Texas Tax Code § 11.29 Intracoastal Waterway Dredge Disposal Site

Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE. (a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement dedicating said land as a disposal site for depositing and discharging materials dredged from the main channel of the Gulf Intracoastal Waterway by or under the direction of the state or federal government.

(b) An exemption granted under this section terminates when the land ceases to be used as an active dredge material disposal site described by Subsection (a) of this section and is no longer dedicated for that purpose.

Added by Acts 1987, 70th Leg., ch. 428, Sec. 1, eff. Jan. 1, 1988.

Section: Previous  11.253  11.254  11.26  11.261  11.27  11.271  11.28  11.29  11.30  11.31  11.311  11.315  11.32  11.33  11.34  Next

Last modified: September 28, 2016