Sec. 56.247. LEVYING TAXES ON THE BENEFIT BASIS. A district operating under Article XVI, Section 59, of the Texas Constitution, may levy taxes on the benefit basis, which means the levy of a tax on an equal or uniform basis or rate on each acre of land in the district.
Acts 1971, 62nd Leg., p. 520, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 56 - Drainage Districts
Subchapter G. Taxation Provisions
Section 56.241. Levy of Taxes to Pay for Bonds
Section 56.242. Maintenance Tax
Section 56.247. Levying Taxes on the Benefit Basis
Section 56.248. Authorizing Taxation on the Benefit Basis for Newly Created Districts
Section 56.249. Authorizing Taxation on the Benefit Basis for Existing District
Section 56.250. Law Governing Districts Levying Taxes on the Benefit Basis