Texas Statutes
Chapter 1 - General Provisions
Section 1.045. Reference to Certain Terms in Law

Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless the context indicates otherwise:
(1) a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26;
(2) a reference in law to a taxing unit's effective tax rate is a reference to the taxing unit's no-new-revenue tax rate, as defined by Chapter 26; and
(3) a reference in law to a taxing unit's rollback tax rate is a reference to the taxing unit's voter-approval tax rate, as defined by Chapter 26.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 2, eff. January 1, 2020.

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