Sec. 174.352.  IMPOSITION OF TAX.  (a)  A district may not impose a tax or increase the rate of an existing tax unless a proposition proposing the imposition or rate increase is approved by a majority of the votes received at an election held for that purpose.
(b)  Each new tax or rate increase must be expressed in a separate proposition consisting of a brief statement of the nature of the proposed tax.
(c)  The notice of the election must contain a statement of the base or rate of the proposed tax.
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.