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Tex. Tax Code § 302.002

OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 302.002, OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575874
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(a) In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or a district under Article III, Section 52, of the Texas Constitution are not considered. (b) This section prevails over a provision of a municipal charter to the extent of a conflict. (c) This section applies only to a municipality that attempted to amend its charter before June 30, 1939, and at the time of the election to amend the charter did not own a water system, sanitary sewer system, electric light system, or natural gas system from which it could derive revenue.