Section 3982.0607 - Abolition of Tax(a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.(b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.(c) If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3982.0602 before the district may subsequently impose the tax.Tex. Spec. Dist. Loc. Laws § 3982.0607
Added by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1006,Sec. 1, eff. 6/14/2019.