Tex. Educ. Code § 45.002
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The governing board of an independent school district, including the city council or commission that has jurisdiction over a municipally controlled independent school district, the governing board of a rural high school district, and the commissioners court of a county, on behalf of each common school district under its jurisdiction, may levy, assess, and collect annual ad valorem taxes for the further maintenance of public schools in the district, subject to Section 45.003.
Tex. Educ. Code § 45.002