(a) The district may not impose an impact fee or assessment on the property, including the equipment, rights-of-way, facilities, or improvements, of:
(1) an electric utility or a power generation company as defined by § 31.002, Utilities Code;
(2) a gas utility as defined by § 101.003 or 121.001, Utilities Code;
(3) a telecommunications provider as defined by § 51.002, Utilities Code; or
(4) a person who provides to the public cable television or advanced telecommunications services.
(b) The district may not impose an assessment on single-family residential property.