Texas Statutes (Last Updated: January 4, 2014) |
WATER CODE |
Title 4. GENERAL LAW DISTRICTS |
Chapter 51. WATER CONTROL AND IMPROVEMENT DISTRICTS |
Subchapter N. TAXATION ON THE BENEFIT BASIS |
Sec. 51.631. METHOD OF TAXATION FOR DISTRICT UNDER CONTRACT WITH UNITED STATES
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A district which is operated under contract with the United States may adopt the plan to levy and collect taxes on the benefit basis instead of the ad valorem basis and determine taxes under the provisions of Sections 51.632-51.634 of this code.
Acts 1971, 62nd Leg., p. 364, ch. 58, Sec. 1, eff. Aug. 30, 1971.