Texas Special District Local Laws Code Sec. § 7986.152 Operation and Maintenance Tax (a) If authorized at an election held under Section 7986.151 (Elections Regarding Taxes or Bonds), the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107 (Operation and Maintenance Tax), Water Code. (b) The board shall determine the tax rate. The rate may not exceed the rate approved at the election. Added by Acts 2017, 85th Leg., R.S., Ch. 458 (S.B. 1526), Sec. 1, eff. September 1, 2017.