Texas Special District Local Laws Code
Sec. § 3975.0502
Operation and Maintenance Tax


(a)

If authorized by a majority of the district voters voting at an election under Section 3975.0501 (Tax Election Required), the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by Section 49.107 (Operation and Maintenance Tax), Water Code, for any district purpose, including to:

(1)

maintain and operate the district;

(2)

construct or acquire improvements; or

(3)

provide a service.

(b)

The board shall determine the operation and maintenance tax rate. The rate may not exceed the rate approved at the election.

(c)

Section 49.107 (Operation and Maintenance Tax)(h), Water Code, does not apply to the district.
Added by Acts 2019, 86th Leg., R.S., Ch. 1257 (H.B. 4662), Sec. 1, eff. June 14, 2019.
Source
Last accessed
Jan. 26, 2020