Tex. Gov't Code § 2165.213

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Gov't. Code § 2165.213

Added by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. 9/1/1995.