The District was created, by an act of the State Legislature in 1985, as the Northwest Dallas County Flood Control District (The District), as a conservation and reclamation district under Article XVI, Section 59, Texas Constitution and pursuant to the provisions of Chapter 57, Texas Water Code, in response to a petition executed by landowners who held title to a majority of the land within the District.
The State Legislature conferred to the District certain specific rights and powers imposed by the general laws of the State now in force or hereinafter enacted applicable to Levee Improvement Districts not in conflict with the legislative act.
The District was created to provide and maintain flood control infrastructure improvements which were required to develop the property. The District sold bonds, and a system of improvements was constructed to remove portions of the District from the 100-year flood plain and convey stormwater runoff, allowing development of the property within the district.
The District’s property taxes are levied each October 1 on the assessed value listed as of the prior January 1 for all real and business personal property located in the District. Assessed values are established at 100% of estimated market value. Property taxes attach as an enforceable lien on property as of January 1.
The District bills and collects its own property taxes through an independent tax assessor contracted by the District.