{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3973.0607","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3973.0607","heading":"ABOLITION OF TAX.","body":"(a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.\n(b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.\n(c) If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.\n(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3973.0602 before the district may subsequently impose the tax.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 1255 (H.B. 4653), Sec. 1, eff. September 1, 2019.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3973. TARKINGTON MANAGEMENT DISTRICT NO. 1 OF LIBERTY COUNTY","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3973.htm#3973.0607","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8d8d823898da3e464c1250e67e3ae53a0a2d60359e0e57c9d4f007564d83d13d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3973.0606","next":"us-tx/tex.-special-district-local-laws-code-3973.0701"},"notice":"GroundRules: Original legal text. Not legal advice."}