Tex. Spec. Dist. Local Laws Code Section 1068.251
Imposition of Ad Valorem Tax

(a)

The board may impose a tax on all property in the district subject to district taxation.

(b)

The tax may be used to pay:

(1)

indebtedness issued or assumed by the district; and

(2)

the maintenance and operating expenses of the district.

(c)

The district may not impose a tax to pay the principal of or interest on revenue bonds issued under this chapter.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.

Source: Section 1068.251 — Imposition of Ad Valorem Tax, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1068.­htm#1068.­251 (accessed May 26, 2025).

1068.001
Definitions 1068.002
Authority for Operation 1068.003
Essential Public Function 1068.004
District Territory 1068.005
District Support and Maintenance Not State Obligation 1068.006
Restriction on State Financial Assistance 1068.051
Board Election 1068.052
Notice of Election 1068.053
Ballot Application 1068.054
Qualifications for Office 1068.055
Board Vacancy 1068.056
Officers 1068.057
Compensation 1068.058
Voting Requirement 1068.059
District Administrator 1068.060
General Duties of District Administrator 1068.061
Assistant District Administrator 1068.062
Employees 1068.063
Retirement Benefits 1068.101
District Responsibility 1068.102
Restriction on County Taxation and Debt 1068.103
Management, Control, and Administration 1068.104
Rules 1068.105
Purchasing and Accounting Procedures 1068.106
Mobile Emergency Medical Service 1068.107
District Property, Facilities, and Equipment 1068.108
Eminent Domain 1068.109
Cost of Relocating or Altering Property 1068.110
Gifts and Endowments 1068.111
Construction Contracts 1068.112
Operating and Management Contracts 1068.113
Contracts with Governmental Entities for Services 1068.114
Payment for Treatment 1068.115
Reimbursement for Services 1068.116
Authority to Sue and Be Sued 1068.151
Budget 1068.152
Notice 1068.153
Amendments to Budget 1068.154
Restriction on Expenditures 1068.155
Fiscal Year 1068.156
Annual Audit 1068.157
Inspection of Annual Audit and District Records 1068.158
Financial Report 1068.159
Depository 1068.160
Spending and Investment Restrictions 1068.201
General Obligation Bonds 1068.202
Tax to Pay General Obligation Bonds 1068.203
General Obligation Bond Election 1068.204
Revenue Bonds 1068.205
Refunding Bonds 1068.206
Maturity of Bonds 1068.207
Execution of Bonds 1068.208
Bonds Exempt from Taxation 1068.251
Imposition of Ad Valorem Tax 1068.252
Tax Rate 1068.253
Election to Increase Maximum Tax Rate 1068.254
Tax Assessor-collector
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Verified:
May 26, 2025

§ 1068.251. Imposition of Ad Valorem Tax's source at texas​.gov