(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. 1012 (H.B. 4742), Sec. 1, eff. June 14, 2019.
Texas Legal Code