Tex. Gov't Code § 2165.213 · Subchapter E. LEASE OF SPACE IN STATE-OWNED BUILDINGS TO PRIVATE TENANTS
AD VALOREM TAXATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code.
(b) The space is not subject to taxation if:
(1) the private tenant would be entitled to an exemption from taxation of the space if the tenant owned the space instead of leasing it; or
(2) the tenant uses the space for a child care facility.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2165.htm
- Text hash
- sha256 365c06f12f016e291232b57b9a9272f8ce98613106eab7b98bd5955cf5679694
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.