2009 Texas Code
LOCAL GOVERNMENT CODE
TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
CHAPTER 326. LIBRARY DISTRICTS
LOCAL GOVERNMENT CODE
TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
SUBTITLE B. COUNTY PARKS AND OTHER RECREATIONAL AND CULTURAL
RESOURCES
CHAPTER 326. LIBRARY DISTRICTS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 326.001. FINDINGS. The legislature finds that:
(1) children and other residents of many rural and suburban
areas of the state do not have convenient access to a public
library; and
(2) the creation of library districts in underserved areas would
make valuable information resources more readily available to
public school students and other residents of the state.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.002. PURPOSE. The purpose of a library district is to
establish, equip, and maintain one or more public libraries for
the dissemination of general information relating to the arts,
sciences, and literature.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.003. DEFINITIONS. In this chapter:
(1) "Board" means the board of trustees of a district.
(2) "District" means a library district created under this
chapter.
(3) "Municipal public library" means a library that is:
(A) financed and operated by a municipality; and
(B) open free of charge to all members of the public under
identical conditions.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.004. DISTRICT AUTHORIZATION. (a) A library district
may be created and must be maintained, operated, and financed as
provided by this chapter.
(b) A district created under this chapter is a governmental
agency, body politic and corporate, and political subdivision of
the state.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 1999, 76th Leg., ch. 819, Sec. 1, eff.
Sept. 1, 1999.
SUBCHAPTER B. CREATION OF DISTRICT
Sec. 326.021. CONFIRMATION ELECTION. A district may be created
and a sales and use tax may be authorized only if the creation is
confirmed and the tax is approved by a majority of the qualified
voters of the district voting at an election held for that
purpose.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.022. TERRITORY INCLUDED IN A DISTRICT. (a) A district
may include any contiguous territory within a single county.
(b) The district may include incorporated or unincorporated
territory.
(c) If the boundaries of the proposed district include any
territory that, on the date on which an election is ordered on
the question of creating the district, is part of a municipality
that operated a municipal public library, then the governing
authority of that municipality must consent by resolution to
allow the inclusion of that municipal territory in the proposed
district.
(d) After a district is created, the district may not be
expanded to include additional territory unless the commissioners
court of the county in which the district is located calls and
holds an election for that purpose in the territory to be added
to the district. The commissioners court may not expand the
district unless a majority of the voters voting at the expansion
election approve the expansion of the district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 1999, 76th Leg., ch. 819, Sec. 2, eff.
Sept. 1, 1999.
Sec. 326.023. PETITION FOR CREATION OF DISTRICT. (a) Before a
district may be created, the commissioners court of the county in
which the proposed district is located must receive a petition
signed by at least five percent of the number of voters in the
territory of the proposed district who voted in the most recent
gubernatorial election.
(b) The petition must:
(1) include a name for the proposed district that describes the
location of the district followed by the words "Library
District";
(2) describe the boundaries of the proposed district by:
(A) metes and bounds;
(B) lot and block number, if there is a recorded map or plat and
survey of the area; or
(C) other sufficient legal description;
(3) include the names of five persons who are willing and
qualified to serve as the initial board of trustees of the
district if elected at the election to create the district; and
(4) include the rate of the sales and use tax that would be
imposed by the board of the proposed district on approval of the
district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 2, eff.
Sept. 1, 2001.
Sec. 326.024. PAYMENT OF ELECTION COSTS. The commissioners
court may not order the creation of the district or a
confirmation election until the petitioners deposit with the
county clerk an amount of money equal to the cost of conducting
the creation election of the proposed district, as computed by
the county.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.025. FILING OF PETITION; HEARING; ORDERING ELECTION.
(a) At the next regular or special session of the commissioners
court held after the petition is filed with the commissioners
court, the commissioners court shall consider the petition.
(b) The commissioners court shall grant the petition if the
court finds that the petition is in proper form and conforms to
the requirements of Section 326.023 and that the requirement of
Section 326.024 is met.
(c) If a petition is granted, the commissioners court shall
order an election to confirm the district's creation and to
authorize the imposition of a sales and use tax.
