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Tex. Tax Code § 302.001

PROPERTY TAXES AUTHORIZED; PURPOSES

Applied in 1 court decision — leading case Fort Worth Independent School District v. City of Fort Worth (2000)

Most recently applied in Fort Worth Independent School District v. City of Fort Worth (August 2000)

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff

(a) A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and other permanent improvements in the municipality, including municipal schools and school sites, and for the construction and improvement of municipal roads, streets, and bridges in the municipality.

(b) A Type B general-law municipality may levy property taxes at an annual rate not to exceed 25 cents for each $100 of property valuation.

(c) A home-rule municipality may levy special or general property taxes for lawful purposes.

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