Sec. 7803.258. TAXATION; GENERAL PROVISIONS. (a) An annexed separately defined area is a separate tax area for the payment of all indebtedness incurred for improvements constructed on authorization of the defined area and for the maintenance of those improvements.
(b) A separately defined area is liable only for indebtedness incurred or taxes imposed for improvements and the maintenance of those improvements authorized by the defined area. No other part of the district, including another separately defined area, is liable for the payment of the indebtedness or taxes described by this subsection.
(c) Taxes in a separately defined area shall be imposed in the manner provided by Sections 7803.152 and 7803.153.
(d) The provisions authorizing a maintenance tax contained in Section 49.107, Water Code, apply to a separately defined area.
Added by Acts 2013, 83rd Leg., R.S., Ch. 112 (S.B. 1026), Sec. 1.02, eff. April 1, 2015.
Structure Texas Statutes
Special District Local Laws Code
Title 6 - Water and Wastewater
Subtitle E - Levee Improvement Districts
Chapter 7803 - Irving Flood Control District Section I
Section 7803.251. Authority to Annex Defined Area
Section 7803.252. Notice of and Hearing on Petition to Annex Defined Area
Section 7803.253. Order Annexing Defined Area
Section 7803.254. Election Required
Section 7803.255. Numbering of Defined Areas
Section 7803.256. Administration of Defined Area
Section 7803.257. Powers and Duties of Defined Area
Section 7803.258. Taxation; General Provisions