Texas Special District Local Laws Code § 8349.202 Taxes For Bonds And Other Obligations

Sec. 8349.202. 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, at a rate not to exceed the rate approved at an election held under Section 8349.151, 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 2009, 81st Leg., R.S., Ch. 1085 (H.B. 4778), Sec. 1, eff. June 19, 2009.

Section: Previous  8349.052  8349.101  8349.102  8349.103  8349.104  8349.105  8349.106  8349.107  8349.108  8349.109  8349.110  8349.151  8349.152  8349.201  8349.202

Last modified: September 28, 2016