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Tex. Local Government Code § 140.012

FISCAL YEAR OF CERTAIN POLITICAL SUBDIVISIONS CREATED ON OR AFTER SEPTEMBER 1, 2019

Texas · Texas Local Government Code · Status: effective

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Tex. Local Government Code § 140.012, FISCAL YEAR OF CERTAIN POLITICAL SUBDIVISIONS CREATED ON OR AFTER SEPTEMBER 1, 2019, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/689551
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(a) This section does not apply to a political subdivision that is a special district created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution. (b) A political subdivision that is created on or after September 1, 2019, and that has authority to impose a tax must have the same fiscal year as the county in which the political subdivision is wholly or primarily located.