Tex. Spec. Dists. Code § 3803.156
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Because the district is created in an area that is devoted primarily to commercial and business activity, the district may not impose an impact fee or assessment on a detached single-family residential property or a residential duplex, triplex, fourplex, or condominium. A condominium is exempt under this section only if for the year in which the impact fee or assessment is imposed on the condominium, the condominium receives a residence homestead exemption under Section 11.13, Tax Code.
Tex. Spec. Dist. Loc. Laws § 3803.156