Tex. Tax Code § 302.002 · Subchapter A. PROPERTY TAXES
OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52, of the Texas Constitution are not considered.
(b) This section prevails over a provision of a municipal charter to the extent of a conflict.
(c) This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.302.htm
- Text hash
- sha256 f577ab8f1050f43706e3babf0147b0187cdf19a9fb75283ed519be324247ad61
- 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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