Tex. Special District Local Laws Code § 3849.157: AD VALOREM TAX.

(a) If authorized at an election held in accordance with Section 3849.162, the district may impose an annual ad valorem tax on taxable property in the district for any district purpose, including to:

(1) maintain and operate the district;

(2) construct or acquire improvements; or

(3) provide a service.

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

Added by Acts 2007, 80th Leg., R.S., Ch. 949 (H.B. 4004), Sec. 1, eff. June 15, 2007.