1. (a) The commissioners court of the county may call an election on the question of creating a county assistance district under this chapter to perform the following functions in the district:

   1. (1) the construction, maintenance, or improvement of roads or highways;
   2. (2) the provision of law enforcement and detention services;
   3. (3) the maintenance or improvement of libraries, museums, parks, or other recreational facilities;
   4. (4) the provision of services that benefit the public health or welfare; or
   5. (5) the promotion of economic development and tourism.

2. (b) The order calling the election must:

   1. (1) define the boundaries of the district to include any portion of the county that is not located in an authority governed by Chapter 451 or 452, Transportation Code; and
   2. (2) call for the election to be held within those boundaries.
3. (c) The ballot at the election must be printed to permit voting for or against the proposition: "Authorizing the creation of the ____ County Assistance District (insert name of district) and the imposition of a sales and use tax at the rate of ____ of one percent (insert one-eighth, one-fourth, three-eighths, or one-half, as appropriate) for the purpose of financing the operations of the district."
4. (d) The district is created if a majority of the votes received at the election favor the creation of the district.
5. (e) If a majority of the votes received at the election are against the creation of the district, another election on the question of creating a county assistance district may not be held in the county before the first anniversary of the most recent election concerning the creation of a district.
6. (f) The commissioners court may call an election to be held in an area of the county that is not located in a district created under this section to determine whether the area should be included in the district and whether the district's sales and use tax should be imposed in the area. An election may not be held in an area that is included in an authority governed by Chapter 451 or 452, Transportation Code. The area is included in the district and the sales and use tax is imposed if a majority of the votes received at the election favor inclusion in the district and imposition of the sales and use tax.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.003 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.

Acts 2005, 79th Leg., Ch. 1252 (H.B. 1937), Sec. 2, eff. June 18, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 1, eff. June 17, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 1106 (H.B. 3795), Sec. 1, eff. June 14, 2013.