Tex. Spec. Dist. Local Laws Code § 1104.252 · 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 not to exceed the limit approved by the voters at the election authorizing the imposition of the tax.
(b) Unless the rate is increased as provided by Section 1104.253, the tax rate for all purposes may not exceed five cents on each $100 valuation of all taxable property in the district.
(c) In setting the tax rate, the board shall consider the income of the district from sources other than taxation.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1104.htm
- Text hash
- sha256 720d2ea10587f6f97f7d387fe238eda892533fb885ac14d73108aaacbf2a20c1
- 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
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