§ 3813.151 Sales and Use Tax; Excise Tax
§ 3813.152 Tax Election Procedures
§ 3813.153 Ballot Wording
§ 3813.154 Imposition, Computation, Administration, and Governance of Taxes
§ 3813.155 Tax Rates
§ 3813.156 Abolition of Tax
§ 3813.157 Use of Taxes
§ 3813.158 Effective Date of Tax or Tax Change
§ 3813.159 Ad Valorem Tax Prohibited
§ 3813.160 Fees; Charges
§ 3813.161 Borrowing Money
§ 3813.162 Payment of Expenses
§ 3813.163 Bonds

Terms Used In Texas Special District Local Laws Code Chapter 3813 > Subchapter D - Financial Provisions

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Contract: A legal written agreement that becomes binding when signed.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: means real and personal property. See Texas Government Code 311.005
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.