Texas Special District Local Laws Code § 8241.204 Taxes For Bonds And Other Obligations

Sec. 8241.204. 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 2007, 80th Leg., R.S., Ch. 948 (H.B. 3998), Sec. 1, eff. June 15, 2007.

Section: Previous  8241.003  8241.004  8241.005  8241.051  8241.052  8241.101  8241.102  8241.103  8241.104  8241.105  8241.151  8241.152  8241.201  8241.202  8241.203

Last modified: September 28, 2016