(a) If authorized at an election held in accordance with Section 3814.158, 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 a service.(b) The board shall determine the tax rate. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Texas Legal Code