Texas Special District Local Laws Code § 8268.204 Taxes For Bonds

Sec. 8268.204. 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. 1134 (H.B. 4083), Sec. 1, eff. June 15, 2007.

Section: Previous  8268.021  8268.022  8268.023  8268.024  8268.051  8268.052  8268.101  8268.102  8268.103  8268.104  8268.151  8268.152  8268.201  8268.202  8268.203

Last modified: September 28, 2016