Tex.
Transp. Code Section 256.052
Adoption of Special Road Tax
(a)
At an election held under this section, a county or political subdivision or defined district of a county may adopt the additional ad valorem tax not to exceed 15 cents on the $100 valuation of property provided by Section 9, Article VIII, Texas Constitution, for the further maintenance of the county roads.(b)
On a petition signed by a majority of the registered voters of a political subdivision or other specified portion of a county, the commissioners court of the county by order shall declare the political subdivision or specified portion of the county to be a defined district and shall record the order in the court’s minutes. The petition must define by metes and bounds the territory requested to be included in the proposed defined district.(c)
The commissioners court shall order an election to adopt the tax if it receives a petition requesting the election that is signed by:(1)
at least 200 registered voters of the county, if the petition requests an election to approve a tax for the county; or(2)
at least 50 registered voters of the political subdivision or defined district, if the petition requests an election to approve a tax for a political subdivision or defined district.(d)
The commissioners court shall set the rate of the tax in the election order. The court shall order the election to be held on the first authorized uniform election date prescribed by Subchapter A (Uniform Election Dates), Chapter 41 (Election Dates and Hours for Voting), Election Code, that occurs after the 20th day after the date the election is ordered.(e)
The county judge shall issue an election proclamation.(f)
The ballot for the election shall be printed to permit voting for or against the proposition: “Adopting a road tax.”(g)
If a majority of the votes received in the election favor adoption of the tax, the commissioners court shall impose the tax in the amount specified in the order for the election in the same manner as it imposes other taxes. If the election is held in time, in the year of the election the court shall impose the tax at the same time as other county taxes. Otherwise, the court may impose the tax at any time before the tax roll is made out. If a greater rate is not imposed for a year, the court may lower the rate for the next year without a petition for that action.(h)
A petition calling for an election to adopt a tax under this section may not be granted on or before the first anniversary of the date of an election held under this section at which the voters do not approve the adoption of the tax.(i)
This section does not authorize the issuance of bonds.
Source:
Section 256.052 — Adoption of Special Road Tax, https://statutes.capitol.texas.gov/Docs/TN/htm/TN.256.htm#256.052 (accessed Jun. 5, 2024).
