allows pledge of “tax revenues or
funds on hand”
– No Attorney General or Court Decision on this
Issue Yet
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
93. Bidding
“How do we buy stuff?
Lots and lots of stuff…”
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
94. Bidding
• A district must submit to competitive bids
an expenditure of more than $50,000 for
one item or service or more than one of
the same or a similar type of item or
service in a fiscal year.
– A district may solicit bids for lesser amounts
as well.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
95. Bidding - Exceptions
• the purchase or lease of real property
• an item or service that the board
determines can be obtained from only one
source
• a contract for fire extinguishment and
suppression services, emergency rescue
services, or ambulance services
• purchase of vehicle fuel
• the purchase of insurance
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
96. Bidding - Exceptions
• purchase of bunker gear
• an emergency expenditure
• contract with state to participate in general
services commission state purchasing program
• purchases made pursuant to local government
co-op purchasing program
• purchases made under federal supply
schedules of the United States General
Services Administration
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
97. Bidding - Options
• Solicit at least three bids
• Advertise for Bids – Local Government
Code Chapter 262 or Government Code,
Chapter 2267
• Public Works (ie Buildings) – Must Use
Government Code, Chapter 2267,
Contracting and Delivery Procedures for
Construction Projects
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
98. Bidding – Chapter 2267
• Competitive Bidding
• Competitive Sealed Proposals
• Construction Manager-Agent Method
(“CMA”)
• Construction Manager-At-Risk Method
(“CMAR”)
• Design-Build Contracts
• Job Order Method
Government Code Chapter 2267
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
99. Bidding - Prohibitions
• Professional Services Procurement Act
prohibits bidding the following professional
services:
–
–
–
–
Accounting
Architecture
Landscape architecture
Land surveying
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
100. Bidding - Prohibitions
• Additional Prohibitions
–
–
–
–
–
Medicine
Optometry
Professional engineering
Real estate appraising
Professional nursing
• Government Code Chapter 2254
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
101. Bidding – Professional Services
How to secure contracts for architectural,
engineering, and surveying services:
• Select most qualified provider on basis of
demonstrated competence and
qualifications
• Attempt to negotiate contract at fair and
reasonable price
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
102. Bidding – Professional Services
How to secure contracts for architectural,
engineering, and surveying services:
• If negotiations fail:
1) formally end negotiations
2) select next most highly qualified
provider
3) attempt to negotiate contract at fair
and reasonable price
4) continue process until contract is
entered
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
103. Construction Projects
• Payment and Performance Bonds
– A governmental entity making a public work
contract must require the contractor, before
beginning the work, to execute to the
governmental entity:
– a payment bond, if the contract is in excess
of $25,000
– a performance bond where contract is in
excess of $100,000
Government Code Chapter 2253
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
104. Construction Projects
• Prevailing Wage Rates
– District must pay prevailing wage rates for
public work construction contract (not
maintenance)
– Must either:
• Survey wage rates prevailing in the area; or
• Use wage rates determined by US Department of
Labor under Davis-Bacon Act
– Must specify wage rates in bid solicitation and
contract documents
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
106. Ethical Issues
• Conflict of Interest
• Nepotism
• Dual Office Holding/Incompatibility
AG Handbook: Public Officers: Traps for the Unwary
https://www.oag.state.tx.us/open/publications_og.shtml
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
107. Conflict of Interest
• Common Law
If a public official directly or indirectly has a pecuniary
interest in a contract, no matter how honest he may be,
and although he may not be influenced by the interest,
such a contract so made is violative of the spirit and
letter of our law, and is against public policy. Meyers v.
Walker
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
108. Conflict of Interest
• A local public official commits an offense if the official
knowingly:
– violates Local Government Code Section 171.004 (Next
Slide)
– acts as surety for a business entity that has work,
business, or a contract with the governmental entity; or
– acts as surety on any official bond required of an officer of
the governmental entity.
