Tex. Local Government Code § 501.075
This is the official text of Tex. Local Government Code § 501.075, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 501.075. EXEMPTION FROM TAXATION.
Official statutory text
(a) The activities of a corporation affect all the residents of the corporation's authorizing unit by the corporation's assuming to a material extent what otherwise might be an obligation or duty of the authorizing unit, and therefore the corporation is an institution of purely public charity within the tax exemption of Section 2, Article VIII, Texas Constitution.
(b) A corporation is exempt from the tax imposed by Chapter 171, Tax Code, only if the corporation is exempted by that chapter.
(b) A corporation is exempt from the tax imposed by Chapter 171, Tax Code, only if the corporation is exempted by that chapter.
Status: in_force · Read it on the official government site
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