Sec. 327.053.  AUTHORITY TO TAX;  ELECTION REQUIRED.  The county may assess and collect a separate ad valorem tax to provide revenue for a zoo board that it has created.  The tax may not exceed a rate of three cents per $100 valuation of taxable property, and the amount of the tax must be approved by a majority of the voters of the county voting at an election held for that purpose by the county.
Added by Acts 2003, 78th Leg., ch. 1235, Sec. 1, eff. June 20, 2003.