Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Local Government Code § 140.012: FISCAL YEAR OF CERTAIN POLITICAL SUBDIVISIONS CREATED ON OR AFTER SEPTEMBER 1, 2019.

Where this section sits in the code

LOCAL GOVERNMENT CODE
TITLE 4. FINANCES
SUBTITLE C. FINANCIAL PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
CHAPTER 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS

(a) This section does not apply to a political subdivision that is a special district created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution.

(b) A political subdivision that is created on or after September 1, 2019, and that has authority to impose a tax must have the same fiscal year as the county in which the political subdivision is wholly or primarily located.

Added by Acts 2019, 86th Leg., R.S., Ch. 831 (H.B. 2617), Sec. 1, eff. September 1, 2019.

Collected 2026-08-27T01:47:27Z. Source file · JSON

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