(a) The district may not impose a tax, impact fee, or assessment on a residential property, multiunit residential property, or condominium.(b) The district may not impose an impact fee or assessment on the property, equipment, or facilities of an electric utility as defined by Section 31.002, Utilities Code. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Texas Legal Code