(a) An election under this chapter is called by the adoption of an order by the commissioners court of a county.
(b) The commissioners court may call the election by a vote of a majority of its members.
(c) The commissioners court shall call the election if a number of qualified voters of the county equal to at least five percent of the number of registered voters in the county petitions for a vote on the question.
Official text of the Texas Tax Code as published by the Texas Legislative Council.