Tex. Loc. Gov't Code § 379B.011 · Chapter 379B. DEFENSE BASE DEVELOPMENT AUTHORITIES
TAX EXEMPTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An authority's property, income, and operations are exempt from taxes imposed by the state or a political subdivision of the state.
(b) Section 25.07(a), Tax Code, applies to a leasehold or other possessory interest in real property granted by an authority for a project designated under Section 379B.009(a) in the same manner as it applies to a leasehold or other possessory interest in real property constituting a project described by Section 505.161, except for the requirement in Section 505.161 that the voters of the municipality that created the authority have authorized the levy of a sales and use tax for the benefit of the authority.
(c) A commercial aircraft to be used as an instrumentality of commerce that is under construction inside the authority is presumed to be in interstate, international, or foreign commerce and not located in this state for longer than a temporary period for purposes of Sections 11.01 and 21.02, Tax Code.
(d) Tangible personal property located inside the authority is presumed to be in interstate, international, or foreign commerce and not located in this state for longer than a temporary period for purposes of Sections 11.01 and 21.02, Tax Code, if the owner demonstrates to the chief appraiser for the appraisal district in which the authority is located that the owner intends to incorporate the property into or attach the property to a commercial aircraft described by Subsection (c).
(e) In this section, "commercial aircraft" means an aircraft under construction that is designed to be used as described by Section 21.05(e), Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 1221, Sec. 1, eff. Aug. 30, 1999. Renumbered from Local Government Code Sec. 378.011 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(108), 3(35), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 873 (S.B. 1090), Sec. 3, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.25, eff. April 1, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 1378 (H.B. 1348), Sec. 1, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.379B.htm
- Text hash
- sha256 b55fad51fe1a7d78d5dc3a850a770fba9ea1e7666bb952782fc655ca50b3cce6
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Local Government Code
Tax Code
- Tex. Tax Code § 11.01REAL AND TANGIBLE PERSONAL PROPERTY.Printed as Sections 11.01 and 21.02, Tax Code
- Tex. Tax Code § 21.02TANGIBLE PERSONAL PROPERTY GENERALLY.Printed as Sections 11.01 and 21.02, Tax Code
- Tex. Tax Code § 21.05COMMERCIAL AIRCRAFT.Printed as Section 21.05(e), Tax Code
- Tex. Tax Code § 25.07LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY.Printed as Section 25.07(a), Tax Code
Cited by 1 provision
Provisions in this library whose text cites Tex. Loc. Gov't Code § 379B.011. Each shows the citation as that text prints it.
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