Texas Special District Local Laws Code § 8242.202 Taxes For Bonds

Sec. 8242.202. TAXES FOR BONDS. At the time bonds payable in whole or in part 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 as the interest becomes due;

(B) create a sinking fund for the payment of the principal of the bonds 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. 540 (S.B. 1070), Sec. 1, eff. June 16, 2007.

Section: Previous  8242.001  8242.002  8242.003  8242.004  8242.005  8242.051  8242.052  8242.053  8242.101  8242.102  8242.103  8242.151  8242.152  8242.201

Last modified: September 28, 2016