2013-03-20
Special March 2013 Term
Held March 20, 2013
THE STATE OF TEXAS
COUNTY OF CALHOUN
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BE IT REMEMBERED, that on this 20'h day of March, A.D., 2013 there was begun and holden in the
Commissioners' Courtroom in the County Courthouse in the City of Port Lavaca, said County and State, at 10:00
A.M., a Regular Term of the Commissioners' Court within said County and State, and there were present on this
date the following members of the Court, to-wit:
Michael J. Pfeifer
Roger C. Galvan
Vern Lyssy
Neil Fritsch
Kenneth W. Finster
Suzana Eckermann
County Judge
Commissioner, Precinct #1
Commissioner, Precinct #2
Commissioner, Precinct #3
Commissioner, Precinct #4
Deputy County Clerk
ALLEN BOONE HUMPHRIES ROBINSON LLP
ATTORNEYS AT LAW
PHOENIX TOWER
3200 SOUTHWEST FREEWAY
SUITE 2600
HOUSTON, TEXAS 77027
TEL (713) 860.6400
FAX (713) 860-6401
abhr,com
Direct Line: (713) 860-6466
Direct Fax: (713) 860-6666
ncarter@abhr.com
Nancy Kwon Carter
Senior Attorney
February 1, 2013
Certified Mail 7012 0470 0001 0507 5636
Return Receipt Requested
RECEiVED
Calhoun County Commissioners Court
cj 0 Ms. Anita Fricke, County Clerk
211 S. Ann St.
Port Lavaca, Texas 77979
FEB 04 2DiJ
Mike Pfeifer
Calhoun County JUdge
Re: Proposed Legislation Affecting Port O'Connor Municipal Utility District
Dear Commissioners:
Enclosed is a copy of a proposed bill affecting Port O'Connor Municipal Utility
District. Also enclosed is a Notice of Intent to Introduce this bill in the 83rd Legislature
of Texas, 2013. This bill and notice are being sent to you for informational purposes
only. No specific action is being requested at this time.
Nancy Kwon Carter
Enclosures
421442
NOTICE OF INTENTION TO INTRODUCE A BILL
IN THE LEGISLATURE OF TEXAS
Notice is hereby given of the intention to introduce in the Regular Session of the
83rd Legislature of Texas a bill relating to supplemental powers and authority of Port
O'Connor Municipal Utility District.
.B. No.
AN ACT
relating to the powers and duties of Port 0 I Connor Municipal Utility
District;
changing the name of the district,
authorizing the
imposition of a sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1, Chapter 693, Acts of the 65th Legislature,
Regular Session, 1977, is amended to read as follows:
Section 1.
Pursuant to the provisions of Article XVI,
Section 59, of the Texas Constitution, a conservation and reclamation
district is created and established in Calhoun County, Texas, to be
known as the Port O'Connor Improvement (t1l::l.Rieipal 8tilit)] District,
which shall be a governmental agency and body politic and corporate
subject to the confirmation election provided for in Section 6 of this
Act. The creation and establishment of the district is declared to be
essential to the accomplishment of the purposes of Article XVI,
Section 59, of the Texas Constitution.
SECTION 1. Chapter 693, Acts of the 65th Legislature, Regular
Session, 1977, is amended by adding Chapters II, 12, 13, 14, and 15 to
read as follows:
Section 11.
APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.
(a) Chapter
administration,
321, Tax Code, qoverns the imposition, computation,
enforcement, and collection of the sales and use tax
authorized by this subchapter except to the extent Chapter 321, Tax
Code, is inconsistent with this chapter.
(b) A reference in Chapter 321, Tax Code, to a municipality or
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the qoverninq body of a municipality is a reference to the district
or the board of directors of the district, respectively.
Section 12.
ELECTION; ADOPTION OF TAX.
(a)
The district
may adopt a sales and use tax if authorized by a maiority of the
voters of the district votinq at an election called for that purpose.
(b) The board bv order may call an election to authorize the
adoption of the sales and use tax. The election may be held on any
uniform election date and in conjunction with any other district
election.
