REFERENCE TO CERTAIN TERMS IN LAW.
Tex. TAX Code § 1.045.
in effectUnless the context indicates otherwise:
(1) a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26 ;
(2) a reference in law to a taxing unit's effective tax rate is a reference to the taxing unit's no-new-revenue tax rate, as defined by Chapter 26 ; and
(3) a reference in law to a taxing unit's rollback tax rate is a reference to the taxing unit's voter-approval tax rate, as defined by Chapter 26 .
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 2, eff. January 1, 2020.