Tex. Health & Safety Code Section 285.062
Tax Election Procedures


(a)

Except as otherwise provided by this subchapter, an election to adopt or abolish the tax or to change the rate of the tax is governed by the provisions of Subchapter E (Calling of Election), Chapter 323 (County Sales and Use Tax Act), Tax Code, applicable to an election to adopt or abolish a county sales and use tax.

(b)

An election is called by the adoption of a resolution by the governing body of the district. The governing body shall call an election if a number of qualified voters of the district equal to at least five percent of the number of registered voters in the district petitions the governing body to call the election.

(c)

At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: “The adoption of a local sales and use tax in (name of district) at the rate of (proposed tax rate) percent to be used to reduce the district property taxes.”

(d)

At an election to abolish the tax, the ballot shall be prepared to permit voting for or against the proposition: “The abolition of the local sales and use tax in (name of district).”

(e)

At an election to change the rate of the tax, the ballot shall be prepared to permit voting for or against the proposition: “The (increase or decrease, as applicable) in the rate of the local sales and use tax imposed by (name of district) from (tax rate on election date) percent to (proposed tax rate) percent.”
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 2001, 77th Leg., ch. 1290, Sec. 3, eff. Sept. 1, 2001.

Source: Section 285.062 — Tax Election Procedures, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­285.­htm#285.­062 (accessed Mar. 23, 2024).

285.001
Definition
285.002
Applicability of Subchapter
285.003
Authority to Make Revenue Anticipation Agreement
285.004
Terms
285.005
Refunding Prohibited
285.006
Security
285.007
Limitation on Use of Proceeds
285.008
Bonds
285.009
Taxes to Secure Bonds
285.021
Definitions
285.022
Authority to Construct, Improve, Operate, and Lease Parking Station
285.023
Authority to Issue Revenue Bonds
285.024
Form and Execution of Bonds
285.025
Terms
285.026
Approval and Registration of Bonds
285.027
Other Bonds
285.028
Use of Proceeds
285.029
Change for District Services
285.030
Procedures for Station Operation
285.041
Appointment of Tax Assessor and Collector
285.051
Authority of Governing Body
285.052
Petition
285.061
Tax Authorized
285.062
Tax Election Procedures
285.063
Effective Date of Tax or Tax Change
285.064
Use of Tax Revenue
285.071
Definition
285.072
Liability of a Hospital District Management Contractor
285.081
Optional Four-year Terms
285.082
Optional Three-year Terms
285.083
Resignation of Term
285.091
Hospital District Contracts, Collaborations, and Joint Ventures
285.101
Facilities or Services for Elderly or Disabled
285.131
Write-in Voting in Election for Board Members
285.151
Assets Transferred on Dissolution
285.161
Tax Authorized
285.162
Tax Rate
285.163
Tax Election Procedures
285.164
Election in Other Taxing Authority
285.165
Use of Tax
285.166
Effective Date
285.167
County Sales and Use Tax Act Applicable
285.201
Provision of Medical and Hospital Care
285.202
Use of Tax Revenue for Abortions
285.231
Election to Increase Maximum Tax Rate
285.301
Establishment of Nonprofit Corporation
285.302
Compliance by Nonprofit Corporation with Certain Laws
285.901
Disposition of Salvage and Surplus Property

Accessed:
Mar. 23, 2024

§ 285.062’s source at texas​.gov