(a) A district may levy and collect a tax for operation and maintenance purposes,
including funds for planning, constructing, acquiring, maintaining, repairing, and
operating all necessary land, plants, works, facilities, improvements, appliances,
and equipment of the district and for paying costs of proper services, engineering
and legal fees, and organization and administrative expenses.
(b) An operation and maintenance tax may not be levied by a district until it is approved
by a majority of the electors voting at an election held for that purpose. After such a tax has been authorized by the district's voters, the board shall be
authorized to levy the tax and have it assessed and collected as other district taxes.
(c) An operation and maintenance tax election may be held at the same time and in
conjunction with any other district election. The election may be called by a separate election order or as part of any other
(d) The proposition in an operation and maintenance tax election may be for a specific
maximum rate or for an unlimited rate. The ballot for an operation and maintenance tax election shall be printed to provide
for voting for or against the proposition: “An Operation and Maintenance Tax” and
either “Not to exceed ______ ($_______) Per One Hundred Dollars ($100) Valuation of Taxable Property” or “At an Unlimited
Rate,” as applicable. The ballot may describe the general purpose and state the constitutional authorization
of the operation and maintenance tax.
(e) If a district has any surplus operation and maintenance tax funds that are not
needed for the purposes for which they were collected, the funds may be used for any
(f) Before a district reimburses a developer of property in the district, as that
term is defined in Section 49.052(d), or its assigns, from operation and maintenance tax funds, for planning, constructing,
or acquiring facilities, the district shall obtain approval by the executive director.
(g) Sections 26.04, 26.05, 26.061,26.07, and 26.075, Tax Code, do not apply to a tax levied and collected under this section or an ad valorem tax
levied and collected for the payment of the interest on and principal of bonds issued
by a district.
(h) To the extent authorized by Section 59, Article XVI, Texas Constitution, an operation and maintenance tax to be used for recreational facilities, as defined
by Section 49.462, levied by a district located in a county with a population of more than 3.3 million
or in a county adjacent to that county may not exceed 10 cents per $100 of assessed
valuation of taxable property in the district.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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