Tex. Spec. Dist. Local Laws Code § 8838.152 · Subchapter D. GENERAL FINANCIAL PROVISIONS
AD VALOREM TAX EXEMPTION FOR PROPERTY ON WHICH WATER CONSERVATION INITIATIVE HAS BEEN IMPLEMENTED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may adopt rules providing for granting exemptions from ad valorem taxes on property on which a water conservation initiative has been implemented as provided by Section 11.32, Tax Code.
(b) The total amount of the exemption from ad valorem taxes may not exceed one-half of the tax imposed by the district.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.03, eff. April 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.8838.htm
- Text hash
- sha256 077e3fe5b46e45cbf28f5a61b392bbeccce9fcdb3ded5b67520d1d13340235b1
- 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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