Texas Special District Local Laws Code § 3914.202 Operation And Maintenance Tax

Sec. 3914.202. OPERATION AND MAINTENANCE TAX. (a) If authorized by a majority of the district voters voting at an election held in accordance with Section 3914.201, the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107, Water Code, for any district purpose, including to:

(1) maintain and operate the district;

(2) construct or acquire improvements; or

(3) provide a service.

(b) The board shall determine the tax rate. The rate may not exceed the rate approved at the election.

(c) Section 49.107(h), Water Code, does not apply to the district.

Added by Acts 2013, 83rd Leg., R.S., Ch. 814 (S.B. 1821), Sec. 1, eff. June 14, 2013.

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Last modified: September 28, 2016