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Texas Special District Local Laws Code - SDLL § 8163.152. Operation and Maintenance Tax

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(a) If authorized at an election held under Section 8163.151, the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107, Water Code.

(b) The board shall determine the tax rate.  The rate may not exceed the rate approved at the election.

(a) Each reviewer shall maintain all documentation necessary to establish that each review conforms to the review standards of the relevant review program, including the review working papers, copies of the review report, and any correspondence indicating the firm's concurrence and non-concurrence, along with any proposed remedial actions and any related implementation.

(b) The documents described in subsection (a) shall be retained by the reviewer for a period of time corresponding to the retention period of the sponsoring organization, and upon request of the board, shall be made available to the board; provided that the document shall be retained for at least one hundred twenty days after the date of completion of the review by the sponsoring organization.

Cite this article: FindLaw.com - Texas Special District Local Laws Code - SDLL § 8163.152. Operation and Maintenance Tax - last updated April 14, 2021 | https://codes.findlaw.com/tx/special-district-local-laws-code/sdll-sect-8163-152.html


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