Sec. 281.096. AUTHORITY TO TAKE ACTIONS RELATING TO AD VALOREM TAXES


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  • (a) With respect to the imposition or collection of an ad valorem tax imposed for the benefit of a hospital district, the commissioners court of the county in which the district is located has the authority assigned by law to the governing body of the hospital district, including the authority to:

    (1) adopt an exemption, partial exemption, or other form of relief from an ad valorem tax;

    (2) elect to tax property that would otherwise be exempt from an ad valorem tax; and

    (3) exercise a power granted to a taxing unit under Section 6.30, Tax Code.

    (b) The board of a hospital district may not exercise a power granted by Subsection (a) to the commissioners court with respect to the imposition or collection of an ad valorem tax imposed for the benefit of the hospital district.

Added by Acts 2003, 78th Leg., ch. 102, Sec. 1, eff. Sept. 1, 2003.