(a) If authorized at an election held in accordance with Section 3802.159, the district may impose an annual ad valorem tax on taxable property in the district to:(1) maintain and operate the district and the improvements constructed or acquired by the district; or(2) provide services to industrial or commercial businesses, residents, or property owners.(b) The board shall determine the tax rate. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Texas Legal Code