Texas Special District Local Laws Code § 3893.155 Payment In Lieu Of Taxes To Other Taxing Unit

Sec. 3893.155. PAYMENT IN LIEU OF TAXES TO OTHER TAXING UNIT. If the district's acquisition of property for a parking facility that is leased to or operated by a private entity results in the removal from a taxing unit's tax rolls of real property otherwise subject to ad valorem taxation, the district shall pay to the taxing unit in which the property is located, on or before January 1 of each year, as a payment in lieu of taxes, an amount equal to the ad valorem taxes that otherwise would have been imposed for the preceding tax year on that real property by the taxing unit, without including the value of any improvements constructed on the property.

Added by Acts 2009, 81st Leg., R.S., Ch. 1100 (H.B. 4827), Sec. 1, eff. June 19, 2009.

Section: Previous  3893.110  3893.111  3893.112  3893.151  3893.152  3893.153  3893.154  3893.155  3893.156  3893.201  3893.202  3893.203  3893.204  3893.205  3893.206  Next

Last modified: September 28, 2016