Texas Local Government Code 327.053 – Authority to Tax; Election Required
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Terms Used In Texas Local Government Code 327.053
- Property: means real and personal property. See Texas Government Code 311.005
The county may assess and collect a separate ad valorem tax to provide revenue for a zoo board that it has created. The tax may not exceed a rate of three cents per $100 valuation of taxable property, and the amount of the tax must be approved by a majority of the voters of the county voting at an election held for that purpose by the county.