Tex. Transp. Code Section 451.555
Added Territory: Effective Date of Taxes

(a)

Except as provided by Subsection (b), a tax imposed by an authority takes effect in territory added to the authority when the addition takes effect.

(b)

A sales and use tax imposed by an authority under Subchapter I takes effect in territory added to the authority under this subchapter on the first day of the first calendar quarter that begins after the date the comptroller receives:

(1)

a certified copy of an order adding the territory or of an order canvassing the returns and declaring the result of the election; and

(2)

a map of the authority showing clearly the territory added.

(c)

The presiding officer of the board shall send the order and map required under Subsection (b) to the comptroller by certified or registered mail.

(d)

The order must include the effective date of the tax.

(e)

The comptroller may delay implementation of the sales and use tax in the added territory for one calendar quarter by notifying the presiding officer of the board before the 11th day after the date the comptroller receives the order and map under this section that the comptroller requires more time. If implementation is delayed, the tax takes effect on the first day of the second calendar quarter that begins after the date the comptroller receives the order and map.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

Source: Section 451.555 — Added Territory: Effective Date of Taxes, https://statutes.­capitol.­texas.­gov/Docs/TN/htm/TN.­451.­htm#451.­555 (accessed Jun. 5, 2024).

451.001
Definitions 451.002
Liberal Construction 451.003
Chapter Not Applicable to Bicounty Area 451.051
Powers Applicable to Confirmed Authority 451.052
Nature of Authority 451.053
Responsibility for Control of Authority 451.054
General Powers of Authority 451.055
Contracts 451.056
Operation of Transit Authority System 451.057
Acquisition of Property by Agreement 451.058
Use and Acquisition of Property of Others 451.059
Eminent Domain Proceedings 451.060
Agreement with Utilities, Carriers 451.061
Fares and Other Charges 451.062
Power to Enter Real Property 451.063
Tax Exemption 451.064
Parking Areas: Certain Authorities 451.065
Roadways, Trails, Lighting: Certain Authorities 451.066
Spending Limitation: Trails and Lighting in Certain Authorities 451.067
Emergency Medical Services: Certain Authorities 451.068
Free Fares Program: Certain Authorities 451.070
Elections 451.071
Referendum for Rail Plan 451.072
General Authority to Call Election: Certain Authorities 451.101
Board Powers 451.102
Budget 451.103
Operating Expenditures 451.104
Investment Powers: Certain Authorities 451.105
Depository 451.106
General Manager 451.107
Rules 451.108
Peace Officers 451.109
Advisory Committee 451.110
Purchases: Competitive Bidding 451.111
Purchases: Notice of Noncompetitive Bid Proposals 451.112
Conflicts of Interest: Board Members 451.113
Driving on Certain Authority Right-of-way 451.131
Applicability 451.132
Five-year Capital Improvement Plan 451.133
Operating Expenses and Capital Expenditures 451.134
Operating Reserve Account 451.135
Strategic Plan 451.136
Rail Safety Plan and Reports 451.137
Competitive Bids for and Purchase of Transit Services 451.138
Public Involvement Policy 451.139
Issuance of Bonds for Self-insurance or Retirement or Pension Fund Reserves 451.151
Station or Terminal Complex: System Plan 451.152
Station or Terminal Complex: Facilities 451.153
Approval of Municipality 451.154
Station or Terminal Complex: Limitation on Real Property Acquisition 451.155
Transfer of Real Property in Station or Terminal Complex 451.201
Definition 451.202
Application of Subchapter Limited to Certain Authorities 451.203
Station or Terminal Complex: Regional Economic Development Facilities in Certain Authorities 451.204
Contracts for Regional Economic Development Facilities 451.205
Station or Terminal Complex: Regional Economic Development Facilities Additional Tax 451.206
Use of Revenue for Regional Economic Development Facilities 451.207
Continuation of Tax Rate Increase 451.251
Contract Goals for Disadvantaged Businesses 451.252
Minority and Disadvantaged Individuals Program: Certain Authorities 451.253
Minority and Women-owned Business Program: Certain Authorities 451.254
Program for Persons with Physical Disabilities: Certain Authorities 451.255
Transportation for Jobs Program Participants 451.256
Waiver of Federal Requirements 451.351
Definition 451.352
Power to Issue Bonds 451.353
Bond Terms 451.354
Sale 451.355
Approval 451.356
Incontestability 451.357
Security Pledged 451.358
Pledge of Revenue Limited 451.359