(el The district shall provide notice of the election and shall
hold the election in the manner prescribed by Subchapter 0, Chapter
49, Water Code.
(d) The ballots shall be printed to provide for votinq for or
aqainst the proposition: "Authorization of a sales and use tax in the
Port 0' Connor Improvement District at a rate not to exceed
percent" (insert rate of one or more increments of one-eiqhth of one
percent) .
Section 13. SALES AND USE TAX RATE. (a) Subiect to
subsections (b) and (c) below, the board shall determine the initial
rate of the tax authorized under this subchapter and may subsequently,
after such tax is authorized at an election held pursuant to Section
38 .302, increase or decrease such tax rate without a subsequent
election.
(b) The rate of the tax authorized under this subchapter and
any increases or decreases to the tax rate shall be in increments of
one-eiqhth of one percent and shall never exceed the maximum rate
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authorized by the district voters at the election or the limit
prescribed by Section 321.101(f), Tax Code. For purposes of complyinq
with the limit prescribed by Section 321.101 (f) I in calculatinq the
combined sales and use tax rate, the board shall consider and include:
(i) any sales and use tax imposed by a political
subdivision whose iurisdiction overlaps all or part of the district;
(i1) a new sales and use tax to be imposed by Calhoun
County as a result of an election held on the same date as an election
authorizinq the district to impose a sales and use tax under this
subchapter; and
(iii) an increase to an existinq sales and use tax imposed
by Calhoun County as a result of an election held on the same date as
an election authorizinq the district to impose a sales and use tax
under this subchapter.
(c) The board may not decrease the rate of the tax authorized
under this subchapter if such a decrease would impair any outstandinq
debt or obliqations payable from the tax.
(d) The board shall notify the comptroller of chanqes in the
rate of the tax in the same manner the municipal secretary provides
notice to the comptroller under Section 32l.405(b), Tax Code.
Section 14. USE OF REVENUE. The money received by the
district under this subchapter is for the use and benefit of the
district and may be used for any district purpose. The district may
pledqe all or part of the revenue received under this subchapter to
the payment of bonds, notes, or other obliqations and such pledqe may
be in combination with other taxes or revenue available to the
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district.
Section 15. ABOLITION OF TAX. (a) Except as provided in
Subsection (b) , the board may abolish the tax imposed under this
subchapter without an election.
(b) The board may not abolish the tax imposed under this
subchapter if the district has outstandinq debt secured by the tax and
the debt would be impaired by abolition of the tax.
(c) If the board abolishes the tax, the board shall notify the
comptroller of that action in the same manner the municipal secretary
provides notices to the comptroller under Section 321.405(b), Tax
Code.
(d) If the board abolishes the tax or decreases the rate of the
tax to zero, then a new election to authorize a tax is required before
the board may subsequently impose a tax.
SECTION 3. Port 0' Connor Improvement District retains all the
rights, powers, privileges, authority, duties, and functions that it
had before the effective date of this Act.
SECTION 4. (al The legislature validates and confirms all
governmental acts and proceedings of Port O'Connor Improvement
District that were taken before the effective date of this Act.
(b) This section does not apply to any matter that on the
effective date of this Act:
(1) is involved in litigation if the litigation ultimately
results in the matter being held invalid by a final court judgment; or
(2) has been held invalid by a final court judgment.
SECTION 5. (al The legal notice of the intention to introduce
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this Act, setting forth the general substance of this Act, has been
published as provided by law, and the notice and a copy of this Act
have been furnished to all persons, agencies, officials, or entities
to which they are required to be furnished under Section 59, Article
XVI, Texas Constitution, and Chapter 313, Government Code.
(b) The governor, one of the required recipients, has submitted
the notice and Act to the Texas Commission on Environmental Quality.
(cl The Texas Commission on Environmental Quality has filed its
recommendations relating to this Act with the governor, the lieutenant
governor, and the speaker of the house of representatives within the
required time.
(d) All requirements of the constitution and laws of this state
and the rules and procedures of the legislature with respect to the
notice, introduction, and passage of this Act are fulfilled and
accomplished.
