Texas Transportation Code - Section 256.052. Adoption Of Special Road Tax
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§ 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, Chapter 41, 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.
Acts 1995, 74th Leg., ch. 165, § 1, eff. Sept. 1, 1995.
Section: 256.005 256.006 256.007 256.008 256.009 256.010 256.051 256.052 256.053 256.054 257.001 257.002 257.003 257.004 257.005
Last modified: August 10, 2007
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