Category Archives: Local Governmental Entities
Foreign Trade Zones (FTZs)
Foreign Trade Zones (or, “FTZs”) are licensed domestic “trade-free” sites (or “zones”) recognized as being outside the nation’s customs territory. Within the bounds of an FTZ, goods can be uploaded, manufactured, reassembled, and re-exported without being subject to U.S. customs duties, tariffs, and taxes or state and local inventory taxes. Combining domestic operations with… Read More »
The Texas Municipal League Intergovernmental Risk Pool
The Texas Municipal League Intergovernmental Risk Pool (TMLIRP) is a non-profit insurance company that provides coverage to over 2,800 local government entities in Texas. TMLIRP was established in 1974 by the Texas Municipal League, which is an association of cities and towns in Texas. TMLIRP is governed by a board of trustees that is… Read More »
Government Speech: When does a city’s speech cross the line into unlawful censorship?
When it comes to exercising control over city-sponsored programs, Texas municipalities are often confronted with difficult First Amendment issues. For example, can a city’s Facebook page erase public comments or unfavorable hyperlinks on the basis that such items undermine the city’s message? Or can a city prohibit certain religious organizations from entering a float… Read More »
Municipal Authority to Slow Drivers Down
In Texas, most of the side streets and residential streets in cities have a speed limit of 30 miles per hour. There is a reason for this; it is by statutory design. In my opinion though, it is not uncommon that no matter what Texas road you are driving on most of the drivers… Read More »
Adopting County Budgets and Refusal to Comply
Cities and counties alike are required to adopt a new budget each fiscal year in order to levy taxes and obtain the funding necessary to carry out their governmental duties. Each of these types of governmental entities are obligated to follow particular steps and requirements as part of the process. These procedures are contained… Read More »
Local Bills in the Legislature
The 88th Legislature’s regular session began on January 10 and will continue to run through May 29, 2023. With the filing deadline of March 10 being less than 30 days away, as of today, 4,177 bills have already been introduced. The legislative process for local bills involves the consideration of draft legislation that affect… Read More »
Local Hotel Occupancy Taxes
If your city doesn’t have a hotel, then local hotel occupancy taxes may not apply to your city. However, just what is a hotel? The answer may surprise you. The definition of “hotel” found in Tax Code Section 156.001 includes uses such as hotel, motel, tourist home, tourist house, tourist court, lodging house, inn,… Read More »
Texas Cities Pay for the State Legislature’s Political Statement
In recent years, lawmakers in Texas have been sending a clear message to the financial industry: banks that take contrary political stances need not apply. Since 2017, the Texas legislature has passed 3 separate laws prohibiting municipalities and state agencies from contracting with banks and investment firms that have enacted ESG guidelines. The term… Read More »
When May a City Place a Lien on Real Property?
The purpose of a municipal lien on real property is for the city to recoup unpaid assessments, bills, and fines. Under what circumstances may a city place a lien though? We find authority for municipal liens in four separate Texas statutes. In each instance, the city council must adopt an ordinance to enforce the… Read More »
Public Facility Corporations
Recently, the Houston Chronicle wrote a story about Public Facility Corporations (“PFCs”) a statutory organizational mechanism provided for in the Local Government Code which allows developers to purchase land in one local jurisdiction, remove it from that jurisdiction’s tax rolls through a statutory tax exemption, and partner with another local jurisdiction which then purchases… Read More »