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Tex. Loc. Gov't Code § 383.102

IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX

Known as the County Development District Act

The act spans §§ 383.001 to 383.123 (53 sections).

Added by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff

(a) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101(b) and (e), Tax Code, and Sections 323.209, 323.401 through 323.406, and 323.505, Tax Code, do not apply.

(b) Chapter 323, Tax Code, does not apply to the use and allocation of revenues under this chapter.

(c) In applying the procedures under Chapter 323, Tax Code, the district's name shall be substituted for "the county" and "board of directors" is substituted for "commissioners court."

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.