CERTAIN RESIDENTIAL PROPERTY.
Tex. SPEC. DIST. LOCAL LAWS Code § 3966.0312.
in effect(a) Section 375.161 , Local Government Code, does not apply to the district.
(b) Notwithstanding Subsection (a), the district may not impose an assessment on property if the owner qualifies the property for a homestead exemption under Section 11.13 , Tax Code:
(1) for the tax year in which the Act enacting this chapter takes effect; or
(2) for the tax year in which the assessment is imposed.
Added by Acts 2019, 86th Leg., R.S., Ch. 562 (S.B. 2445 ), Sec. 1, eff. June 10, 2019.
