Texas Special District Local Laws Code - SDLL § 3846.265. Development Zone Property Tax

(a) If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the governing body may authorize a tax on all taxable property in a development zone created wholly or partly in the boundaries of East Montgomery County Utility District No. 5, 6, or 7, or Valley Ranch Municipal Utility District No. 1 at a rate not to exceed 10 cents on each $100 valuation as determined by the Montgomery County Appraisal District.

(b) The election may be held in conjunction with the confirmation election held under Section 3846.257.