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Tex. Spec. Dist. Local Laws Code § 5008.0504

TAXES FOR BONDS

Added by Acts 2025, 89th Leg., R.S., Ch. 203 (H.B. 1615), Sec. 1.01, eff

(a) If bonds are issued, the board shall impose an ad valorem tax on all taxable property in the district in each year during which the bonds are outstanding and unpaid.

(b) The board shall impose the tax at the rate necessary to generate an amount of revenue which, together with the net revenue in the interest and sinking fund for the bonds at that time, is sufficient to pay the principal of and interest on the bonds that will be due during the next fiscal year.

(c) The board shall certify to the Willacy County tax assessor-collector the rate of the tax imposed for the bonds.

(d) The Willacy County tax assessor-collector shall:

(1) collect the bond taxes in the same manner provided by law for the collection of other district taxes; and

(2) remit all taxes collected to:

(A) the county treasurer of Willacy County; or

(B) the district's account.

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