Texas Statutes
Subchapter G. Taxes
Section 283.121. Tax Assessment and Collection

Sec. 283.121. TAX ASSESSMENT AND COLLECTION. (a) If the district has issued or assumed bonds payable from taxes, the commissioners court shall impose a tax for the benefit of the district on all property subject to district taxation.
(b) The commissioners court may impose a tax for:
(1) the entire year in which the district is created;
(2) maintenance and operation of the district; and
(3) improvements and additions to the hospital system.
(c) The total tax rate of the district may not exceed:
(1) the rate authorized by the voters of the district; or
(2) the constitutional tax rate limit.
(d) The tax revenue may be used:
(1) to create an interest and sinking fund for bonds that may be assumed or issued by the district for hospital purposes in accordance with this chapter;
(2) to provide for the operation and maintenance of the hospital or hospital system; and
(3) to make improvements and additions to the hospital system, including the acquisition of necessary sites.
(e) The county tax assessor-collector shall collect the tax.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.