Texas Special District Local Laws Code 3801.158 – Elections Regarding Taxes or Bonds
Current as of: 2024 | Check for updates
|
Other versions
(a) In addition to the elections required under Subchapter L, Chapter 375, Local Government Code, the district must hold an election in the manner provided by that subchapter to obtain voter approval before the district may:
(1) impose a maintenance tax; or
(2) issue a bond payable from ad valorem taxes or assessments.
(b) The board may submit multiple purposes in a single proposition at an election.
Terms Used In Texas Special District Local Laws Code 3801.158
- Appraisal: A determination of property value.
- Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) The board may not call an election under this chapter unless a written petition requesting an election has been filed with the board. The petition must be signed by:
(1) the owners of a majority of the assessed value of real property in the district according to the most recent certified tax appraisal roll for Harris County; or
(2) at least 50 owners of land in the district, if more than 50 persons own property in the district as determined by the most recent certified tax appraisal roll for Harris County.