Tex. Special District Local Laws Code § 9078.0101: IMPOSITION OF MAINTENANCE TAX; ELECTION PROCEDURE.

(a) If approved by a majority of the voters of the district voting at an election called for that purpose, the district may impose a maintenance tax for the purposes of:

(1) maintaining structures;

(2) securing and purchasing land rights;

(3) purchasing rights-of-way, including moving utilities;

(4) administering contracts; and

(5) paying other general operating expenses.

(b) A maintenance tax election shall be called and notice given in the same manner as for a bond election and may be held simultaneously with a bond election.

(c) This chapter does not prevent the calling of a subsequent maintenance tax election to establish or increase the amount of tax if the board determines that a maintenance tax election is required.

Added by Acts 2019, 86th Leg., R.S., Ch. 468 (H.B. 4172), Sec. 1.05, eff. April 1, 2021.