Tex. Spec. Dist. Local Laws Code Section 8870.152
Limitation on Taxes; Prohibited Taxes and Fees


(a)

The district may not assess an ad valorem tax for administrative, operation, and maintenance expenses in excess of three cents for each $100 valuation.

(b)

The district may not impose a tax on or charge a fee to any person in the district who does not obtain water from the Trinity Aquifer.

(c)

The district may not impose a fee or tax on:

(1)

a municipality that has held an election under Section 8870.006 (Municipality’s Choice of District) or its predecessor statute, Section 19, Chapter 1312, Acts of the 77th Legislature, Regular Session, 2001, and obtains at least 50 percent of its annual water supply from a source other than the Trinity Aquifer;

(2)

a municipally owned utility, as defined by Section 13.002 (Definitions), Water Code, of a municipality described by Subdivision (1); or

(3)

a resident of or other water user within a municipality described by Subdivision (1), whose sole source of water is the municipality or the municipally owned utility of the municipality.
Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.05, eff. April 1, 2015.

Source: Section 8870.152 — Limitation on Taxes; Prohibited Taxes and Fees, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­8870.­htm#8870.­152 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 8870.152’s source at texas​.gov