Sec. 3860.203.  MAINTENANCE TAX.  (a)  If authorized at an election held in accordance with Section 3860.208, the district may impose an annual ad valorem tax on taxable property in the district to:
(1)  administer the district;
(2)  maintain and operate the district;
(3)  construct or acquire improvements; or
(4)  provide a service.
(b)  The board shall determine the tax rate.
(c)  An owner of real property in the district, except property exempt under the Texas or United States Constitution or under the Tax Code, is liable for the payment of ad valorem taxes imposed by the district on the property.
Added by Acts 2007, 80th Leg., R.S., Ch. 968 (H.B. 4134), Sec. 1, eff. June 15, 2007.