Tex. Local Government Code § 375.161
This is the official text of Tex. Local Government Code § 375.161, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 375.161. CERTAIN RESIDENTIAL PROPERTY EXEMPT.
Official statutory text
(a) Except as provided by Subsection (b), the board may not impose an impact fee, assessment, tax, or other requirement for payment, construction, alteration, or dedication under this chapter on single-family detached residential property, duplexes, triplexes, and fourplexes.
(b) This section does not apply to a tax or assessment, if a tax is authorized or approved by the voters of the district, or to a required payment for a service provided by the district, including water and sewer services.
(b) This section does not apply to a tax or assessment, if a tax is authorized or approved by the voters of the district, or to a required payment for a service provided by the district, including water and sewer services.
Status: in_force · Read it on the official government site
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