Sec. 2165.213. AD VALOREM TAXATION. (a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code. (b) The space is not subject to taxation if: (1) the private tenant would be entitled to an exemption from taxation of the space if the tenant owned the space instead of leasing it; or (2) the tenant uses the space for a child care facility. Added by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. Sept. 1, 1995.
Ad Valorem Taxation
Tex. Government Code § 2165.213, under Chapter 2165. State Buildings, Grounds, and Property.
Tex. Government Code § 2165.213