Sec. 3901.114. ANNEXATION OR EXCLUSION OF LAND. (a) The district may annex land as provided by Subchapter J, Chapter 49, Water Code.
(b) The district may exclude land as provided by Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local Government Code, does not apply to the district.
(c) The district may include and exclude land as provided by Sections 54.739-54.747, Water Code. A reference in those sections to a "tax" means an ad valorem tax for the purposes of this subsection.
(d) If the district adopts a sales and use tax authorized at an election held under Section 3901.252 and subsequently includes new territory in the district under this section, the district:
(1) is not required to hold another election to approve the imposition of the sales and use tax in the included territory; and
(2) shall impose the sales and use tax in the included territory as provided by Chapter 321, Tax Code.
(e) If the district adopts a sales and use tax authorized at an election held under Section 3901.252 and subsequently excludes territory in the district under this section, the sales and use tax is inapplicable to the excluded territory, as provided by Chapter 321, Tax Code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 861 (H.B. 3842), Sec. 1, eff. June 17, 2011.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 897 (S.B. 1362), Sec. 10, eff. June 18, 2015.
Section: Previous 3901.107 3901.108 3901.109 3901.110 3901.111 3901.112 3901.113 3901.114 3901.115 3901.116 3901.117 3901.151 3901.152 3901.153 3901.154 NextLast modified: September 28, 2016