Tex. Tax Code § 302.002

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 302.002 - Other Taxes Not Considered: Certain Home-Rule Municipalities
(a) In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52, of the Texas Constitution are not considered.
(b) This section prevails over a provision of a municipal charter to the extent of a conflict.
(c) This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.

Tex. Tax Code § 302.002

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.