Texas § 1061.303 TAX RATE; CHANGE IN RATE.

Texas Statutes

§ 1061.303 — TAX RATE; CHANGE IN RATE.

Texas § 1061.303

Code SDSpecial District Local Laws Code

This text of Texas § 1061.303 (TAX RATE; CHANGE IN RATE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 1061.303 (2026).

Text

Sec. 1061.303. TAX RATE; CHANGE IN RATE.

(a)The district may impose a tax authorized by this subchapter in increments of one-eighth of one percent, with a minimum rate of one-eighth of one percent and a maximum rate of two percent.

(b)The district may increase the rate of a tax authorized by this subchapter to a maximum of two percent or decrease the rate of the tax to a minimum of one-eighth of one percent if the change is approved by a majority of the voters of the district at an election called for that purpose.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 1061.303. TAX RATE; CHANGE IN RATE. (a) The district may impose a tax authorized by this subchapter in increments of one-eighth of one percent, with a minimum rate of one-eighth of one percent and a maximum rate of two percent.
(b) The district may increase the rate of a tax authorized by this subchapter to a maximum of two percent or decrease the rate of the tax to a minimum of one-eighth of one percent if the change is approved by a majority of the voters of the district at an election called for that purpose.

Legislative History

Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621 ), Sec. 4, eff. September 1, 2019. Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279 ), Sec. 1, eff. June 10, 2019.