Tex. Spec. Dists. Code § 3858.153

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

Section 3858.153 - Ad Valorem Tax; Election

(a) The district must hold an election in the manner provided by Subchapter L, Chapter 375, Local Government Code, to obtain voter approval before the district imposes an ad valorem tax.

(b) If authorized at an election under Subsection (a) and subject to Subsection (c), the district may impose an annual ad valorem tax on taxable property in the district to:

(1) maintain and operate the district;

(2) construct or acquire improvements; or

(3) provide a service.

(c) Repealed by Acts 2015, 84th Leg., R.S., Ch. 974 , Sec. 8(a), eff. January 1, 2016.

(d) The board shall determine the tax rate. The tax rate may not exceed 15 cents per $100 valuation.

Tex. Spec. Dist. Loc. Laws § 3858.153

Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 974,Sec. 8, eff. 1/1/2016.

Added by Acts 2009, 81st Leg., R.S., Ch. 1203, Sec. 1, eff. 6/19/2009.