Tex. Loc. Gov't Code § 318.012 · Subchapter A. COUNTY HISTORICAL COMMISSION
HISTORIC SITE TAX EXEMPTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The commissioners court may establish a program under which the commission:
(1) receives and reviews applications that are filed with the county and that request a property tax exemption under Section 11.24, Tax Code; and
(2) recommends to the commissioners court whether to grant the exemption and, if the grant of the exemption is recommended, how much of the property's assessed value should be exempt from taxation.
(b) The commission may examine the property that is granted the exemption on recommendation of the commission and recommend to the commissioners court whether the exemption should be withdrawn because of changed circumstances involving the property.
(c) A person is entitled to appear before the commissioners court and state any objections to a recommendation made by the commission under this section regarding property owned by the person.
(d) The commissioners court may require a person whose property is granted the exemption to notify the commission of any plans the person may have to modernize the property or change it in any other manner.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.318.htm
- Text hash
- sha256 85191ca1be09e71823a7982496977f13e8de20c719f66e507ccceb9504b45a4b
- 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
This section cites
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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.