{"data":{"id":"us-tx/tex.-tax-code-1.045","jurisdiction":"us-tx","citation":"Tex. Tax Code § 1.045","heading":"REFERENCE TO CERTAIN TERMS IN LAW.","body":"Unless the context indicates otherwise:\n(1) a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26;\n(2) a reference in law to a taxing unit's effective tax rate is a reference to the taxing unit's no-new-revenue tax rate, as defined by Chapter 26; and\n(3) a reference in law to a taxing unit's rollback tax rate is a reference to the taxing unit's voter-approval tax rate, as defined by Chapter 26.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 2, eff. January 1, 2020.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE A. GENERAL PROVISIONS","CHAPTER 1. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm#1.045","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f9847a37046a915011cd5b7d8ce85d0a5abe6993873daa0ecd2caf3533c7d59a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-1.04","next":"us-tx/tex.-tax-code-1.05"},"notice":"GroundRules: Original legal text. Not legal advice."}