Texas Special District Local Laws Code § 8263.204 Taxes For Bonds

Sec. 8263.204. TAXES FOR BONDS. At the time bonds 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 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. 965 (H.B. 4074), Sec. 1, eff. June 15, 2007.

Section: Previous  8263.021  8263.022  8263.023  8263.024  8263.051  8263.052  8263.101  8263.102  8263.103  8263.104  8263.151  8263.152  8263.201  8263.202  8263.203

Last modified: September 28, 2016