• An offense under this section is a Class A
misdemeanor – punishable by up to 1 year in jail
and/or up to $4000 penalty.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
109. Conflict of Interest
• If a local public official has a substantial interest
in a business entity or in real property, the
official must:
– file an affidavit stating the nature and extent of the
interest before a vote or decision on any matter
involving the business entity or the real property, and
– abstain from further participation in the matter if:
• the action on the matter will have a special economic
effect on that business entity that is distinguishable from
the effect on the public; or
• it is reasonably foreseeable that an action on the matter
will have a special economic effect on the value of the
property that is distinguishable from its effect on the Road, Suite 200
2705 Bee Cave
Austin, Texas 78746
public.
(512) 614-0901
www.carltonlawaustin.com
©2013
110. Conflict of Interest
• A person has a substantial interest in a business
entity if:
– the person owns 10 percent or more of the voting stock or
shares of the business entity or owns either 10 percent or
more or $15,000 or more of the fair market value of the
business entity; or
– funds received by the person from the business entity
exceed 10 percent of the person's gross income for the
previous year.
• A person has a substantial interest in real property if
the interest is an equitable or legal ownership with a
fair market value of $2,500 or more.
• Applies to Spouse, Child and Parent Interests Too.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
111. Conflict of Interest
• In Harris County, person is ineligible for
ESD board if person or spouse, child,
parent, etc. is member of service provider
(could have state-wide implications)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
112. Nepotism
• A public official may not appoint, confirm the
appointment of, or vote for the appointment or
confirmation of the appointment of an individual
to a position that is to be directly or indirectly
compensated from public funds or fees of office
if:
– the individual is related to the public official within a
degree described by Texas Government Code,
Section 573.002; or
– the public official holds the appointment or
confirmation authority as a member of a state or local
board, the legislature, or a court and the individual is
related to another member of that board, legislature, or
court within a degree described by Section 573.002. Suite 200
2705 Bee Cave Road,
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
113. Nepotism
• Except as provided by Texas Government
Code, Section 573.043, this chapter
applies to relationships within the third
degree by consanguinity or within the
second degree by affinity.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
115. Nepotism
Consanguinity
Civil Law Degrees Of Relationship
1st
Officer
2nd
3rd
4th
Child
Grandchild
Great
Grandchild
Great Great
Grandchild
Parent
Sibling
Niece/Nephe
w
Grand
Niece/Nephe
w
Grandparent
Great
Grandparent
Great Great
Grandparent
Aunt/Uncle
Great
Aunt/Uncle
1st Cousin
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
116. Nepotism
Affinity
Civil Law Degrees Of Relationship
1st
Officer
2nd
3rd
Spouse
Spouse’s Sibling
Child of Spouse’s
Sibling
Spouse’s Parent
Spouse’s
Grandparent
Spouse’s Great
Grandparent
Child’s Spouse
Parent of Child’s
Spouse
Grandparent of Child’s
Spouse
Sibling’s Spouse
Parent of Sibling’s
Spouse
Spouse’s Aunt/Uncle
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
117. Dual Office Holding
• Article XVI, Section 40, of the Texas
Constitution prohibits a person from
holding or exercising more than one civil
office of emolument at a time.
• SB 917 specifically prohibits fees of office
for office held on second ESD board,
making emolument prohibition not
applicable
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
119. Incompatibility
• Self Appointment
– “It is because of the obvious incompatibility of
being both a member of a body making the
appointment and an appointee of that body
that the courts have with great unanimity
throughout the country declared that all
officers who have the appointing power are
disqualified for appointment to the offices to
which they may appoint.”
• Ehlinger v Clark, 8 S.W.2d 666 (Tex. 1928).
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
120. Incompatibility
• Self Employment
– Ordinarily, self-employment incompatibility will
arise only where one position is an office and
the other an employment.
– But, can arise when position is subordinate to
the governing body in some of its principal
duties.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
121. Incompatibility
• Conflicting Loyalties
– both positions must be “offices”
– the relationship between the positions creates
conflict
• if authorized to contract with each other
• if both have the power of taxation
– even if one district imposes an ad valorem property tax and the
other imposes a sales tax that must be approved by the voters.
• if boundaries overlap
• whenever one governmental body has authority to
impose its will on the other in any matter whatsoever.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
122. Incompatibility
• Conflicting Loyalties
– SB 917, adopted in 2011, specifically states
that holding positions on two ESD boards is
not incompatible, whether they overlap or not.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
123. Removal
“What can happen when you
mess up… BAD?”
