Texas Special District Local Laws Code § 1122.2522 Rollback Tax Rate Provisions Applicable

Sec. 1122.2522. ROLLBACK TAX RATE PROVISIONS APPLICABLE. (a) If in any year the board adopts a tax rate that exceeds the rollback tax rate calculated as provided by Chapter 26, Tax Code, the qualified voters of the district by petition may require that an election be held to determine whether or not to reduce the tax rate adopted by the board for that year to the rollback tax rate.

(b) To the extent a conflict exists between this section and a provision of the Tax Code, the provision of the Tax Code prevails.

Added by Acts 2015, 84th Leg., R.S., Ch. 382 (H.B. 1596), Sec. 17, eff. June 10, 2015.

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Last modified: September 28, 2016