Tex. Spec. Dist. Local Laws Code § 7803.258 · Subchapter F. DEFINED AREAS
TAXATION; GENERAL PROVISIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An annexed separately defined area is a separate tax area for the payment of all indebtedness incurred for improvements constructed on authorization of the defined area and for the maintenance of those improvements.
(b) A separately defined area is liable only for indebtedness incurred or taxes imposed for improvements and the maintenance of those improvements authorized by the defined area. No other part of the district, including another separately defined area, is liable for the payment of the indebtedness or taxes described by this subsection.
(c) Taxes in a separately defined area shall be imposed in the manner provided by Sections 7803.152 and 7803.153.
(d) The provisions authorizing a maintenance tax contained in Section 49.107, Water Code, apply to a separately defined area.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.02, eff. April 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.7803.htm
- Text hash
- sha256 9931aaf0f036cc109091126b8edce18524be25dfeb93266f16ec6f2480dcbca2
- 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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