Tex. Spec. Dists. Code § 1100.355

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 1100.355 - Imposition of Tax

(a) After the board finds that the district is dissolved, the board shall:

(1) determine the debt owed by the district; and

(2) impose on the property included in the district's tax rolls a tax that is in proportion of the debt to the property value.

(b) The board may institute a suit to enforce payment of taxes and to foreclose liens to secure the payment of the taxes.

Tex. Spec. Dist. Loc. Laws § 1100.355

Added by Acts 2011, 82nd Leg., R.S., Ch. 70, Sec. 1.01, eff. 4/1/2013.