Tex. Special District Local Laws Code § 8513.0601: AUTHORITY TO IMPOSE AD VALOREM TAX.

(a) The authority may impose an ad valorem tax throughout the territory of the authority at a rate not to exceed the rate approved at an election held in accordance with Section 8513.0602 for:

(1) the maintenance of the authority and its improvements;

(2) general administration; or

(3) planning and other services with respect to any of the purposes, rights, privileges, and functions of the authority.

(b) The tax may not:

(1) be used to pay for or finance:

(A) the construction of a dam, reservoir, levee, channel, pipeline, or other major physical work of the authority;

(B) the cost or expenses of a right-of-way acquisition; or

(C) damages awarded by a court for a suit brought under Section 17, Article I, Texas Constitution; or

(2) be pledged to any issue of or the redemption of bonds authorized under Section 8513.0702.

Added by Acts 2025, 89th Leg., R.S., Ch. 240 (H.B. 2692), Sec. 1, eff. May 29, 2025.