§ 102332 District Tax Approval Requirements

• •The district cannot levy a property tax until the city or county adopts a resolution saying the district is needed.
• •After the resolution, a special election must be held.
• •At least two‑thirds of the voters must approve the district’s operation and the tax before it can be collected.

The town of Riverbend wants the new Water Supply District to fund a pipe upgrade. The town council votes and adopts a resolution saying the district is needed. A special election is held, and 68% of Riverbend voters vote ‘yes’ to let the district operate and levy a property tax. After that, the district can start collecting the tax.

Because the council passed the resolution and more than two‑thirds of voters said yes, the district is now allowed to collect the property tax in Riverbend.