Texas § 7803.258 TAXATION; GENERAL PROVISIONS.

Texas Statutes

§ 7803.258 — TAXATION; GENERAL PROVISIONS.

Texas § 7803.258

Code SDSpecial District Local Laws Code

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Tex. Special District Local Laws Code Code Ann. § 7803.258 (2026).

Text

Sec. 7803.258. TAXATION; GENERAL PROVISIONS.

(a)An annexed separately defined area is a separate tax area for the payment of all indebtedness incurred for improvements constructed on authorization of the defined area and for the maintenance of those improvements.

(b)A separately defined area is liable only for indebtedness incurred or taxes imposed for improvements and the maintenance of those improvements authorized by the defined area. No other part of the district, including another separately defined area, is liable for the payment of the indebtedness or taxes described by this subsection.

(c)Taxes in a separately defined area shall be imposed in the manner provided by Sections 7803.152 and 7803.153 .

(d)The provisions authorizing a maintenance tax contained in Section 49.107 , Wat

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Sec. 7803.258. TAXATION; GENERAL PROVISIONS. (a) An annexed separately defined area is a separate tax area for the payment of all indebtedness incurred for improvements constructed on authorization of the defined area and for the maintenance of those improvements.
(b) A separately defined area is liable only for indebtedness incurred or taxes imposed for improvements and the maintenance of those improvements authorized by the defined area. No other part of the district, including another separately defined area, is liable for the payment of the indebtedness or taxes described by this subsection.
(c) Taxes in a separately defined area shall be imposed in the manner provided by Sections 7803.152 and 7803.153 .
(d) The provisions authorizing a maintenance tax contained in Section 49.107 , Water Code, apply to a separately defined area.