Statutes, codes, and regulations
Texas Codes
LOCAL GOVERNMENT CODETitle 4 - FINANCESSubtitle C - FINANCIAL PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
Chapter 140 - MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS
Section 140.012 - Fiscal Year of Certain Political Subdivisions Created on or After September 1, 2019

Tex. Loc. Gov't Code § 140.012

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 140.012 - Fiscal Year of Certain Political Subdivisions Created on or After September 1, 2019
(a) This section does not apply to a political subdivision that is a special district created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution.
(b) A political subdivision that is created on or after September 1, 2019, and that has authority to impose a tax must have the same fiscal year as the county in which the political subdivision is wholly or primarily located.

Tex. Loc. Gov't. Code § 140.012

Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 831,Sec. 1, eff. 9/1/2019.