SECTION 6. This Act takes effect immediately if it receives a
vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.
If this Act
does not receive the vote necessary for immediate effect, this Act
takes effect September 1, 2013.
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HEAR FROM BOARD MEMBERS OF PORT O'CONNOR MUNICIPAL UTILITY DISTRICT REGARDING LOCAL
LEGISLATION TO AMEND THE STATUTORY AUTHORITY AND CHANGING THE NAME OF PORT O'CONNOR
MUNICIPAL UTILITY DISTRICT AND TAKE ANY ACTION DEEMED NECESSARY WITH REGARD TO LETTERS OF
SUPPORT AND/OR RESOLUTION OF SUPPORT:
Teddy Hawes:
Trying to get legislation to approve a bill in order to collect a sales tax and this can be done by changing the name.
MUD districts are normally formed by developers and the the people in Austin says that it would be best to change
the name as MUD'S have a bad "name" with the legislature. The Port O'Connor MUD district wasn't formed by
developers. If we change the name to Port O'Connor "Improvement" District it will give us a better image with the
legislators. We need to be able to collect the sales tax so that we don't have to raise the revenues from water rates
or property tax. This will not effect anyone but Port O'Connor. The revenue from it will be put into the General
Fund for all the water line extensions and everything else that we have to do. We're asking for support from the
Commissioners Court.
Commissioner Galvan:
I think it's a good idea regarding sales tax. I don't have any problems with that. The community will have to vote
on it anyway. You currently collect about twenty (20) to twenty-five (25) in sales tax which brings in $700,000 to
$750,000 per year on your tax base. Will you be servicing the water, the trash pick up and everything else?
Teddy Hawes: We're doing that right now.
Commissioner Galvan:
For the past several years, Commissioner Finster has been having to pay approximately $800,000 to $900,000 a
year to upkeep the roads. We ready to cut it off. The big trucks going by there are going to damage some more
roads. I would like to see an Interlocal Agreement where some of that tax, about $4000,000 a year, be applied
toward road repair.
Teddy Hawes:
We don't have an Interlocal Agreement but right now the MUD district gives the County water and service rights
(about $600 to $700 a month).
Commissioner Galvan: I know that in the future the County is going to need some help to repair the roads.
Teddy Hawes: I don't think that MUD has the authority to do that right now.
Commissioner Galvan:
I know that the MUD district can also take care of the Fire Department and of the other little things that are legal.
Donna Grafe-Tucker:
You can do roads if you do some special things, you can have some road authority, but I don't know about the Fire
Department.
Commissioner Galvan: There are quite a few MUD districts that take care of Fire in their communities.
Teddy Hawes:
We'd really have to raise the taxes a lot in order to do that. We have half the town that does not have water
service available. It is going to take about $11,000,000 to put the system in on what we've got. We haven't even
got the money to get that done at a our current tax rate.
Commissioner Galvan: Most of our monies from all the other precincts are going to Precinct 4.
Teddy Hawes: How much tax dollars are you getting from Precinct 5?
Commissioner Galvan: We get less than the City of Port Lavaca.
Judge Pfiefer:
We have a 49 cent (0.49~)tax rate and Port O'Connor has a 25 cent (0.25~) tax rate, so we would get a little less
than twice as much as what Port O'Connor gets.
Teddy Hawes:
The plants pay most of the taxes as it is right now and it is a burden the people who live out here. By having a y,
cent sales tax, then everybody, including the out-of-towners, who come into Port O'Connor and buy sodas and uses
the restrooms (which uses our water) will support that.
Commissioner Lyssy: Do you have a projection on what that V, will raise?
Donna Grafe-Tucker:
I didn't bring that. It is very hard to determine that because Port O'Connor is not incorporated. They don't have
data specific for Port O'Connor.
Commissioner Finster:
Do you know, from prior years, if the sales tax which is collected Port O'Connor now is posted on the State Website?
Teddy Hawes: It is 6.75%.
Donna Grafe-Tucker: Not for Port O'Connor itself.
