Sec. 3881.207. RESIDENTIAL PROPERTY. Section 375.161, Local Government Code, does not apply to: (1) a tax imposed by the district; or (2) any payment required by the district for a service provided by the district, including water and sewer services. Added by Acts 2009, 81st Leg., R.S., Ch. 247 (S.B. 2473), Sec. 1, eff. May 27, 2009.