Texas Special District Local Laws Code § 8137.202 Taxes For Bonds And Other Obligations

Sec. 8137.202. TAXES FOR BONDS AND OTHER OBLIGATIONS. At the time bonds or other obligations payable wholly or partly from ad valorem taxes are issued:

(1) the board shall impose a continuing direct annual ad valorem tax, without limit as to rate or amount, for each year that all or part of the bonds are outstanding; and

(2) the district annually shall impose an ad valorem tax on all taxable property in the district in an amount sufficient to:

(A) pay the interest on the bonds or other obligations as the interest becomes due;

(B) create a sinking fund for the payment of the principal of the bonds or other obligations when due or the redemption price at any earlier required redemption date; and

(C) pay the expenses of imposing the taxes.

Added by Acts 2005, 79th Leg., Ch. 432 (S.B. 1800), Sec. 1, eff. June 17, 2005.

Section: Previous  8137.002  8137.003  8137.004  8137.005  8137.051  8137.052  8137.101  8137.102  8137.103  8137.104  8137.105  8137.106  8137.151  8137.152  8137.201

Last modified: September 28, 2016