Sec. 3803.156. PROPERTY EXEMPT FROM ASSESSMENT AND IMPACT FEES. Because the district is created in an area that is devoted primarily to commercial and business activity, the district may not impose an impact fee or assessment on a detached single-family residential property or a residential duplex, triplex, fourplex, or condominium. A condominium is exempt under this section only if for the year in which the impact fee or assessment is imposed on the condominium, the condominium receives a residence homestead exemption under Section 11.13, Tax Code.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Amended by:
Acts 2005, 79th Leg., Ch. 773 (H.B. 3528), Sec. 1, eff. June 17, 2005.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Subtitle C - Development, Improvement, and Management
Chapter 3803 - Greater Greenspoint Management District of Harris County
Subchapter D. Financial Provisions
Section 3803.151. Petition Required for Financing Services and Improvements
Section 3803.1515. Disbursements and Transfers of Money
Section 3803.152. Authority to Impose Ad Valorem Taxes, Assessments, and Impact Fees
Section 3803.153. Maintenance Tax
Section 3803.154. Assessments; Liens for Assessments
Section 3803.155. Tax and Assessment Abatements
Section 3803.156. Property Exempt From Assessment and Impact Fees