Sec. 9003.151.  AUTHORITY TO IMPOSE TAX;  TAX ELECTIONS.  (a)  If authorized at an election under Section 49.107, Water Code, the district may impose annual ad valorem taxes to provide funds:
(1)  necessary to construct or acquire, maintain, and operate works, plants, and facilities considered essential or beneficial to the district and its purposes;  or
(2)  adequate to defray the cost of the maintenance, operation, and administration of the district.
(b)  Elections for the imposition of taxes shall be:
(1)  ordered by the board;  and
(2)  held and conducted in the manner provided by general law relating to elections for the authorization of bonds of water control and improvement districts.
(c)  In calling an election for taxes authorized by Subsection (a), the board shall specify the maximum tax rate.  A tax in excess of that amount may not be imposed without submitting the question of the increased rate to the voters.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.