{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3846.152","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3846.152","heading":"TAX ELECTION PROCEDURES.","body":"(a) Except as provided by Subsection (b), the board may order an election to adopt, change the rate of, or abolish a sales and use tax. The election may be held at the same time and in conjunction with a directors' election.\n(b) The board may not call an election to abolish a sales and use tax or to reduce the rate of the sales and use tax below the amount pledged to secure payment of any outstanding district debt or contractual obligation while any district debt or contractual obligation remains outstanding.\n(c) Notice of the election shall be given and the election shall be held in the manner prescribed for bond elections under Subchapter D, Chapter 49, Water Code.\nAdded by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.030, eff. September 1, 2009.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3846. EAST MONTGOMERY COUNTY IMPROVEMENT DISTRICT","SUBCHAPTER D. SALES AND USE TAX; GENERAL FINANCIAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3846.htm#3846.152","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c4673f37c0e1bc471191420a71b931795692d794afe1c96e4dd49377519ee752","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3846.151","next":"us-tx/tex.-special-district-local-laws-code-3846.153"},"notice":"GroundRules: Original legal text. Not legal advice."}