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Texas Transportation Code - Section 256.054. Additional County Taxes For County Roads And Flood Control; Bonds

Legal Research Home > Texas Lawyer > Transportation Code > Texas Transportation Code - Section 256.054. Additional County Taxes For County Roads And Flood Control; Bonds

§ 256.054. ADDITIONAL COUNTY TAXES FOR COUNTY ROADS AND 
FLOOD CONTROL;  BONDS.  (a) A county may impose ad valorem taxes as 
provided by Section 1-a, Article VIII, Texas Constitution, for the 
construction and maintenance of farm-to-market and lateral roads or 
for flood control, not to exceed the maximum tax rate established by 
that section, only if the taxes are approved at an election held 
under this section.
	(b)  The commissioners court of the county may order an 
election under this section on its own motion.  The court shall 
order an election under this section if it receives a petition 
requesting the election signed by a number of registered voters of 
the county equal to at least 10 percent of the number of voters who 
voted in the most recent general election in the county.  The court 
may adopt the order only at a regular session of the court.  The 
order must specify the maximum rate of the tax to be voted on.
	(c)  The proposition submitted to the voters at the election 
may provide that the tax may be used for the construction and 
maintenance of farm-to-market and lateral roads, for flood control 
purposes, or for both, as determined by the commissioners court.  At 
an election to adopt a tax for only one of those purposes, the 
ballot shall be printed to permit voting for or against the 
proposition:  "Adopting a tax not exceeding ___ cents on each $100 
valuation," specifying the purpose of the tax to be voted on.  At an 
election to adopt a tax for each of those purposes, the ballot shall 
be printed to permit voting for or against the proposition:  
"Adopting a farm-to-market and lateral roads tax not exceeding ___ 
cents and a flood control tax not exceeding ___ cents on each $100 
valuation."
	(d)  In addition to the notice of the election required by 
Section 4.003, Election Code, the county judge shall post a copy of 
the election order at a public place in each county election 
precinct not later than the 14th day before the date of the 
election.
	(e)  If a majority of the votes received in the election 
favor adoption of the tax, the commissioners court shall impose the 
tax each year in the same manner as other county ad valorem taxes.
	(f)  The commissioners court may call a subsequent election 
to change the maximum rate of a farm-to-market and lateral road tax 
or flood control tax previously adopted by the county in the manner 
provided by this section for an election to adopt a tax.
	(g)  The commissioners court of a county that adopts a tax as 
provided by this section may issue negotiable county bonds or 
county time warrants for the construction or improvement of 
farm-to-market and lateral roads or the construction of permanent 
improvements for flood control purposes if the bonds or warrants 
are authorized by a majority of the votes received in an election 
ordered by the commissioners court.  The commissioners court shall 
submit each proposition separately at the election.  The 
commissioners court shall issue the bonds or warrants and impose 
the taxes for those bonds or warrants as provided by Subtitles A and 
C, Title 9, Government Code.

Acts 1995, 74th Leg., ch. 165, § 1, eff. Sept. 1, 1995.  Amended 
by Acts 2001, 77th Leg., ch. 1420, § 8.375, eff. Sept. 1, 2001.

Last modified: August 10, 2007