Imposition of Taxes During First Year

Tex. Transportation Code § 441.195, under Road Utility Districts.

Tex. Transportation Code § 441.195

Sec. 441.195. IMPOSITION OF TAXES DURING FIRST YEAR. The board may impose taxes for the entire year in which the district is created. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.