Tex. Spec. Dist. Local Laws Code § 3858.153 · Subchapter D. GENERAL FINANCIAL PROVISIONS
AD VALOREM TAX; ELECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district must hold an election in the manner provided by Subchapter L, Chapter 375, Local Government Code, to obtain voter approval before the district imposes an ad valorem tax.
(b) If authorized at an election under Subsection (a) and subject to Subsection (c), the district may impose an annual ad valorem tax on taxable property in the district to:
(1) maintain and operate the district;
(2) construct or acquire improvements; or
(3) provide a service.
(c) Repealed by Acts 2015, 84th Leg., R.S., Ch. 974 , Sec. 8(a), eff. January 1, 2016.
(d) The board shall determine the tax rate. The tax rate may not exceed 15 cents per $100 valuation.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1203 (H.B. 4825), Sec. 1, eff. June 19, 2009.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 974 (H.B. 2259), Sec. 8(a), eff. January 1, 2016.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3858.htm
- Text hash
- sha256 1698b0b6da04b472333905f454824028937a984895dab4da64d81f6638eec5b5
- 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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