Commissioner Finster:
There was a time when they wanted to have a hotel/motel tax. They had projections if it was put in Port O'Connor,
it would generate about $90,000 revenue a year from the Port O'Connor area. That was about 10 - 15 years ago.
Commissioner Finster:
Don't hotels have pay sales tax to the state? At that particular time there was only one in the County. There is a
base there that can be used.
Donna Grafe-Tucker: We estimate approximately $300,000 to $500,000.
Judge Pfeifer:
When you do the math, you take out the whole sales tax that comes Into the county and you remove City of Port
Lavaca, Point Comfort and Seadrift. If you say that Olivia, Port Alto, Long Mott and Greeniake don't generate taxes
because they don't have stores, there Isn't much. The rest of the money doesn't necessarily come out of Port
O'Connor because the plants pay sales tax on equipment that they buy. It's not credited to Port Lavaca or Seadrlft.
It just goes into the County. They pay whole lot more on sales tax on equipment than Port O'Connor would
generate. I think your $500,000 number is skewed.
Teddy Hawes: That is why it makes it so hard to figure until it's actually done. That's why it is just a rough estimate.
Donna Grafe-Tucker:
This is what was availabie on the Comptroller's website. It hasn't gotten that far yet. The voters will have to decide
in November.
Judge Pfeifer: What is the county sales tax?
Teddy Hawes: The sales tax is a Y2 cent.
Judge Pfeifer:
We average a little over $100,000 a month on the V, cent sales tax which would be about $1,200,000 and includes
Port O'Connor, Seadrift, Point Comfort, Port Lavaca and the plants.
Teddy Hawes:
All ours would be strictly within the district. Nothing subject outside the boundaries of the district. Just asking for
support from court to proceed with name change and sales tax. It will need to be voted on by citizens of Port
O'Connor in November before it goes to the legislature. There are a lot things that will need to be done down the
road.
Commissioner Galvan: Does Sanctuary have their own MUD district?
Teddy Hawes: They have their own: WGID.
Commissioner Galvan: They mentioned that MUD was going to build a water line out there.
Teddy Hawes:
We have an Interlocal Agreement with the Sanctuary to operate water and sewer. Basically they are using our
water and sewer and they are paying us. We have to spend some of our money on things and they in turn give It
back to us.
Commissioner Finster:
MUD has bored almost every road crossing rather than cutting across. That has made a big difference. We have an
agreement that the County gets water in exchange for patching the road crossing.
Cindy Mueller:
You had an agreement but it got canceled a couple of years ago. Both parties are still honoring the initial terms of
the agreement.
Commissioner Finster: I thought it automatically renewed.
Judge Pfeifer:
Had four (4) phone calls, two from business owners complaints wanting to know how this would effect
incorporation. They were asking about the sales tax and if the city Incorporates and how would it effect the city. Is
it first come, first serve on the taxes?
Teddy Hawes:
If the city incorporates, you can't have both. On a sales tax, It would be first come, first serve.
Donna Grafe-Tucker:
If they were to become incorporated, it would have to be revisited by the legislation. The MUD district couldn't be
abolished if there is an outstanding debt against the bonds.
Commissioner Finster: Needs to go to voters and see what they want to do.
Doyle Adams:
The biggest question that the residents had was what was going to be done with the money. In the meeting with
the business people, it was explained that there would be a reduction in their water bills and perhaps garbage pick-
up and for extending the water lines. We do intend in having a reduction in the bills.
Donna Grafe-Tucker:
The goal is to lower or keep them the same. TCEQ is requiring $1,350,000 to upgrade the system as it exists. This
isn't to enlarge the system.
Teddy Hawes:
When the system was purchased from GBRA, the lines were not adequate and need to be replaced.
Commissioner Lyssy:
So you would be asking two (2) things on the ballot: to assess the sales tax and set the rate?
Donna Grafe-Tucker: The ballot would say: give authority and set amount.
Commissioner Finster: Is the name change included in that or is that a separate item?
Donna Grafe-Tucker:
It.s all in the same legislation. Once the legislation approves the name change, it won't have to be voted on.
