Emergency Services Districts

There is no relevant statutory provision authorizing the Emergency Services District #7, the East Montgomery County Improvement District, or the Economic Development Zone #4 to retroactively exclude from the May 2015 election territory, with a tax rate that when combined with the increased tax rate from the election, exceeds the two percent statutory cap on sales and use tax rates.|Emergency Services Districts are authorized to conduct a future election to, upon approval of its voters, abolish its sales and use tax or change the rate of a sales and use tax.|Texas Comptroller is without authority to selectively collect the sales tax approved in an election held under section 775.0751, Health and Safety Code, in only the territory in which the combined sales tax does not exceed the cap.

Election to confirm district's creation may not also authorize levy of sales and use tax|Election to confirm district's creation must authorize levy of an ad valorem tax at any rate not to exceed the maximum rate allowed by Texas Constitution article III, section 48-e|Sales and use tax, district board, not commissioners court, may call election to authorize|Sales and use tax; levy by county for health services|Sales and use tax; levy by Emergency Services District

Emergency services district in Navarro County, November 6, 2012 is the next available date to hold election to create|Next available date to hold election to create emergency services district in Navarro County is November 6, 2012

Commissioners court may appoint member to governing board of emergency services district on date prior to January 1 of the year the term of office begins

Pursuant to Health and Safety Code chapter 775, two emergency services districts may overlap in territory but may not provide duplicative services in any territory where they overlap

Fire alarms and false alarms, district lacks authority to regulate|Fire code adopted by district may not conflict with fire codes of cities, counties, and other political subdivisions with overlapping territory

Legislature's authority is plenary, unlike a county or special district; legislature need only look to statutes and the constitution for express and implied limitations on its authority|Rate of taxation, if proposed district in county with a population of 125,000 or less will overlap with rural fire prevention district, county commissioners court is limited to ordering an election to authorize a two-cent ad valorem tax|Rate of taxation, limitation on tax in district that will overlap with rural fire prevention district is constitutional

A person simultaneously volunteering as a fire fighter for an emergency services district and a commissioner on the ESD’s board of commissioners.

Authority of a rural fire prevention district converted to an emergency services district by section 775.026 of the Health and Safety Code to provide ambulance service.