A Municipal Utility District (Water District) is a political subdivision endowed with functions,
powers, authority, rights, and duties that will permit it to accomplish the purposes for which it
was created. The legislature recoded the statutory provisions governing most types of district
into Chapter 49, Texas Water Code. A district’s purpose statutory may include water supply,
waste water treatment, storm water control, irrigation, navigation, fire fighting, solid waste
management, public safety patrols, roads and development of parks and recreational facilities.
The elected five member board of directors manages and controls these district affairs,
including financial management, employment, and purchasing. The board establishes policies in
the interests of the district’s residents and customers to aid in this process. These broad
responsibilities are in the hands of these elected directors and cannot be delegated to employees, contractors and consultants.
Memorial Point Municipal District is located on the west side of Polk County along Lake Livingston.
The district was established on May 26, 1971, State of Texas, 62 Legislature, operates under
Chapter 54, Texas Water Code. The area within the district is 315.995 acres. The fiscal year of
Operation is from October 1 thru September 30. MPUD is located within the Livingston ISD and
Polk County. The district receives funding from ad velorum taxes and from water service fees.
The Current taxes make up about half of the needed funds to operate with the remaining half
Coming from customer usage of services. The 2018 appraised taxable value within the district
was $45,311,440.00. Currently the district has no approved bonds for sale and owes no balances
on prior bond issues. The current processing capacity of the sewer treatment plant is 200,000
gallon per day. The district currently acquires and distributes about 70,000 gallons a day in fresh
ground water. The system is a closed system and no private water wells are permitted within the district
Engineer: Langford Engineering, Inc (LEI)
Customer Services: S2S Professional Office Services
Legal: RBAP - Radcliffe, Bobbitt, Adams, Polley
Tax Assessor and Appraisals: Polk County Tax Assessor and Polk County Appraisal District
Delinquent Tax Attorney: Linebarger, Goggan, Blair & Sampson LLP
Financial Advisor: The FMS Group, L.L.C.
Bookkeeping: SLC Services