(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.
Texas Legal Code