Texas Education Code

§ 45.006 — MAINTENANCE TAX REQUIRED FOR JUDGMENT ORDERING AD VALOREM TAX REFUND; BONDS

ED § 45.006Title 2. PUBLIC EDUCATION · Part I. SCHOOL FINANCE AND FISCAL MANAGEMENT · Ch. 45. SCHOOL DISTRICT FUNDS · Art. A. TAX BONDS AND MAINTENANCE TAXES

Statute text

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(a)This section applies only to a school district that:

(1)has an average daily attendance of less than 10,000; and

(2)is located in whole or part in a municipality with a population of less than 25,000 that is located in a county with a population of 200,000 or more bordering another county with a population of 2.8 million or more.

(b)Notwithstanding Section 45.003, a school district may levy, assess, and collect maintenance taxes at a rate that exceeds $1.50 per $100 valuation of taxable property if:

(1)additional ad valorem taxes are necessary to pay a debt of the district that:

(A)resulted from the rendition of a judgment against the district before May 1, 1995;

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Legislative history

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.