Tex. Spec. Dist. Local Laws Code § 8511.0603 · Subchapter F. TAX PROVISIONS
ASSESSMENT AND COLLECTION OF TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Concurrently with the imposition of county taxes by the commissioners courts, the board shall impose a tax for the authority on all taxable property in the authority that is subject to taxation. The board shall immediately certify the tax rate to the assessor-collector of each county located wholly or partly inside the authority.
(b) The tax assessor-collector of each county located wholly or partly inside the authority shall act as the tax assessor-collector for the authority for property in the authority located in that county.
(c) The fee of each county tax assessor-collector for assessing and collecting the authority's taxes may not exceed one percent of the taxes collected, to be paid over and disbursed in each county in the same manner as other fees of office.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 914 (H.B. 3530), Sec. 1.03, eff. April 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.8511.htm
- Text hash
- sha256 2a787d6d32563aa4bb65b18a954633ac5ae628a7e33aa1daf3160f8af451d31b
- 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.