Texas Special District Local Laws Code Sec. § 8382.152 Operation and Maintenance Tax (a) If authorized at an election held under Section 8382.151 (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. (c) If required by an agreement between the district and a municipality under Section 8382.105 (Compliance With and Enforceability of Municipal Consent Agreement, Ordinance, or Resolution), the total ad valorem tax rate of the district may not be less than the total ad valorem tax rate of the municipality. Added by Acts 2011, 82nd Leg., R.S., Ch. 1114 (S.B. 1913), Sec. 1, eff. June 17, 2011.