Texas Special District Local Laws Code § 1104.252 Tax Rate

Sec. 1104.252. TAX RATE. (a) The board may impose the tax at a rate not to exceed the limit approved by the voters at the election authorizing the imposition of the tax.

(b) Unless the rate is increased as provided by Section 1104.253, the tax rate for all purposes may not exceed five cents on each $100 valuation of all taxable property in the district.

(c) In setting the tax rate, the board shall consider the income of the district from sources other than taxation.

Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.

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Last modified: September 28, 2016