(d) The election shall be held on the first authorized uniform
election date under Chapter 41, Election Code, that occurs on or
after the 45th day after the date the election is ordered.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.026. ELECTION ORDER. In addition to the elements
required to be included by the Election Code, the election order
must state:
(1) the ballot proposition stating the measure to be voted on;
(2) the hours that the polls will be open; and
(3) the location of each polling place.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.027. NOTICE. (a) The commissioners court shall give
notice of the election by publishing a substantial copy of the
election order once a week for two consecutive weeks in a
newspaper with general circulation in the county in which the
proposed district is located.
(b) The notice must be published not earlier than the 30th day
or later than the 10th day before election day.
(c) In addition to the elements required to be included by the
Election Code, the notice of the election must state the names of
the five board of trustee candidates.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.028. BALLOT PROPOSITION. (a) The ballot for the
election shall be printed to permit voting for or against the
proposition: "The creation of the __________ (name of district)
and adoption of a local sales and use tax in the (name of
district) at the rate of _______ (rate) percent to provide
revenue for the district."
(b) The ballot shall be printed to permit voting for or against
each of the five initial trustees listed in the petition
submitted to the commissioners court under Section 326.023. A
blank space must be printed after the name of each candidate, in
each of which a voter may write in the name of another person for
trustee.
(c) A voter may not vote for more than five persons for trustee.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.029. RESULTS OF ELECTION. (a) If a majority of the
votes received in the election favor the creation of the district
and the adoption of the sales and use tax, the commissioners
court shall by resolution or order declare that the district is
created and shall declare the amount of the local sales and use
tax adopted and enter the result in its minutes.
(b) If a majority of the votes received in the election are
against the creation of the district, the commissioners court
shall declare the measure defeated and enter the result in its
minutes.
(c) The order canvassing the results of the election must:
(1) contain a description of the district's boundaries and a map
of the district;
(2) state the date of the election; and
(3) state the total number of votes cast for and against the
ballot proposition.
(d) The order issued by a commissioners court canvassing the
results of the election must be filed in the deed records of the
county in which the district is located.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.08, eff.
Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1263, Sec. 3, eff. Sept.
1, 2001.
Sec. 326.030. INITIAL TRUSTEES. (a) The commissioners court
shall declare the five persons receiving the highest number of
votes for trustee to be elected as trustees.
(b) The two trustees elected who received the fewest number of
votes shall serve until the next board of trustees election
following the confirmation election, and the three trustees who
received the highest number of votes shall serve until the second
succeeding trustee election after the confirmation election.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
SUBCHAPTER C. DISTRICT ADMINISTRATION
Sec. 326.041. BOARD OF TRUSTEES. A district shall be governed
by a board of five trustees.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.042. REGISTERED VOTER REQUIREMENT. A person may not be
elected to the board of trustees unless the person is a resident
of the district and a registered voter of the county in which the
district is located.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.043. ELECTION OF TRUSTEES; TERM OF OFFICE. (a)
Trustees shall serve two-year terms.
(b) The general election for trustees shall be held annually on
an authorized uniform election date under Chapter 41, Election
Code.
(c) Except for the initial members of the board of trustees, a
candidate for the office of trustee must file an application for
a place on the ballot in accordance with Chapter 144, Election
Code, and other applicable provisions of that code.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.0431. WRITE-IN CANDIDACIES. Write-in votes may be
counted only for names appearing on a list of write-in
candidates, in the manner that Subchapter C, Chapter 146,
Election Code, provides for counting write-in votes for city
officers.
Added by Acts 2001, 77th Leg., ch. 61, Sec. 1, eff. Sept. 1,
2001.
Sec. 326.0432. ELECTION OF UNOPPOSED CANDIDATE. Subchapter C,
Chapter 2, Election Code, applies to the election of an unopposed
candidate for the office of trustee after the election of the
initial members of the board of trustees.
Added by Acts 2001, 77th Leg., ch. 61, Sec. 1, eff. Sept. 1,
2001.
Sec. 326.044. BOARD VACANCY. A vacancy in the office of a
trustee shall be filled by appointment by the remaining trustees.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.045. OFFICERS. After the trustees have assumed office,
the trustees shall elect from among the trustees a president, a
vice president, a secretary, and any other officers the board
considers necessary.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.046. QUORUM; OFFICERS' DUTIES. (a) Three trustees
constitute a quorum and a concurrence of three is sufficient in
any matter relating to the business of the district.
