Tex. Spec. Dist. Local Laws Code § 3807.157 · Subchapter D. FINANCIAL PROVISIONS
PROPERTY EXEMPT FROM TAXES, IMPACT FEES, AND ASSESSMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may not impose a tax, impact fee, or assessment on a:
(1) single-family detached residential property;
(2) multiunit residential property consisting of fewer than 13 units; or
(3) condominium, if the condominium receives a residence homestead exemption under Section 11.13, Tax Code, for the year in which the tax, impact fee, or assessment is imposed.
(b) The district may not impose an impact fee or assessment on the property, equipment, or facilities of a person that provides to the public cable television, gas, light, power, telephone, sewage, or water service.
Notes and commentary — not statutory text
History
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 529 (S.B. 878), Sec. 1, eff. June 16, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3807.htm
- Text hash
- sha256 006850e7538641fb0bab4671cc9c32c24b111b3ef981f00ece39df858ce7e5bf
- 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.