PowerPoint giving a general overview of the process and requirements for creating an overlapping ESD under Ch. 775 of the Tex. Health & Safety Code as a result of the passage of SB 917 by the 82nd Texas Legislature in 2011.
An Act to provide for better protection of the interests of consumers and for that purpose to make provision for the establishment of consumer councils and other authorities for the settlement of consumers' disputes and for matters connected therewith.
Akosha.com is online consumer forum which help consumers to resolve their complaints.
On 16 March 2012, the Honorable Finance Minister of India presented in the Parliament the country's Finance Bill for 2012-13, containing proposals on direct and indirect taxes, and key policy initiatives.
In this regard , we are pleased to release the update capturing the key amendments proposed by Finance Bill 2012, in Service Tax provisions of Indian Indirect Tax Law.
The key highlights of the major changes suggested are as follows:
Introduction of Negative List.
Changes in the rate of tax.
Changes in Valuation Rules.
Point of Taxation Rules amended.
We hope this makes for an interesting and informative read.
This slide contains GST RCM topic notes. These are simplied and short notes (Summary) on the topic. So student who are reading for the first time are adviced to go through books also
An Act to provide for better protection of the interests of consumers and for that purpose to make provision for the establishment of consumer councils and other authorities for the settlement of consumers' disputes and for matters connected therewith.
Akosha.com is online consumer forum which help consumers to resolve their complaints.
On 16 March 2012, the Honorable Finance Minister of India presented in the Parliament the country's Finance Bill for 2012-13, containing proposals on direct and indirect taxes, and key policy initiatives.
In this regard , we are pleased to release the update capturing the key amendments proposed by Finance Bill 2012, in Service Tax provisions of Indian Indirect Tax Law.
The key highlights of the major changes suggested are as follows:
Introduction of Negative List.
Changes in the rate of tax.
Changes in Valuation Rules.
Point of Taxation Rules amended.
We hope this makes for an interesting and informative read.
This slide contains GST RCM topic notes. These are simplied and short notes (Summary) on the topic. So student who are reading for the first time are adviced to go through books also
If you have any Query you can contact Us
Mail id:- ca.sanjiv.nanda@gmail.com
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This PPT talks about the services rendered outside the Territorial waters and the Service Tax applicability on the same. Under the International Law, recent developments have shown that the territory of a country, for exercising their jurisdictional rights and internal laws, has been extended to the Continental shelf and the Exclusive Economic Zones. But the rights given to the coastal country are limited and restricted. When compared with the previous notification passed by the Central Government, now the service tax will be charged irrespective of the area being designated or non-designated in the EEZ and the Continental shelf. This paper will analyse the implementations of the new amended notification. It will also compare the new notification with the other notifications of the Customs & Excise Act and Income Tax Act for drawing an extent of the applicability of the act to the territory of India, whether or not Service Tax can be charged for an area outside the territorial waters.
PowerPoint giving a general overview of the changes in authority for ESDs that were created under Ch. 776 of the Tex. Health & Safety Code upon conversion of those districts to operations under Ch. 775 of the same code as a result of the passage of SB 917 by the 82nd Texas Legislature in 2011.
If you have any Query you can contact Us
Mail id:- ca.sanjiv.nanda@gmail.com
Youtube Channel :- https://www.youtube.com/channel/UCmmx2GFXeoF-DNtNjwnpYJA
Website :- http://www.sanjivnanda.com/
Facebook link :- https://www.facebook.com/ca.sanjivnanda919/
Twitter :- https://twitter.com/
This PPT talks about the services rendered outside the Territorial waters and the Service Tax applicability on the same. Under the International Law, recent developments have shown that the territory of a country, for exercising their jurisdictional rights and internal laws, has been extended to the Continental shelf and the Exclusive Economic Zones. But the rights given to the coastal country are limited and restricted. When compared with the previous notification passed by the Central Government, now the service tax will be charged irrespective of the area being designated or non-designated in the EEZ and the Continental shelf. This paper will analyse the implementations of the new amended notification. It will also compare the new notification with the other notifications of the Customs & Excise Act and Income Tax Act for drawing an extent of the applicability of the act to the territory of India, whether or not Service Tax can be charged for an area outside the territorial waters.
PowerPoint giving a general overview of the changes in authority for ESDs that were created under Ch. 776 of the Tex. Health & Safety Code upon conversion of those districts to operations under Ch. 775 of the same code as a result of the passage of SB 917 by the 82nd Texas Legislature in 2011.
The Southwest California Legislative Council is an advocacy coalition comprised of representative members of the Temecula Valley, Murrieta, Wildomar, Menifee Valley, Lake Elsinore Valley and Perris Valley Chambers of Commerce representing more than 3,500 employers dedicated to promoting job growth, economic expansion, and preserving the overall global competitiveness of California.
