Texas Education Code

§ 45.0021 — RESTRICTION ON MAINTENANCE TAX LEVY

ED § 45.0021Title 2. PUBLIC EDUCATION · Part I. SCHOOL FINANCE AND FISCAL MANAGEMENT · Ch. 45. SCHOOL DISTRICT FUNDS · Art. A. TAX BONDS AND MAINTENANCE TAXES

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(a)A school district may not levy the district's maintenance taxes described by Section 45.002 at a rate intended to create a surplus in maintenance tax revenue for the purpose of paying the district's debt service.

(b)A person who owns taxable property in a school district is entitled to an injunction restraining the collection of taxes by the district if the district adopts a maintenance tax rate in violation of Subsection (a). An action to enjoin the collection of taxes must be filed before the date the district delivers substantially all of the district's tax bills.

(c)The agency shall:

(1)develop a method to identify school districts that may have adopted a maintenance tax rate in violation of Subsection (a), which must include a review of data over multiple years;

(2)for each school district identified under the method developed under Subdivision (1), investigate as necessary to determine whether the district has adopted a maintenance tax rate in violation of Subsection (a);

(3)if the agency determines that a school district has adopted a maintenance tax rate in violation of Subsection (a):

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Legislative history

Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 20, eff. September 1, 2021.