A Special Purpose District is a political subdivision endowed with functions, powers, authority, rights, and duties that will permit it to accomplish the purpose for which it was created. The Legislature recorded the statutory provisions governing most types of districts into Chapter 49, Texas Water Code, of which MPUD is one. A water district’s statutory purpose may include water supply, wastewater 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 the district’s affairs, including financial management, employment, and purchasing. The board establishes policies in the interest of district residents and customers to aid in this process. The board’s responsibilities are in the hands of these elected directors and cannot be delegated to employees, contractors and consultants.
Memorial Point Utility District (MPUD) is located on the west side of Polk County along Lake Livingston. The district was established May 26, 1971, State of Texas , 62 Legislature, and 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 valorem taxing and from water service fees.