Posted by Henry on June 15, 2006 at 23:11:19:
In some of the newer subdivisions in the Houston area, there is a tax for the development and operation of the water and sewer system. This tax stays in place for several years until the cost of infrastructure is paid off.
Here is a definition from the Houston Chronicle.
Municipal utility districts, which install and operate water and sewer systems in many new neighborhoods outside incorporated cities, frequently charge homeowners $1.50 to $2.50 per $100 assessed valuation to pay off the costs of the infrastructure. That leads to neighborhood property tax bills that are wildly inflated for several years until the MUD costs come down.