Texas Code § 1101.306

RETURN OF SURPLUS TAXES
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Sec. 1101.306. RETURN OF SURPLUS TAXES. (a) On the payment of all outstanding debts and obligations of the district in accordance with Section 1101.305 , the board shall order the board secretary to return to each district taxpayer the pro rata share of all unused tax money.
(b) A taxpayer may request that the taxpayer's share of surplus tax money be credited to the taxpayer's county taxes. If a taxpayer requests the credit, the board shall direct the board secretary to transmit the money to the county tax assessor-collector.

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