Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 323.405 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 3 - Local Taxation/
  6. Subtitle C - Local Sales and Use Taxes/
  7. Chapter 323 - County Sales and Use Tax Actsub/
  8. Subchapter E - Tax Election Procedures/
  9. § 323.405
Texas Legal Code

§ 323.405

Ask AI about this
(a) Within 10 days after an election in which the voters of a county approve of the adoption or abolition of the tax authorized by this chapter, the commissioners court of the county shall, by resolution entered in its minutes of proceedings, declare the results of the election. A resolution or ordinance under this section must include statements showing:(1) the date of the election;(2) the proposition on which the vote was held;(3) the total number of votes cast for and against the proposition; and(4) the number of votes by which the proposition was approved.(b) If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the county judge shall send to the comptroller by United States certified or registered mail a certified copy of the resolution. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.