Terry Hawes: This is a two (2) year project. It is going to take a while before we ever see the money.
Commissioner Fritsch: Just to be clear, are you talking about a V2 cent tax rate?
Teddy Hawes: That is our rough guess right now. It will have to go before the voters.
Commissioner Lyssy:
I am sure that you will be having public meetings to educate the voters before the election.
Donna Grafe-Tucker:
The financial advisors are comparing the what the debt service is right now completely and trajected debt service to
do the things that have to be done.
Commissioner Finster: Are you thinking about a bond for this too?
Donna Grafe-Tucker: Yes.
Teddy Hawes:
Working on a master plan so that by November. Looking at tax bonds to replace revenue bonds to free up some of
the red tape involved in revenue bonds. Also will do some construction bonds with the property taxes. All of it will
need to be voted on. Sales tax is something that really needs to be done right now.
Commissioner Fritsch:
House Bill 14 and Senate Bill 14 that deals with debt service are before the legislature. They are trying to change
the rules and regulations regarding that.
Commissioner Finster: Who is your financiai advisor?
Donna Grafe-Tucker: First Southwest.
Judge Pfeifer:
Read the Resolution seeking to authorize the District to impose a sales and use tax and to change the name of the
District to the Port O'Connor Improvement District.
A Motion to approve the Resolution Supporting Special Legislation to Amend the Statutory Powers of Port O'Connor Municipal
Utility District was made by Commissioner Finster and seconded by Commissioner Galvan.
Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor.
Court was adjourned at 10:40 a.m.
RESOLUTION SUPPORTING SPECIAL LEGISLATION
TO AMEND THE STATUTORY POWERS OF
PORT O'CONNOR MUNICIPAL UTILITY DISTRICT
STATE OF TEXAS s
s
COUNTY OF CALHOUN s
WHEREAS, Port O'Connor Municipal Utility District (the "District") 1S a
municipal utility district located in Calhoun County, Texas; and
WHEREAS, the District is seeking special legislation to authorize the District to
impose a sales and use tax and to change the name of the District to Port O'Connor
Improvement District; and
WHEREAS, the Calhoun County Judge and Commissioners Court have duly
considered the proposed legislation and have determined that it is an effective and
economical means for the provision of critical infrastructure improvements and services
to the land within the District and that the imposition of a sales tax should be presented
to the voters within the District for approval.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED BY THE JUDGE
AND COMMISSIONERS OF CALHOUN COUNTY, TEXAS:
Section 1: The Judge and Commissioners of Calhoun County hereby support
the passage of special legislation in the 83rd Texas Legislature to authorize the District
to change the name of the District to Port O'Connor Improvement District and to
present to the voters of the District a proposal for the District to impose a sales and use
tax.
Section 2:
this Court.
That a copy of this Resolution shall be recorded in the minutes of
Section 3: That this Resolution shall be in full force and effect from and after
its passage and adoption.
[EXECUTION PAGE FOLLOWS]
ORDERED AND ADOPTED THIS 20th DAY OF March, 2013.
{Y\Au~c~ f!t;/:
Calhoun County Judge
V ern Lyssy
Calhoun County Commissioner, Pct. 2
ei E. Fritsch
Ca oun County Commissioner, Pct. 3
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Calhoun County Commissioner, Pct. 4
Attest: Anita Fricke, County Clerk
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. Ey; D<ip ty;Clerk
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STATE OF TEXAS S
S
COUNTY OF CALHOUN S
I, the undersigned, Clerk of Calhoun County, Texas, do hereby certify that the
above and foregoing is a true and correct copy of a Resolution of the Commissioners
Court of Calhoun County and was passed and adopted .on the .dd" day of fVIo..rch
2013, all as same appears of record in the minutes of said Commissioners Court and on
file in my office.
WITNESS MY HAND AND THE SEAL OF CALHOUN COUNTY, TEXAS, this
~ day of \VI..o.x-cl.-I .2013.
By: ~~ ~n . t~rl ~.~
Ani a Fricke ~ ~
Calhoun County Clerk
(SEAL)
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