A district operating under Article XVI, Section 59, of the Texas Constitution, may levy taxes on the benefit basis, which means the levy of a tax on an equal or uniform basis or rate on each acre of land in the district.
Tex. Water Code § 56.247
LEVYING TAXES ON THE BENEFIT BASIS
Acts 1971, 62nd Leg., p. 520, ch. 58, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.