GroundRules
Tex. Local Government Code § 327.053: AUTHORITY TO TAX; ELECTION REQUIRED.
Where this section sits in the code
- LOCAL GOVERNMENT CODE
- TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- SUBTITLE B. COUNTY PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- CHAPTER 327. ZOOLOGICAL OPERATION AND MAINTENANCE BOARDS
- SUBCHAPTER B. CREATION OF ZOO BOARD
The county may assess and collect a separate ad valorem tax to provide revenue for a zoo board that it has created. The tax may not exceed a rate of three cents per $100 valuation of taxable property, and the amount of the tax must be approved by a majority of the voters of the county voting at an election held for that purpose by the county.
Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.
Collected 2026-08-27T01:47:27Z. Source file · JSON