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Tex. Spec. Dist. Local Laws Code § 3503.1541

CERTAIN PROPERTY EXEMPT FROM TAXATION

Added by Acts 2019, 86th Leg., R.S., Ch. 333 (S.B. 579), Sec. 1, eff

(a) A leasehold or other possessory interest granted to a person by the authority or by a nonprofit corporation holding title for the authority is owned, used, and held for a public purpose for and on behalf of the authority and is exempt from taxation under Section 11.11, Tax Code.

(b) Section 25.07(a), Tax Code, does not apply to a leasehold or other possessory interest granted to a person by the authority or by a nonprofit corporation holding title for the authority during the period the authority or nonprofit corporation owns the estate or interest encumbered by the possessory interest.

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.