Tex. Special District Local Laws Code § 3904.202: OPERATION AND MAINTENANCE TAX.

(a) If authorized by a majority of the district voters voting at an election held in accordance with Section 3904.201, the district may impose an operation and maintenance tax on taxable property in the district in accordance with Section 49.107, Water Code, 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.

(c) Section 49.107(h), Water Code, does not apply to the district.

Added by Acts 2011, 82nd Leg., R.S., Ch. 1266 (S.B. 1882), Sec. 1, eff. June 17, 2011.