Section 283.121 - Tax Assessment and Collection(a) If the district has issued or assumed bonds payable from taxes, the commissioners court shall impose a tax for the benefit of the district on all property subject to district taxation.(b) The commissioners court may impose a tax for: (1) the entire year in which the district is created;(2) maintenance and operation of the district; and(3) improvements and additions to the hospital system.(c) The total tax rate of the district may not exceed:(1) the rate authorized by the voters of the district; or(2) the constitutional tax rate limit.(d) The tax revenue may be used: (1) to create an interest and sinking fund for bonds that may be assumed or issued by the district for hospital purposes in accordance with this chapter;(2) to provide for the operation and maintenance of the hospital or hospital system; and(3) to make improvements and additions to the hospital system, including the acquisition of necessary sites.(e) The county tax assessor-collector shall collect the tax.Tex. Health and Safety Code § 283.121
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. 9/1/1989.