Answer:
True: Special districts are a form of local government in Texas that serve a particular purpose in a specific geographic area
True: Counties in Texas are able to generate revenue through property taxes.
Explanation:
Special Districts are independent, special purpose governmental units that exists independently from the general purpose local governments in Texas and have adequate independent administrative and fiscal control over the units. Special districts address community challenges and serve counties and municipals that cross boundaries. Examples of special districts in Texas are:
i) Education Districts
ii) Water Districts
iii) Wastewater Districts
iv) Environmental Districts
v) Agricultural Districts.
Property taxes also known as Ad Valorem taxes and fees and fines are primary sources of revenues for counties in Texas. In most cases, property taxes form at least 50% of county revenue in each Texas county. According to Linda Clark, a Loving County auditor in Texas, 95 percent of revenue for Loving County comes from property tax. In Wichita County, ad valorem taxes accounts for 83 percent of revenue generated according to Judge Woodrow Gossom.
Counties in Texas use property taxes to preserve natural resources, drive sustainable economic development, improve infrastructure, safety, health and well-being of the citizens.