{"data":{"id":"us-tx/tex.-local-government-code-140.012","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 140.012","heading":"FISCAL YEAR OF CERTAIN POLITICAL SUBDIVISIONS CREATED ON OR AFTER SEPTEMBER 1, 2019.","body":"(a) This section does not apply to a political subdivision that is a special district created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution.\n(b) A political subdivision that is created on or after September 1, 2019, and that has authority to impose a tax must have the same fiscal year as the county in which the political subdivision is wholly or primarily located.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 831 (H.B. 2617), Sec. 1, eff. September 1, 2019.","path":["LOCAL GOVERNMENT CODE","TITLE 4. FINANCES","SUBTITLE C. FINANCIAL PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 140. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING MUNICIPALITIES, COUNTIES, AND OTHER LOCAL GOVERNMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.140.htm#140.012","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"fc308542349ac6be097acc4165b6404a29d51d13a7b3fdd3be9afd36cef92e8c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-140.011","next":"us-tx/tex.-local-government-code-140.013"},"notice":"GroundRules: Original legal text. Not legal advice."}