General and Special Laws of The State of Texas Passed By The Second Called Session of the Sixty-Eighth Legislature and the Regular Session of the Sixty-Ninth Legislature Page: 50
The following text was automatically extracted from the image on this page using optical character recognition software:
68th LEGIS-2nd CALLED SESSION
"Section 4.103. ADDITIONAL COUNTY TAX LEVY FOR FLOOD CONTROL AND
ROADS; DISCONTINUANCE OF STATE LEVY. (a) No state ad valorem tax may be levied
on any property within this state for general revenue purposes, except as provided in this section.
"(b) The several counties of the state may levy, assess, and collect ad valorem taxes on all
property within their respective boundaries for county purposes, except the first $3,000 value of
residential homesteads, not to exceed 30 cents on each $100 valuation, in addition to all other ad
valorem taxes authorized by the constitution of the state. The revenue from these taxes shall be
used as provided in this section for the construction and maintenance of farm-to-market and
lateral roads or for flood control and for these two purposes only.
"(c) Taxes levied and collected under this section shall be credited by the commissioners
court to separate funds known as the farm-to-market and lateral road fund to be used solely for
farm-to-market and lateral roads within the county and to the flood control fund to be used
solely for flood control purposes within the county. The credits shall be made proportionately in
accordance with the allocation adopted at the election called under the provisions of Subsections
(h) and (i) of this section.
"(d) The funds placed in the farm-to-market and lateral road fund shall be under the
jurisdiction and control of the commissioners court of the county, and all or part of the fund may
be used in cooperation with the State Department of Highways and Public Transportation in
acquiring rights-of-way and in constructing and maintaining farm-to-market and lateral roads.
"(e) The funds transferred to the flood control fund are under the jurisdiction and control of
the commissioners court of the county and shall be used solely for flood control purposes. All or
part of the funds may be used in connection with the plans and programs of the federal Soil
Conservation Service and the state soil conservation districts and the state extension service,
conservation and reclamation districts, drainage districts, water control and improvement
districts, navigation districts, flood control districts, levee improvement districts, and municipal
corporations. The funds may be expended by the commissioners court in accordance with this
section for flood control purposes, including all soil conservation practices such as contouring,
terracing, and tank building, and all other practices actually controlling and conserving moisture
and water, within the county and political subdivisions of the county for flood control and soil
conservation programs. The plans for improvement must be approved by the county and
"(f) To this end, the commissioners court may in its discretion engage the services of a federal
or state soil conservation engineer or of extension service personnel in devising and planning a
soil, water, erosion, and drainage program coming within the purview of this section and
consistent with the expenditure of the funds for flood control purposes only and may acquire
whatever machinery, equipment, and material is useful and necessary in carrying out the flood
control program. The machinery and equipment shall be made available to farm and ranch
owners for purposes consistent with the provisions of this section on an out-of-pocket expense
basis, not including depreciation.
"(g) Both the farm-to-market and lateral road fund and the flood control fund shall be
expended so as to equitably distribute as nearly as possible the benefits derived from the
expenditures to the various commissioners' precincts in accordance with the taxable values in the
"(h) Before any county may levy, assess, and collect the tax provided for in this section, the
commissioners court shall submit the question to a vote of the qualified voters of the county at
an election called for that purpose, either on the commissioners court's own motion or on
petition of 10 percent of the qualified voters of the county as shown by the returns of the last
general election. The election shall be ordered at a regular session of the commissioners court
and the order shall specify the rate of tax to be voted on, not to exceed 30 cents on each $100
valuation of taxable property within the county, shall state the date when the election shall be
held, and shall appoint officers to hold the election in accordance with the election laws of this
state. The proposition submitted to the qualified voters at the election may provide that the tax
at a rate not to exceed 30 cents on each $100 valuation may be used for the construction and
maintenance of farm-to-market and lateral roads or for flood control purposes, either or both, as
the commissioners court may determine (in which event the ballots shall be printed to permit
voting for or against the proposition: 'Adopting a tax not exceeding cents on each $100
valuation,' specifying the tax to be voted on), or the proposition may provide for a specific
maximum tax for farm-to-market and lateral roads purposes and a specific maximum tax for
flood control purposes, the total of the two specific maximum taxes not to exceed 30 cents on the
$100 valuation (in which event the ballots shall be printed with the proposition: 'Adopting a
farm-to-market and lateral roads tax not exceeding cents and a flood control tax not
exceeding cents, on the $100 valuation'). Elections may subsequently be called and held in
the same manner for the purpose of changing the amount of the maximum tax within the limit of
30 cents on the $100 valuation or for changing the amounts of the maximum specific tax voted
for each purpose.
CH 8, SEC 1
Here’s what’s next.
This document can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Legislative Document.
Texas. Legislature. General and Special Laws of The State of Texas Passed By The Second Called Session of the Sixty-Eighth Legislature and the Regular Session of the Sixty-Ninth Legislature, legislative document, 1985; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth221803/m1/54/: accessed May 20, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.