Texas Health and Safety Code - HEALTH & SAFETY § 122.002. Health Unit in County With Population of Less Than 22,000

(a) The commissioners court of a county with a population of less than 22,000 may impose an ad valorem tax at a rate not to exceed five cents on each $100 of the taxable value of property taxable by the county for:

(b) This section is effective for a county only if it is approved by a majority of the voters of the county at an election called for that purpose by the commissioners court on receipt of a petition signed by at least five percent of the property taxpaying voters in the county.

(c) The commissioners court may pay not more than half of the costs of medical treatment and immunization for an indigent person who is not entitled to treatment under Chapter 61 (Indigent Health Care and Treatment Act).

(d) A commissioners court that creates a county health unit under this section shall create a county health unit fund.  The proceeds of the tax shall be deposited to the credit of that fund.  Amounts in the fund shall be used for the purposes for which the commissioners court may impose a tax under Subsection (a).