Sec. 2165.213. AD VALOREM TAXATION. (a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code.
(b) The space is not subject to taxation if:
(1) the private tenant would be entitled to an exemption from taxation of the space if the tenant owned the space instead of leasing it; or
(2) the tenant uses the space for a child care facility.
Added by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle D - State Purchasing and General Services
Chapter 2165 - State Buildings, Grounds, and Property
Subchapter E. Lease of Space in State-Owned Buildings to Private Tenants
Section 2165.201. Purpose of Subchapter
Section 2165.202. Applicability
Section 2165.203. Lease; Fair Market Value
Section 2165.2035. Lease of Space in State-Owned Parking Lots and Garages; Private Commercial Use
Section 2165.2046. Reports on Parking Programs
Section 2165.205. Limitations on Amount, Location, and Use of Leased Space
Section 2165.206. Lease of Space for Child Care Facility
Section 2165.207. Method of Selecting Tenant
Section 2165.208. Utilities and Custodial Services
Section 2165.209. Subleases and Assignments
Section 2165.210. Refusal to Lease Space or Permit an Activity
Section 2165.211. Use of Lease Proceeds
Section 2165.212. Vending Facilities; Texas Commission for the Blind
Section 2165.213. Ad Valorem Taxation
Section 2165.214. Preference in Leasing to Certain Existing Vending Facilities
Section 2165.215. Purchase of Building Subject to Existing Leases