Tex. Transp. Code Section 256.051
County, Precinct, and Road District Bond Taxes

(a)

In each year in which bonds issued under Chapter 1471 (Bonds for County Roads), Government Code, are outstanding, the county, precinct, or road district that issued the bonds shall impose taxes in an amount sufficient to pay the principal of and interest on the bonds.

(b)

The taxes shall be imposed in the manner provided by Sections 51.502 (Hearing to Determine Basis of Taxation) through 51.506 (Change Tax Plan), Water Code. A reference in Chapter 257 (Road Districts) or in Chapter 1471 (Bonds for County Roads), Government Code, to ad valorem taxes applies to a tax levied by the commissioners court under this section on a basis other than the ad valorem basis.

(c)

Taxes for bonds issued on the full faith and credit of the county shall be assessed and collected by the county assessor-collector in the manner provided by law for the assessment and collection of other county taxes.

(d)

Taxes for bonds issued for and on the full faith and credit of a precinct or road district shall be assessed and collected by the county assessor-collector in the manner provided for the assessment and collection of common school district taxes.

(e)

The county assessor-collector shall pay taxes collected under this section to the county treasurer in the manner that other taxes are paid.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.374, eff. Sept. 1, 2001.

Source: Section 256.051 — County, Precinct, and Road District Bond Taxes, https://statutes.­capitol.­texas.­gov/Docs/TN/htm/TN.­256.­htm#256.­051 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 256.051’s source at texas​.gov