Tex. Spec. Dist. Local Laws Code Section 3861.155
Maintenance and Operation Tax; Election

(a)

Except as provided by Section 3861.161 (Project Development Agreement Required to Impose Taxes or Borrow Money, Including Bonds), the district may impose a tax for maintenance and operation purposes, including for:

(1)

planning, constructing, acquiring, maintaining, repairing, and operating all improvement projects, including land, plants, works, facilities, improvements, appliances, and equipment of the district; and

(2)

paying costs of services, engineering and legal fees, and organization and administrative expenses.

(b)

The district may not impose a maintenance and operation tax unless the maximum tax rate is approved by the governing body of the city and a majority of the district voters voting at an election held for that purpose. If the maximum tax rate is approved, the board may impose the tax at any rate that does not exceed the approved rate.

(c)

A maintenance and operation tax election may be held at the same time and in conjunction with any other district election. The election may be called by a separate election order or as part of any other election order.

(d)

The proposition in a maintenance and operation tax election may be for a specific maximum rate or for an unlimited rate.
Added by Acts 2007, 80th Leg., R.S., Ch. 531 (S.B. 919), Sec. 1, eff. June 16, 2007.

Source: Section 3861.155 — Maintenance and Operation Tax; Election, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3861.­htm#3861.­155 (accessed May 26, 2025).

3861.001
Definitions 3861.002
Creation and Nature of District 3861.003
Purpose 3861.004
Findings of Benefit and Public Purpose 3861.005
District Territory 3861.006
Eligibility for Inclusion in Special Zones 3861.051
Governing Body 3861.052
Appointment or Election of Directors 3861.053
Eligibility 3861.054
Vacancy 3861.055
Director’s Oath or Affirmation 3861.056
Officers 3861.057
Compensation 3861.101
General Powers and Duties 3861.102
Improvement Projects 3861.103
General Powers Regarding Contracts 3861.104
Rules 3861.105
Name Change 3861.106
Use of Roadway, Park, or Other Public Area of the District 3861.107
Adding or Removing Territory 3861.108
Economic Development 3861.109
Terms of Employment 3861.110
No Eminent Domain Power 3861.151
General Powers Regarding Financial Matters 3861.152
Borrowing Money 3861.153
Impact Fees and Assessments 3861.154
Certain Residential Property Not Exempt 3861.155
Maintenance and Operation Tax 3861.156
Use of Surplus Maintenance and Operation Money 3861.157
Bond Issuance Plan Required Before Issuing Bonds 3861.158
Bonds and Other Obligations 3861.159
Bond Maturity 3861.160
Taxes for Bonds and Other Obligations 3861.161
Project Development Agreement Required to Impose Taxes or Borrow Money, Including Bonds 3861.201
Division of District 3861.202
Election for Division of District 3861.203
Appointment of Directors of New Districts 3861.204
Continuing Powers and Obligations of New Districts 3861.205
Contract Authority of New Districts 3861.251
Dissolution by City Ordinance 3861.252
Collection of Assessments and Other Revenue 3861.253
Assumption of Assets and Liabilities 3861.0521
Requirement to Elect All Directors
Green check means up to date. Up to date

Verified:
May 26, 2025

§ 3861.155. Maint. & Operation Tax; Election's source at texas​.gov