Texas Statutes
§ 302.002 — OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES.
Texas § 302.002
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This text of Texas § 302.002 (OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES.) 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. Tax Code Code Ann. § 302.002 (2026).
Text
Sec. 302.002. OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES.
(a)In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52 , of the Texas Constitution are not considered.
(b)This section prevails over a provision of a municipal charter to the extent of a conflict.
(c)This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.
SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
4
§ 302.001
PROPERTY TAXES AUTHORIZED; PURPOSES.§ 302.101
OCCUPATION TAXES.§ 302.102
TAX COLLECTION POWERS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 302.002, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/302.002.