Sec. 1473.101.  AUTHORITY TO ISSUE BONDS AND IMPOSE TAX.  (a)  The commissioners court of a county may:
(1)  issue bonds to pay for the purchase, construction, improvement, or equipment of a building or jail under Section 292.001, Local Government Code, including the purchase or improvement of a site for the building or jail;  and
(2)  impose a tax under Section 9, Article VIII, Texas Constitution, to pay for the bonds.
(b)  The commissioners court of a county that has a population of more than 1.5 million may:
(1)  issue bonds to pay for the construction and equipment of a courthouse or county branch office building, including the acquisition of a site for the courthouse or branch office building; and
(2)  impose a tax to pay for the bonds.
(c)  Except as otherwise provided by this subchapter, the commissioners court shall issue any bonds and impose the tax in compliance with the applicable provisions of Subtitles A and C.
Added by Acts 1999, 76th Leg., ch. 227, Sec. 1, eff. Sept. 1, 1999.
Amended by: 
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 25, eff. September 1, 2011.