Opinion No.

Honorable John Sharp Comptroller of Public Accounts LBJ State Office Building Austin, Texas 78774

Re: Whether a county education district must comply with the "truth-in-taxation" provisions in chapter 26 of the Tax Code by calculating effective and rollback tax rates, publishing notices of hearings, holding hearings, and if it receives a valid petition, calling a rollback election before adopting its tax rate, and related questions (RQ-384)

Dear Comptroller Sharp:

You have requested an opinion regarding the applicability of the truth-in-taxation provisions of the Tax Code to county education…