Refunding Bonds 451.360
Bonds as Authorized Investments 451.361
Exchange of Bonds for Existing System 451.362
Short-term Bonds 451.363
Tax Exemption 451.401
General Power of Taxation 451.402
Voter Approval Required for Tax 451.403
Authority Tax Code and Rules 451.404
Sales and Use Tax 451.405
Maximum Tax Rate in Authority Area 451.406
Initial Sales Tax: Effective Date 451.407
Rate Decrease: Sales and Use Tax 451.408
Rate Increase: Sales and Use Tax 451.409
Sales and Use Tax Rate Increase: Petition and Election 451.410
Sales and Use Tax Increase or Decrease: Ballots 451.411
Results of Election 451.412
Effective Date of Tax Rate Change 451.413
Tax Effective Dates After Election Contest 451.414
Maximum Rate of Vehicle Emissions Tax 451.415
Exemptions 451.416
Emissions Tax Year 451.417
Emissions Tax Payments: Delinquency 451.418
Collection of Emissions Taxes by County Assessor-collector 451.419
Penalties and Interest: Emissions Taxes 451.420
Board Rules: Emissions Taxes 451.451
Financial Audits 451.452
Review of Audit: Certain Authorities 451.454
Performance Audits: Certain Authorities 451.455
Computation of Performance Indicators 451.456
Performance Audit Response 451.457
Delivery of Report and Response 451.458
Internal Auditor 451.460
Annual Report 451.501
Board Membership 451.502
Appointment of Members 451.503
Appointments Panel 451.504
Board Vacancies 451.505
Board Terms 451.506
Term Limitations 451.507
Board Membership: Residency in Authority 451.508
Removal by Board 451.509
Removal by Appointing Person or Entity 451.510
Grounds for Removal from Board 451.511
Removal of Board Member: Notice and Hearing 451.512
Ground for Removal: Validity of Board Acts 451.513
Recall of Members: Certain Authorities 451.514
Board Meetings: When Held 451.515
Board Meetings: Voting 451.516
Increase of Membership: Continuity 451.517
Board Meetings: Rules and Bylaws 451.518
Board Meetings: Notice 451.519
Board Members: Expenses 451.520
Board Officers and Secretaries 451.551
Addition of Territory by Municipal Annexation 451.552
Addition of Municipality by Election 451.553
Addition of County Area by Election 451.554
Board Approval of Annexation: Effective Date 451.555
Added Territory: Effective Date of Taxes 451.601
Unit of Election Defined 451.602
Authorities Covered by Subchapter 451.603
Withdrawal of Unit of Election 451.604
Petition for Withdrawal Election 451.605
Review of Petition 451.606
Invalid Petition 451.607
Election 451.608
Result of Withdrawal Election 451.609
Effect of Withdrawal 451.610
Continuation of Services to Persons with Disabilities 451.0611
Enforcement of Fares and Other Charges 451.611
Determination of Total Amount of Financial Obligations of Withdrawn Unit 451.0612
Fare Enforcement Officers 451.612
Certification of Net Financial Obligation of Unit 451.613
Collection of Sales and Use Tax After Withdrawal 451.614
Refunds of Excess Sales and Use Tax Revenue 451.615
Use of Refunded Revenue 451.616
Revenue from Withdrawn Unit for Providing Services for Persons with Disabilities 451.617
Withdrawal: Alternative Method for Certain Authorities 451.618
Withdrawal: Alternative Method for Certain Emergency Services Districts 451.651
Initial Proceedings to Create Authority 451.652
Notice of Hearing 451.653
Conduct of Hearing 451.654
Ordinance of Creation 451.655
Municipality to Fund Board 451.656
Board to Order Election 451.657
Commissioners Court to Designate Election Areas 451.658
Election Notice 451.659
Proposition 451.660
Conduct of Election: Separate Results for Unit of Election 451.661
Results of Election 451.662
Costs of Board 451.663
Composition of Board on Confirmation 451.664
Cost of Election 451.665
Expiration of Unconfirmed Authority 451.701
Definitions 451.702
Election Authorized 451.703
Conduct of Initial Election: Separate Result 451.704
Results of Election 451.705
Subsequent Elections 451.706
Limitation on Tax Rate 451.707
Governance of District 451.708
District Assets and Recordkeeping 451.709
Nature of District 451.710
Annexation of Territory by Municipality 451.751
Applicability 451.752
Definitions 451.753
General Provisions Relating to Agreements, Recognition, and Strikes 451.754
Recognition of Peace Officer Association 451.755
Open Records 451.756
Ratification and Enforceability of Agreement 451.757
Agreement Supersedes Conflicting Provisions 451.758
Election to Repeal Agreement 451.1075
Prohibition of Consumption of Alcoholic Beverage 451.3625
Bonds for Rail System 451.5021
Board Composition 451.5035
Designation of Alternate by Mayor
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 451.555’s source at texas​.gov