Sec. 45.351. APPLICABILITY. This subchapter applies only to a county:
(1) with a population of more than 40,000 but less than 55,000; and
(2) for which a county equalization tax was adopted under former Chapter 18 of this code, as that chapter existed on May 1, 1995, and continues in effect under Section 11.301.
Added by Acts 2021, 87th Leg., R.S., Ch. 236 (H.B. 1133), Sec. 1, eff. June 4, 2021.