Texas Transportation Code 257.101 – Road District Authorized; Nature of District
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(a) The qualified voters of two or more adjoining counties or portions of adjoining counties in the manner provided by this subchapter may combine those counties or portions of counties to establish a defined road district for the purpose of constructing, maintaining, and operating macadamized, graveled, or paved roads and turnpikes, or in aid of those activities.
(b) A road district established under this subchapter is a defined district for purposes of the Texas Constitution and is a body corporate.