Tax Assessment and Collection

Sec. 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.