Tex. Local Government Code § 140.012
This is the official text of Tex. Local Government Code § 140.012, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 140.012.
Official statutory text
Sec. 140.012. FISCAL YEAR OF CERTAIN POLITICAL SUBDIVISIONS CREATED ON OR AFTER SEPTEMBER 1, 2019. (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.
(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.
Status: in_force · Read it on the official government site
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