Tex. Special District Local Laws Code § 11003.201: IMPOSITION OF MAINTENANCE TAX.

(a) The district may impose a tax, not to exceed 25 cents on each $100 valuation of taxable property in the district, for:

(1) maintenance purposes, including money for planning, maintaining, repairing, and operating all necessary plants, works, facilities, improvements, appliances, and equipment of the district;

(2) paying costs of proper services, engineering, and legal fees; and

(3) organization and administrative expenses.

(b) The district may not impose a maintenance tax unless the tax is approved by a majority of the voters voting at an election held for that purpose.

(c) A maintenance tax election may be held at the same time and in conjunction with a bond election.

(d) The procedure for calling, giving notice of, and conducting a maintenance tax election is the same as the procedure for a bond election.

Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.07, eff. April 1, 2015.