Texas Transportation Code
§ 256.052 — ADOPTION OF SPECIAL ROAD TAX
TN § 256.052Title 6. ROADWAYS · Part C. COUNTY ROADS AND BRIDGES · Ch. 256. FUNDS AND TAXES FOR COUNTY ROADS · Art. B. TAXES FOR COUNTY ROADS
Statute text
View on source(a)At an election held under this section, a county or political subdivision or defined district of a county may adopt the additional ad valorem tax not to exceed 15 cents on the $100 valuation of property provided by Section 9, Article VIII, Texas Constitution, for the further maintenance of the county roads.
(b)On a petition signed by a majority of the registered voters of a political subdivision or other specified portion of a county, the commissioners court of the county by order shall declare the political subdivision or specified portion of the county to be a defined district and shall record the order in the court's minutes. The petition must define by metes and bounds the territory requested to be included in the proposed defined district.
(c)The commissioners court shall order an election to adopt the tax if it receives a petition requesting the election that is signed by:
(1)at least 200 registered voters of the county, if the petition requests an election to approve a tax for the county; or
(2)at least 50 registered voters of the political subdivision or defined district, if the petition requests an election to approve a tax for a political subdivision or defined district.
(d)The commissioners court shall set the rate of the tax in the election order. The court shall order the election to be held on the first authorized uniform election date prescribed by Subchapter A, Chapter 41, Election Code, that occurs after the 20th day after the date the election is ordered.
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Legislative history
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.