Sec. 256.053. REPEAL OF SPECIAL ROAD TAX. (a) The commissioners court of a county may order and conduct an election to repeal a tax adopted under Section 256.052 in the manner provided for an election to adopt the tax.
(b) A petition requesting an election to repeal the tax may not be granted on or before the second anniversary of the date of the election at which the tax is adopted.
(c) The commissioners court may grant a petition calling for an election to repeal the tax only if satisfactory proof is presented to the court that:
(1) there is great dissatisfaction with the tax; and
(2) it is probable that a majority of the residents of the county, political subdivision, or defined district who are qualified to vote for the tax would vote for repeal of the tax.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle C - County Roads and Bridges
Chapter 256 - Funds and Taxes for County Roads
Subchapter B. Taxes for County Roads
Section 256.051. County, Precinct, and Road District Bond Taxes
Section 256.052. Adoption of Special Road Tax
Section 256.053. Repeal of Special Road Tax
Section 256.054. Additional County Taxes for County Roads and Flood Control; Bonds