(b) The president presides at all board meetings and is the
chief executive officer of the district.
(c) The vice president acts as the president if the president is
incapacitated or absent from a meeting.
(d) The secretary acts as the president if both the president
and vice president are incapacitated or absent from a meeting.
(e) The secretary is responsible for ensuring that all the
records and books of the district are properly kept.
(f) The board may appoint the library director or an employee as
assistant or deputy secretary to assist the secretary. The
assistant or deputy secretary may certify the authenticity of any
record of the district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.047. BYLAWS. The board may adopt bylaws to govern:
(1) the time, place, and manner of conducting board meetings;
(2) the powers, duties, and responsibilities of the board's
officers and employees;
(3) the disbursement of money by a check, draft, or warrant;
(4) the appointment and authority of board committees;
(5) the keeping of accounts and other records; and
(6) any other matter the board considers appropriate.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.048. MEETINGS AND NOTICE. (a) The board may establish
regular meetings to conduct district business and may hold
special meetings at other times as the business of the district
requires.
(b) The board shall hold its meetings at a designated meeting
place.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.049. MANAGEMENT OF DISTRICT. (a) The board has
control over and shall manage the affairs of the district.
(b) The board shall employ any person, firm, partnership, or
corporation the board considers necessary for conducting the
affairs of the district.
(c) The board shall determine the term of office and
compensation of any employee and consultant by contract or by
resolution of the board.
(d) The board may remove any employee.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.050. LIBRARY DIRECTOR. The board may employ a library
director to administer the affairs of the district under policies
established by the board. The board shall set the compensation of
the library director.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.051. BOND. The board may require an officer or
employee to execute a bond payable to the district and
conditioned on the faithful performance of the person's duties.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.052. TRUSTEE INTERESTED IN CONTRACT. (a) A trustee
who is financially interested in a contract with the district, or
a trustee who is an employee of a person that is financially
interested in a contract with the district, shall disclose that
fact to the other trustees. The disclosure shall be entered into
the minutes of the meeting.
(b) A trustee who is financially interested in a contract may
not vote on the acceptance of the contract or participate in the
discussion on the contract.
(c) The failure of a trustee to disclose the trustee's financial
interest in a contract and to have the disclosure entered in the
minutes invalidates the contract.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
SUBCHAPTER D. POWERS AND DUTIES
Sec. 326.061. GENERAL POWERS OF DISTRICT. (a) A district has
all of the powers, authority, rights, and duties that will permit
the accomplishment of the purposes for which the district was
created, including the power to borrow money, purchase,
construct, acquire, own, operate, maintain, repair, or improve
any land, works, materials, supplies, improvements, facilities,
equipment, vehicles, machinery, or appliances as necessary for
the district.
(b) If a district acquires existing improvements, facilities,
plants, equipment, or appliances, the district may assume the
contracts and obligations of the previous owner.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 2001, 77th Leg., ch. 300, Sec. 1, eff.
Sept. 1, 2001.
Sec. 326.062. EMPLOYEE PLANS. (a) The board may provide for
and administer a workers' compensation, health benefit,
retirement, disability, or death compensation plan for the
employees of the district.
(b) The board may adopt a plan to accomplish the purpose of this
section.
(c) The board, after notice and a hearing, may change any plan
or rule adopted under this section.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.063. SUITS. (a) A district may sue and be sued in any
court of this state in the name of the district.
(b) All courts of this state shall take judicial notice of the
establishment of a district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.064. RULES. (a) The board may adopt reasonable rules
to accomplish the purposes of the district.
(b) The board may set monetary charges in reasonable amounts for
the violation of a district rule.
(c) The board may exclude from the use of the library a person
who wilfully violates a rule adopted by the board under this
section.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.065. FEES. (a) A district may impose any necessary
charges or fees for providing a district service.
(b) A district may discontinue a service to enforce payment of
an unpaid charge or fee that is owed to the district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.066. DEPOSITORY. (a) The board shall designate one or
more banks inside or outside of the district to serve as the
depository for district money.
(b) Tax revenue of the district shall be deposited in a
depository bank.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.067. INVESTMENTS. (a) Tax revenue of the district may
be invested in an obligation that is an authorized investment for
the state.
