Sec. 3966.0312. CERTAIN RESIDENTIAL PROPERTY. (a) Section 375.161, Local Government Code, does not apply to the district.
(b) Notwithstanding Subsection (a), the district may not impose an assessment on property if the owner qualifies the property for a homestead exemption under Section 11.13, Tax Code:
(1) for the tax year in which the Act enacting this chapter takes effect; or
(2) for the tax year in which the assessment is imposed.
Added by Acts 2019, 86th Leg., R.S., Ch. 562 (S.B. 2445), Sec. 1, eff. June 10, 2019.