Tex. Health & Safety Code Section 283.121
Tax Assessment and Collection


(a)

If the district has issued or assumed bonds payable from taxes, the commissioners court shall impose a tax for the benefit of the district on all property subject to district taxation.

(b)

The commissioners court may impose a tax for:

(1)

the entire year in which the district is created;

(2)

maintenance and operation of the district; and

(3)

improvements and additions to the hospital system.

(c)

The total tax rate of the district may not exceed:

(1)

the rate authorized by the voters of the district; or

(2)

the constitutional tax rate limit.

(d)

The tax revenue may be used:

(1)

to create an interest and sinking fund for bonds that may be assumed or issued by the district for hospital purposes in accordance with this chapter;

(2)

to provide for the operation and maintenance of the hospital or hospital system; and

(3)

to make improvements and additions to the hospital system, including the acquisition of necessary sites.

(e)

The county tax assessor-collector shall collect the tax.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.

Source: Section 283.121 — Tax Assessment and Collection, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­283.­htm#283.­121 (accessed Apr. 29, 2024).

Accessed:
Apr. 29, 2024

§ 283.121’s source at texas​.gov