Tex. Tax Code § 323.408 · Subchapter E. TAX ELECTION PROCEDURES
ELECTION CONTEST: DELAYED EFFECTIVE DATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) When the comptroller receives a notice of contest of an election under this chapter, the effective date of the tax or the abolition of a tax is suspended.
(b) When a final judgment is entered in the election contest, the county judge shall notify the comptroller by United States certified or registered mail and enclose a certified copy of the final judgment.
(c) If the final judgment in the election contest results in a change in the tax status of the county under this chapter, the tax or the abolition of the tax takes effect as provided by Section 323.102 except that the notice of the final judgment is substituted for the notice of election results prescribed by Section 323.405.
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.323.htm
- Text hash
- sha256 a8ab7a775e4981526362750386946927669209cb79e88e2d764c3b0ae27327ba
- 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.
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 323.408. Each shows the citation as that text prints it.
Local Government Code
- Tex. Loc. Gov't Code § 326.092IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.Printed as Sections 323.101, 323.105, 323.404, and 323.406 through 323.408, Tax Code
- Tex. Loc. Gov't Code § 336.252IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.Printed as Sections 323.101, 323.105, 323.404, and 323.406-323.408, Tax Code
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