Certain Residential Property

Tex. Special District Local Laws Code § 3963.0312, under Chapter 3963. Sogood Cedars Municipal Management District.

Tex. Special District Local Laws Code § 3963.0312

Sec. 3963.0312. CERTAIN RESIDENTIAL PROPERTY. (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.