Texas Code § 1473.022

AUTHORITY TO ISSUE BONDS AND IMPOSE TAX
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Sec. 1473.022. AUTHORITY TO ISSUE BONDS AND IMPOSE TAX. (a) The commissioners court of a county may:
(1) issue bonds to finance the purchase or construction of a building or improvement described by Section 1473.021 ; and
(2) impose a tax to pay the bonds.
(b) The commissioners court shall issue any bonds under this subchapter and impose the tax in compliance with the applicable provisions of Subtitles A and C.

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