This guide is to help BSB Library Trustees find the resources they need to fulfill their duties as board members of the
In Texas, a Library District is a service entity, a political subdivision of the State of Texas, just as an ESD, MUD or Fire Districts. It is formed by a formal local election which affirms its boundaries and grants the district up to one-half of one percent of local sales tax (depending on maximum local tax rates and other taxing entities). It has a publicly elected Board of Directors, unlike an EDS whose governing boards are appointed by County Commissioners, and complies with government reporting procedures and standards. A Library District has no bonding authority and it does not collect property taxes.