Gloucester transportation facility request for proposalsKenneth Hogge Sr
This is Gloucester County Publics Schools asking for proposals from architectural firms to design a new county and school transportation facility so the board of supervisors can sell the old Page Middle School land.
2020 Georgia General Assembly Legislative Report (by bill number)Beth B. Moore
A list of all the bills that passed both chambers of the Georgia Legislature and are now heading to Governor Brian Kemp's desk. He now has 40 days to either sign the bills into law or veto them. If he chooses to do nothing with a particular bill, that bill will automatically become law.
Current Issues In New York Lobbying Law ComplianceHoward Weiss
Power Point that accompanied my presentation on "Current Issues In New York Lobbying Law Compliance," at a CLE seminar sponsored by the New York Advocacy Association in April 2009.
How communities can protect themselves and their citizens through local reviews of the proposed merger (where permitted by a local franchise or state law); and by filing comments with the Federal Communications Commission, to either deny the merger, or to establish merger conditions.
SAFE-D 2024 Annual Conference - Ethics for ESD Commissioners.pdfJohn Carlton
2024 Presentation on Ethical Issues for Commissioners of Emergency Services Districts at the Annual SAFE-D Conference. This presentation focuses on the ethical obligations for commissioners of emergency services districts in Texas, including: fiduciary obligations; dual office holding; nepotism; conflicts of interest; liability; and more...
2024 Presentation on the basics of emergency services district creation and operation in Texas at the Annual SAFE-D Conference. This presentation addresses numerous topics, including: creation; powers; board composition; funding; property tax; sales tax; financial requirements; audits; budgets; purchasing; bidding; contracting; financing; structure; employees; and much more.
2024 Presentation on Emergency Services Districts and Annexation at the SAFE-D Annual Conference. This presentation addresses annexation by emergency services districts and annexation by cities into emergency services districts.
2017 TRWA-TWCA Water Law Seminar - PUC UpdateJohn Carlton
Presentation regarding regulatory and litigation developments at the Public Utility Commission of Texas (PUCT) related to water and sewer rate applications, cases and appeals.
2017 TRWA Annual Convention - Leading Your Board to SuccessJohn Carlton
Presentation for board members of rural water supply corporations, special utility districts and other water districts in Texas regarding the operation and management of these entities.
Presentation regarding bills introduced and passed by the Texas Legislature during the 85th Legislature (2017 Session) that impact Emergency Services Districts.
SAFE-D ESD 101 Presentation - October 2013John Carlton
Basic introduction to the legal aspects of the administration and operation of Emergency Services Districts in Texas, including meetings, finances, contracting and ethical issues.
2013 TRWA Districts Conference: Districts - Back to BasicsJohn Carlton
Basic introduction to the legal aspects of the administration and operation of Special Purpose Districts providing water in Texas, including meetings, finances, contracting and ethical issues.
Basic introduction to the legal aspects of the administration and operation of Emergency Services Districts in Texas, including meetings, finances, contracting and ethical issues.
Powerpoint presentation to the State Association of Fire and Emergency Districts Annual Conference on Basis Emergency Services Districts Legal Issues, March 2013
2. Creating an Overlapping District Why create another ESD? Additional Services Fire EMS Rescue More….. Additional Tax Revenues Constitutional Cap is $0.10 per District
9. Basic Process Petition Acceptance by County Commissioners Court Notice to Existing ESD Municipal Consent Public Hearing Order for Election Conducting the Election Canvassing the Election Order Creating the District And Then…
10. Petition 100 Qualified Voters, or a majority if less than 100 Qualified Voters in the Area Name of the District Boundaries of the District Voter Printed Name, Mailing Address, Voter ID Number, Signature, Date Agreement of 2 voters to pay not more than $150 of costs
11. Boundaries May be designated by metes and bounds or other sufficient legal description A statement that the boundaries are coextensive with the boundaries of another political subdivision, as those boundaries exist on a particular date, is a sufficient legal description CAUTION: Confirm accuracy and consistency of legal description and any maps showing district.
14. Acceptance Proper petition received by County Judge and filed with County Clerk Hearing at next regular or special session after Petition is filed Notice of Hearing Sheriff must post on Courthouse door at least 21 days in advance Sheriff must publish in newspaper for 2 consecutive weeks (first at least 21 days in advance)
15. Notice of Hearing County clerk provides Sheriff with the notice of the hearing, which must state: that creation of a district is proposed; that it is to be created and is to operate under Article III, Section 48-e, of the Texas Constitution; the name of the proposed district; the district's boundaries as stated in the petition; place, date, and time of the hearing; and that persons of interest may attend and present argument.
16. Evidence of Notice The return of each officer executing notice must: be endorsed or attached to a copy of the notice; show the execution of the notice; specify the dates of posting and publication; and include a printed copy of the published notice.
