Texas Local Government Code 375.161 – Certain Residential Property Exempt
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(a) Except as provided by Subsection (b), the board may not impose an impact fee, assessment, tax, or other requirement for payment, construction, alteration, or dedication under this chapter on single-family detached residential property, duplexes, triplexes, and fourplexes.
(b) This section does not apply to a tax or assessment, if a tax is authorized or approved by the voters of the district, or to a required payment for a service provided by the district, including water and sewer services.
Terms Used In Texas Local Government Code 375.161
- Property: means real and personal property. See Texas Government Code 311.005
