Tex. Tax Code § 11.29 · Subchapter B. EXEMPTIONS
INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement dedicating said land as a disposal site for depositing and discharging materials dredged from the main channel of the Gulf Intracoastal Waterway by or under the direction of the state or federal government.
(b) An exemption granted under this section terminates when the land ceases to be used as an active dredge material disposal site described by Subsection (a) of this section and is no longer dedicated for that purpose.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 428, Sec. 1, eff. Jan. 1, 1988.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 588c75330d64fbc30e101320f1eee730ea0a657def7a3aeea737cce96b258062
- 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
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.