Taxing Unit Law and Legal Definition

A taxing unit is defined as: "a county, a special district or authority or any other political unit of this state that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs.” In re Smith, 415 B.R. 222, 236 (Bankr. N.D. Tex. 2009)