Tex. Spec. Dist. Local Laws Code Section 7979.101
Elections Regarding Taxes or Bonds


The district may issue, without an election, bonds and other obligations secured by:


revenue other than ad valorem taxes; or


contract payments described by Section 7979.103 (Contract Taxes).


The district must hold an election in the manner provided by Chapters 49 (Provisions Applicable to All Districts) and 54 (Municipal Utility Districts), Water Code, to obtain voter approval before the district may impose an ad valorem tax or issue bonds payable from ad valorem taxes.


The district may not issue bonds payable from ad valorem taxes to finance a road project unless the issuance is approved by a vote of a two-thirds majority of the district voters voting at an election held for that purpose.


Section 49.303 (Excluding Land or Other Property from District)(d), Water Code, does not apply to the district. The district may rely on a previously held election for the approval to issue bonds payable in whole or in part from taxes after the exclusion of territory described by the Act enacting this section.
Added by Acts 2017, 85th Leg., R.S., Ch. 619 (H.B. 4270), Sec. 1, eff. June 12, 2017.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 476 (S.B. 1167), Sec. 2, eff. June 14, 2021.

Source: Section 7979.101 — Elections Regarding Taxes or Bonds, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­7979.­htm#7979.­101 (accessed Jun. 5, 2024).

Jun. 5, 2024

§ 7979.101’s source at texas​.gov