Opinion No.

Honorable Terral R. Smith Chairman Natural Resources Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78769

Re: Whether a city and a utility district may impose taxes for overlapping services (RQ-1307)

Dear Representative Smith:

You ask whether a recent amendment to the Municipal Annexation Act has the effect of subjecting residents of a special district, such as a municipal utility district, to the unconstitutional burden of double taxation when the district is annexed to a city but has not been dissolved. We conclude that the amendment does not expose the residents of an…