Tex. Spec. Dist. Local Laws Code § 21.352 · Subchapter H. GENERAL FINANCIAL PROVISIONS
ANNUAL BUDGET.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district's annual budget must contain a complete financial statement, including a statement of:
(1) the outstanding district obligations;
(2) the amount of cash on hand to the credit of each district fund;
(3) the amount of money received by the district from all sources during the previous year;
(4) the amount of money available to the district from all sources during the ensuing year;
(5) the amount of the balances expected at the end of the year in which the budget is being prepared;
(6) the estimated amount of revenue and balances available to cover the proposed budget; and
(7) the estimated tax rate that will be required.
(b) The board may amend the budget after adoption.
(c) The district may not spend money for an expense not included in the annual budget or an amendment to it unless the board by order declares the expense to be necessary.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.01, eff. April 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.21.htm
- Text hash
- sha256 8a2262b1ce64dceb31c56d80d3b0b9d8902779e5d13e049fd2cd5321aad9fbf4
- 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.