(b) District money other than tax revenue may be invested in
accordance with policies adopted by the board.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.068. EXPENDITURES. A district's money may be disbursed
only by check, draft, order, or another instrument that must be
signed by one or more officers or employees of the district as
designated by the board of trustees.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.069. ACCOUNTS AND RECORDS; AUDITS. (a) The district
shall keep a complete system of accounts.
(b) The district shall have an annual audit of the affairs of
the district performed by an independent certified public
accountant.
(c) A signed copy of the audit report shall be delivered to each
trustee not later than the 120th day after the closing date of
each fiscal year.
(d) A copy of the audit report shall be kept on file at the
district office and shall be made available for inspection by any
interested person during regular business hours.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.070. FISCAL YEAR. The fiscal year of the district is
from January 1 to December 31, unless the board adopts another
fiscal year.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.071. REPAYMENT OF ORGANIZATIONAL EXPENSES. (a) The
district may:
(1) pay all costs and expenses necessarily incurred in the
creation and organization of the district; and
(2) reimburse any entity or person for money advanced for the
costs and expenses described by Subdivision (1).
(b) Payments under this section may be made from money obtained
from taxes or other revenue of the district.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.072. GIFTS, GRANTS, AND DONATIONS. A district may
accept and administer a gift, grant, or donation from any source
to carry out the purposes of this chapter.
Added by Acts 1999, 76th Leg., ch. 152, Sec. 3, eff. Sept. 1,
1999.
SUBCHAPTER E. SALES AND USE TAX
Sec. 326.091. SALES AND USE TAX. (a) If a district adopts the
tax, there is imposed a tax on the receipts from the sale at
retail of taxable items in the district at a rate of up to
one-half of one percent. There is also imposed an excise tax on
the use, storage, or other consumption in the district of taxable
items purchased, leased, or rented from a retailer during the
period that the tax is effective in the district.
(b) For purposes of this section, "taxable items" includes all
items subject to any sales and use tax that is imposed by the
county if the county has imposed a sales and use tax.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.092. IMPOSITION, COMPUTATION, ADMINISTRATION, AND
GOVERNANCE OF TAX. (a) Chapter 323, Tax Code, to the extent not
inconsistent with this chapter, governs the imposition,
computation, administration, and governance of the tax under this
subchapter, except that Sections 323.101, 323.105, 323.404, and
323.406 through 323.408, Tax Code, do not apply.
(b) Chapter 323, Tax Code, does not apply to the use and
allocation of revenue under this chapter.
(c) In applying the procedures under Chapter 323, Tax Code, to
the district, the district's name shall be substituted for "the
county" and "board of trustees" is substituted for "commissioners
court."
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.09, eff.
Oct. 1, 1999.
Sec. 326.093. TAX RATES. The permissible rates for a local
sales and use tax levied under this chapter are one-eighth of one
percent, one-fourth of one percent, three-eighths of one percent,
and one-half of one percent.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.094. ABOLITION OF OR CHANGE IN TAX RATE. (a) The
board by order may decrease or abolish the local sales and use
tax rate or may call an election to increase, decrease, or
abolish the local sales and use tax rate.
(b) At the election, the ballots shall be printed to permit
voting for or against the proposition: "The increase (decrease)
in the local sales and use tax rate of (name of district) to
(percentage) to be used for the purposes of the district" or "The
abolition of the district sales and use tax." The increase or
decrease in the tax rate is effective if it is approved by a
majority of the votes cast. In calling and holding the election,
the board shall use the procedure for the confirmation and tax
election set forth in this chapter.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
Sec. 326.095. USE OF TAX. Taxes collected under this subchapter
may be used only for the purposes for which the district was
created and may be pledged as collateral for borrowing money to
further those purposes.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997. Amended by Acts 2001, 77th Leg., ch. 300, Sec. 2, eff.
Sept. 1, 2001.
Sec. 326.096. LIMITATION ON ADOPTION OF TAX. A district may
adopt a tax under this subchapter only if as a result of adoption
of the tax the combined rate of all local sales and use taxes
imposed by political subdivisions having territory in the
district will not exceed two percent.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1,
1997.
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