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.
Texas Legal Code