Water Code › Title 4 › Chapter 56 › Subchapter G

Texas Water Code § 56.247

Levying Taxes on the Benefit Basis

Drainage Districts · Taxation Provisions

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.

Official text of the Texas Water Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1971, 62nd Leg., p. 520, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Other codes referenced

Const. Art. XVI, § 59