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requirements specifically apply to County Assistance Districts.
Districts are subject to the requirements if the district:
o imposed an ad valorem tax during the most recent fiscal year;

o during the most recent fiscal year had bonds outstanding, had
gross receipts in excess of $250,000, or had cash and temporary
investments in excess of $250,000; and
o had a population of 500 or more at the beginning of the most
recent fiscal year, as determined by the board.
 Districts that meet the criteria must post or cause to be posted on an

Internet website the following information, to the extent applicable:
o the name of the district;
o the name, term of office, and official contact information of each
board member;
o contact information for the district’s main office, utility operator,

and tax assessor/collector;
o the name of the district’s general manager or executive director
or a person employed in another position to perform comparable
duties;
o the district’s current ad valorem and sales tax rates;
o any notice of tax hearing;

o the location and schedule for district meetings;
o a statement regarding the process for residents to request
designation of an in-district meeting place;
o meeting agendas and minutes for meetings conducted in the
current calendar year and the immediately preceding calendar

year; and
o the district’s most recent audit.
 Additionally, HB 1154 requires the links to the website(s) used by a
district to comply with these requirements and Sec. 26.18, Tax Code
(transparency requirements from SB 2 in 2019) to be included on:
o the district’s website, if the district maintains a website;

o the district’s water bills; and
o the Comptroller’s Special Purpose District Public Information
Database.

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