Tex. Water Code § 51.512 · Subchapter L. TAX PLAN
ALTERNATIVE PLANS OF TAXATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district's taxes for all purposes, except to pay the cost of preliminary surveys, may be levied, assessed, and collected on an adopted basis to be chosen from the alternatives provided in this section.
(b) The district's tax plan may be based on any one of the following:
(1) ad valorem basis;
(2) benefit basis;
(3) ad valorem basis to obtain a part or percentage of the total tax or to apply to a specific part of the district and benefit basis applied to the other part of percentage of the tax or to the remaining part of the district; or
(4) either ad valorem or benefit basis on designated property or defined areas of the district to pay for improvements, facilities, or service peculiar to the defined part of the district and not generally and directly benefiting the district as a whole.
Notes and commentary — not statutory text
History
Acts 1971, 62nd Leg., p. 351, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/WA/htm/WA.51.htm
- Text hash
- sha256 db7193093dc9741f94ff5cfd9861c42b68c0e0704b5faf775f8ea39e3034a58a
- 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
Cited by 5 provisions
Provisions in this library whose text cites Tex. Water Code § 51.512. Each shows the citation as that text prints it.
Water Code
- Tex. Water Code § 51.505ORDER.Printed as Section 51.512
- Tex. Water Code § 51.511AUTHORITY TO ADOPT ALTERNATIVE PLANS OF TAXATION.Printed as Sections 51.512-51.530
- Tex. Water Code § 51.513ADOPTION OF PLAN OF TAXATION.Printed as Section 51.512(b)(4)
- Tex. Water Code § 51.516OBTAINING FUNDS TO CONSTRUCT, ADMINISTER, MAINTAIN, AND OPERATE IMPROVEMENTS AND FACILITIES IN DEFINED PART OF DISTRICT.Printed as Section 51.512(b)(4)
- Tex. Water Code § 51.517ADOPTION OF TAX PLAN FOR ONLY PART OF DISTRICT.Printed as Section 51.512(b)(4)
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.