Tex. Spec. Dist. Local Laws Code § 8409.155 · Subchapter D. SALES AND USE TAX
ABOLITION OR DECREASE OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), the board may abolish or decrease the tax imposed under Section 8409.153 without an election.
(b) The board may not abolish or decrease the tax imposed under Section 8409.153 if the district has outstanding debt secured by the tax and repayment of the debt would be impaired by the abolition or decrease of the tax.
(c) If the board abolishes or decreases the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.
(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 8409.152 before the district may subsequently impose the tax.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.04, eff. April 1, 2017.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.8409.htm
- Text hash
- sha256 2cd8355623b08e03c136737ecefeab7784d473e8402b3c25757e41c33aad51e2
- 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
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.