TX Civ Stat § 1 (2021)
2021 Texas Statutes|Vernon's Civil Statutes|Title 44 - Courts--Commissioners|Article 2353d. Local Option Elections in Certain Counties Respecting Annual Tax for Domestic Livestock Protective Fund|Section 1. Additional Assistance to Law Enforcement Officers

Sec. 1. ADDITIONAL ASSISTANCE TO LAW ENFORCEMENT OFFICERS.  In all counties in this State having ten thousand (10,000) or more cattle, sheep, and goats rendered for taxation, the qualified voters of such county may, as hereinafter provided, employ additional assistance to the law enforcement officers of such county as hereinafter provided.Upon the petition of ten (10) per cent of the qualified voters of such county, presented to the Commissioners Court in open Regular Session, requesting such Court to order an election to be held in such county to determine whether or not said Court, when acting as a Board of Equalization in such county, shall levy, and cause to be assessed and collected an annual tax not to exceed one (1) cent per head on all sheep and goats and not to exceed five (5) cents per head on all cattle, within such county;  said Court shall order such election to be held within such county, in accordance with the petition therefor;  and said Court shall forthwith order such election to be held in the voting places within such county, upon a day not less than ten (10), nor more than twenty (20) days, from the date of said order and the order thus made, shall express the object of such election and shall be held to be prima facie evidence that all the provisions necessary to give it validity have been duly complied with;  and provided further that such Court shall appoint such officers to hold such election as is now required to hold general elections.  The expenses of such election shall be borne by the county wherein such election is ordered and held.  In such election so held, the ballot shall read as follows:"For the levy, assessment, and collection of an annual tax on cattle, sheep, and goats.""Against the levy, assessment, and collection of an annual tax on cattle, sheep, and goats."Returns of such election shall be made by the presiding officer of the precincts of such county where such election is held, to the County Judge of said county, who shall forthwith call the Commissioners Court together for the purpose of canvassing the returns;  and if it shall be found by the Commissioners Court, upon a canvass of such returns, that a majority of the qualified voters of the county wherein such election is held, is in favor of the levy, assessment, and collection of the annual tax on sheep and goats of not more than one (1) cent per head and on cattle not more than five (5) cents per head, then said Court shall forthwith declare the results of said election and give public notice thereof by proclamation of said Court to be issued and posted at three (3) public places of the county in which such election is held;  and shall thereafter, at the next succeeding meeting of said Court acting as the Board of Equalization for such county, levy and cause to be assessed and collected by the Assessor and Collector of Taxes for such county, not more than one (1) cent per head on all sheep and goats and not more than five (5) cents per head on all cattle within such county, on the 1st day of January preceding the date of such meeting.