2705 Bee Cave Road, Suite 200
110
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
124. Removal
Appointed Commissioners
• Section does not apply unless adopted by the county
commissioners court by resolution.
• Adds as grounds for removal of an appointed board
member:
– incompetency
– official misconduct
– misconduct
• Removal deliberation subject to 551.0745, Government
Code (providing for closed meeting to discuss certain
personnel matters).
• Opportunity is provided for the board member to show
cause why the board member should not be removed.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
125. Grounds for Removal
• Incompetency
– No training as required
– Definition in Chapter 87 of Local Gov’t Code:
• gross ignorance of official duties;
• gross carelessness in the discharge of those
duties; or
• unfitness or inability to promptly and properly
discharge official duties because of a serious
physical or mental defect that did not exist at the
time of the officer's election.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
126. Grounds for Removal
• Official misconduct
– “intentional, unlawful behavior relating to
official duties by an officer entrusted with the
administration of justice or the execution of
the law”, including “an intentional or corrupt
failure, refusal, or neglect of an officer to
perform a duty imposed on the officer by law.”
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
127. Grounds for Removal
• Misconduct
– violating a law relating to the office of director;
or
– misapplying any thing of value belonging to a
special district that has come into the custody
or possession of a director by virtue of the
director's office.
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
128. Removal
Elected Commissioners
• Section requires use of the procedures set forth in
the Local Government Code for removing county
officers (Chapter 87 of Local Government Code).
• Provides the grounds for removal:
–
–
–
–
incompetency
official misconduct
intoxication
misconduct
• Removal process initiated by filing of petition in court
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
130. State Agencies with Oversight
• Texas Commission on Fire Protection
– for entities with paid fire fighting staff
• Texas Department of State Health
Services
– for entities providing EMS services
• Texas Attorney General
– for Open Government and Records Issues
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
131. Organizations/Agencies for
Assistance
• SFFMA (Volunteer Departments)
• Texas Forest Service
• Texas Department of Rural Affairs (Now a
Division of the Texas Department of
Agriculture)
• State Library and Archives Commission
(Records)
• Texas Comptroller (Sales Tax)
• Texas Secretary of State (Elections)
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
132. Helpful Websites
• TX State Assoc. of Fire & Emergency
Districts
– www.safe-d.org
• Texas Attorney General
– www.oag.state.tx.us
• Texas Comptroller of Public Accounts
– www.window.state.tx.us
• Texas Secretary of State
– www.sos.state.tx.us
• Texas Department Agriculture
– www.texasagriculture.gov
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013
133. Laws that Apply to ESDs
•
The Texas Constitution, Art. 3, Section 48-e
– http://www.statutes.legis.state.tx.us/Docs/CN/htm/CN.3.htm#3.48-e
•
Health and Safety Code, Title 9, Subtitle B, Chapter 775
– http://www.statutes.legis.state.tx.us/Docs/HS/htm/HS.775.htm
•
Local Government Code, Title 5, Subtitle C, Chapter 171
– http://www.statutes.legis.state.tx.us/Docs/LG/htm/LG.171.htm
•
Local Government Code, Title 8, Subtitle B, Chapter 262
– http://www.statutes.legis.state.tx.us/Docs/LG/htm/LG.262.htm
•
Local Government Code, Title 8, Subtitle C, Chapter 271
– http://www.statutes.legis.state.tx.us/Docs/LG/htm/LG.271.htm
•
Government Code, Title 5, Subtitle A, Chapter 551
– http://www.statutes.legis.state.tx.us/Docs/GV/htm/GV.551.htm
•
Government Code, Title 5, Subtitle A, Chapter 552
– http://www.statutes.legis.state.tx.us/Docs/GV/htm/GV.552.htm
•
Government Code, Title 10, Subtitle F, Chapter 2256
– http://www.statutes.legis.state.tx.us/Docs/GV/htm/GV.2256.htm
2705 Bee Cave Road, Suite 200
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©2013
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John J. Carlton
The Carlton Law Firm, PLLC
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
john@carltonlawaustin.com
2705 Bee Cave Road, Suite 200
Austin, Texas 78746
(512) 614-0901
www.carltonlawaustin.com
©2013