Tex. Spec. Dist. Local Laws Code § 3975.0313 · Subchapter C. POWERS AND DUTIES
ADDING OR EXCLUDING LAND.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may add land as provided by Subchapter J, Chapter 49, Water Code.
(b) The district may exclude land as provided by Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local Government Code, does not apply to the district.
(c) The district may include and exclude land as provided by Sections 54.739-54.747, Water Code. A reference in those sections to a "tax" means an ad valorem tax for the purposes of this subsection.
(d) If the district adopts a sales and use tax authorized at an election held under Section 3975.0602 and subsequently includes new territory in the district under this section, the district:
(1) is not required to hold another election to approve the imposition of the sales and use tax in the included territory; and
(2) shall impose the sales and use tax in the included territory as provided by Chapter 321, Tax Code.
(e) If the district adopts a sales and use tax authorized at an election held under Section 3975.0602 and subsequently excludes territory in the district under this section, the sales and use tax is inapplicable to the excluded territory, as provided by Chapter 321, Tax Code, but is applicable to the territory remaining in the district.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1257 (H.B. 4662), Sec. 1, eff. June 14, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3975.htm
- Text hash
- sha256 2c3d969bcd46bcd8596e37d51fa8cf6f87ff1583b779c6a5aa53089d9d282fda
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Local Government Code
Special District Local Laws Code
Water Code
- Tex. Water Code ch. 49, subch. JANNEXATION OR EXCLUSION OF LANDPrinted as Subchapter J, Chapter 49, Water Code
- Tex. Water Code § 54.739SUBSTITUTING LAND OF EQUAL VALUE.Printed as Sections 54.739-54.747, Water Code
- Tex. Water Code § 54.747SERVICE TO INCLUDED LAND.Printed as Sections 54.739-54.747, Water 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.