It is up to the homeowner to make sure that their HE is on file with the taxing entity if they ( the entity) collects their own taxes. Some taxing entities use the regular county tax office to collect so its a no-brainer, file your HE and its done. But some taxing entities collect their own taxes, a HUGE inefficient and totally un-necessary stunt. Unfortunately its usually MUDS that don't use the county but collect their own taxes and ,of course, steal a ton of money that could go to infrastructure or bond retirement and funnel the funds into a redundant brother in law tax office within the MUD management firm. MUDS are one of the most corrupt entities on the planet. They are set up by a small group of lawyers ( talking about Houston but its the same in the other big cities) in 2 firms in cahoots with the developers. They are mangeed by so-called maagement firm also owned by these same 2-3 law firms. They collect enormous amounts of money and waste MILLIONS paying themselves all type of useless and absolutely corrupt "management" fees. I lived in one where ,after a LOT of work and threats, finally got a copy of the books and found that ,among other things, the MUD was paying an "investment" counselor $ 350,000 a year to "manage" the approx $ 6,000,000 cash reserve account. He put the damn money in a money market , booked not a SINGLE transaction a year and collected $350,000 to do it. The guy was the brother of one of the MUD "commissioners" who was ,as usual, a lawyer in the firm.
These people are good. The law states that they must publish the notice of the MUD election in the subdivision and in a newspaper. What is normal is a note on the unused club house at the swimming pool in December when the pool is closed and a notice of election is published in the Katy Times or the Pasadena Courier even though the subdivision is in Cypress...... Go find me a home owner who has ever heard of the election, ever voted in one or even knows that there is a MUD board that is elected. MUDS are a good way to build infrastructure in the un-incorporated areas but have morphed into an out of control den of thieves ( Harris County) and due to a LOT of brilliant lobbyists, ton of "contributions" and AGGRESSIVE legal threats to ANY individuals who dig and try and complain seem to be totally immune to ANY oversight nor light of day.