Tex. Spec. Dist. Local Laws Code § 1015.252 · Subchapter F. TAXES
TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board may impose the tax at a rate for the initial tax year not to exceed eight cents on each $100 valuation of taxable property.
(b) The tax rate for all purposes may not exceed 12 cents on each $100 valuation of all taxable property in the district, unless the tax rate is increased as provided by Section 1015.254.
(b-1) If an increase in the tax rate is approved at an election under Section 1015.254, the tax rate for all purposes may not exceed the maximum tax rate approved by the voters at the election.
(c) In setting the tax rate, the board shall consider income of the district from sources other than taxation.
(d) The board may decrease the tax rate or may elect not to impose a tax.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 613 (H.B. 3442), Sec. 2, eff. June 12, 2017.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1015.htm
- Text hash
- sha256 84ed4e176f7456c8b86f94504d13a724ca5e5578fba887cf801c96eba50d5eb2
- 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
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Special District Local Laws Code
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.