17. Proposed Overlap Where the proposed district overlaps an existing district: Commissioners Court sends copy of the petition to the existing district Before election, existing district must adopt a statement of services detailing the services it will provide in the overlapping territory if the proposed district is created
18. Statement of Services Operations Fire EMS Transport First Response EMS Hazardous Materials Rescue Others… Management Fire Code Fire Marshal Billing Capital Financing & Ownership Administration More…
19. Municipal Consent Municipal Consent required forarea within City Limits or ETJ written request to City for consent 60 days for City to Respond if no consent within 90 days of request, file petition requesting services majority of voters 50 percent landowners if refusal or no action within 6 months of petition, deemed consent Consent valid for 6 months
21. Special Consent Provisions Municipal Consent for City >1 Million and County <1.4 Million Population (San Antonio/Bexar County) limit the district's ability to incur debt; require the district to ensure that its equipment is compatible with the municipality's equipment; and require the district to enter into mutual aid agreements.
22. Findings for Creation After the hearing and if Commissioners Court Finds that creation of the district is feasible will benefit the territory in the district will secure the public safety, welfare, and convenience, and will aid in conserving the real property or natural resources in the proposed district Then Commissioners Court shall grant the petition and fix the district's boundaries
23. Findings if City Included If the proposed district includes municipal territory, the commissioners court must determine if the district would still promote the public safety, welfare, health and convenience of residents if the municipal territory were excluded. The commissioners court must make this finding in connection with each affected municipality.
24. Okay if City Not Included? For City Limits and ETJ
25. Adverse Findings If the Commissioners Court finds that the proposed district does not meet these requirements, the Commissioners Court must deny the petition. Commissioners Court decision is discretionary.
26. Ordering Election Upon granting petition, Commissioners Court must order election Ballot must include any terms negotiated with an affected municipality. Notice of the election must be given in the same manner as the notice of the petition hearing. Election must be held on the first authorized uniform election date that allows sufficient time to comply with other requirements of law.
27. Canvassing Election District Created if Majority of Votes In Favor Must be Majority of Voters within City Limits or ETJ in favor of creation to include those areas in District If such territory is excluded, creation is not defeated if the commissioners court’s required findings regarding the remaining territory are favorable to creation.
29. Canvassing Election Upon creation, the commissioners court shall enter in its minutes an order containing language prescribed by the statute as well as any negotiated conditions that were included on the ballot. If election fails, must wait one year to try again
30. Order Creating District In form proscribed by statute Order should be filed in County Records together with all other records relating to creation of District Petition Municipal Consents Order Calling Election and Making Findings regarding Creation Order Canvassing Election and Creating District
31. Overlapping District Issues The existing district must provide the statement of services to the proposed district after its creation The new district may not provide services in the overlapping territory that duplicate the services provided by the existing district as set forth in the statement of services
32. Getting Set Up Board Members Ad Valorem Taxes Sales Taxes Contracts for Services
33. Board Members Commissioners may serve on two districts A commissioner serving two districts may: only receive compensation from one board and be reimbursed for expenses by both. May want to submit names of initial board candidates to Commissioners Court.
34. Board Members Appointed by Commissioners Court May be members of the existing district(s) Must execute Statement and Oath No emolument or dual office holding issues Must be aware of potential conflict of interest
37. Ad Valorem Taxes Impact on Tax Rates Transfer of governmental functions? Tax Code §26.04(i) and (j) “agreed by written contract to transfer a distinct department, function, or activity to another taxing unit…” No contract transfer unless Existing District and Proposed District decide to enter into one
38. Ad Valorem Taxes If Transfer by Contract: Change in Rollback Rate Calculation Reduces revenues used to calculate Rollback Rate for transferring district by amount of O&M revenue used to fund transferred function Increases revenues used to calculate Rollback Rate for receiving district by amount of O&M revenue used to fund transferred function
39. Sales Tax Existing District keeps all Sales & Use Tax authority New District can seek Sales & Use Tax authority where available under 2% Local Cap Including possible “carve out” areas
43. Contract for Services Authority under Interlocal Cooperation Act or H&S Code 775.0366 (as added by SB 917) May contract with others for services Including overlapping ESD ESD as contract provider may provider services that the ESD requiring services is authorized to provide
44. Contract for Services Fire ESD Provides to EMS ESD: EMS Transport? First Response EMS? Medical Director? EMS ESD Provides to Fire ESD: Fire Suppression? Fire Code Enforcement? Rescue Services?
45. Contract for Services Other Models? ESD Provides Building and Equipment ESD Provides Administration/Management Other Options…
47. OVERLAPPING DISTRICTS John J. CarltonThe Carlton Law Firm, P.L.L.C.2705 Bee Cave Road, Suite 110Austin, Texas 78746(512) 614-0901 john@carltonlawaustin.com