Emergency Services Districts (ESDs) are authorized by the Texas Constitution, Article 3, Section 48-e, and Chapter 775 of the Texas Health & Safety Code. ESDs are political subdivisions of the State of Texas. They may support or
provide local emergency services, including emergency medical services, emergency ambulance services, rural fire prevention and control services, and other emergency services authorized by the Texas Legislature. ESDs may
collect a sales and use tax and/or property taxes to support or provide these services.

Rusk County Emergency Services District No. 1 (Rusk County ESD 1) is a political subdivision of the State of
Texas serving as a taxing district to support emergency services.  Rusk County Emergency Services District No. 1 since formed in 1998 now protects and serves an estimated 53,000 people who live and work in the 904 square miles within the District boundaries, serving the greater area of Rusk County.