Texas Special District Local Laws Code 6604.151 – Ad Valorem Tax for Maintenance and Operations
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(a) The commissioners court may impose a tax at a rate not to exceed 25 cents on each $100 valuation of taxable property in the district to pay the cost of maintaining district property and operating the district.
(b) The commissioners court may not impose the tax until the tax is authorized at an election:
(1) called for that purpose by the commissioners court in the manner provided by § 6604.205; and
(2) at which a majority of the voters voting at the election vote in favor of the imposition of the tax.
Terms Used In Texas Special District Local Laws Code 6604.151
- Property: means real and personal property. See Texas Government Code 311.005
