Tex. Health & Safety Code § 286.161 · Subchapter H. PROPERTY TAXES
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A majority of voters in a district or proposed district may, at the creation election under Subchapter B or in conjunction with any other district election, authorize the district to impose a property tax.
(b) The board annually may impose property taxes in an amount not to exceed the limit approved by the voters at the election authorizing the levy of taxes.
(c) The tax rate for all purposes may not exceed 75 cents on each $100 valuation of all taxable property in the district.
(d) The taxes may be used to pay:
(1) the indebtedness issued or assumed by the district; and
(2) the maintenance and operating expenses of the district.
(e) The district may not impose taxes to pay the principal of or interest on revenue bonds issued under this chapter.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 14, Sec. 121, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 1290, Sec. 13, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.286.htm
- Text hash
- sha256 288a79345d861956f18bc8ceb80be2fc2ca5207deb0264f7db60779c968a7510
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.