Texas § 3846.152 TAX ELECTION PROCEDURES.

Texas Statutes

§ 3846.152 — TAX ELECTION PROCEDURES.

Texas § 3846.152

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3846.152 (2026).

Text

Sec. 3846.152. TAX ELECTION PROCEDURES.

(a)Except as provided by Subsection (b), the board may order an election to adopt, change the rate of, or abolish a sales and use tax. The election may be held at the same time and in conjunction with a directors' election.

(b)The board may not call an election to abolish a sales and use tax or to reduce the rate of the sales and use tax below the amount pledged to secure payment of any outstanding district debt or contractual obligation while any district debt or contractual obligation remains outstanding.

(c)Notice of the election shall be given and the election shall be held in the manner prescribed for bond elections under Subchapter D , Chapter 49 , Water Code.

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Sec. 3846.152. TAX ELECTION PROCEDURES. (a) Except as provided by Subsection (b), the board may order an election to adopt, change the rate of, or abolish a sales and use tax. The election may be held at the same time and in conjunction with a directors' election.
(b) The board may not call an election to abolish a sales and use tax or to reduce the rate of the sales and use tax below the amount pledged to secure payment of any outstanding district debt or contractual obligation while any district debt or contractual obligation remains outstanding.
(c) Notice of the election shall be given and the election shall be held in the manner prescribed for bond elections under Subchapter D , Chapter 49 , Water Code.

Legislative History

Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166 ), Sec. 1.03, eff. April 1, 2009. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 21.030, eff. September 1, 2009.