Tex. Tax Code § 11.29
This is the official text of Tex. Tax Code § 11.29, part of Texas’s Tax Code — governs state and local taxation.
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§ 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE.
Official statutory text
(a) A person is entitled to an exemption from taxation of land that the person owns and that has been dedicated by recorded donated easement dedicating said land as a disposal site for depositing and discharging materials dredged from the main channel of the Gulf Intracoastal Waterway by or under the direction of the state or federal government.
(b) An exemption granted under this section terminates when the land ceases to be used as an active dredge material disposal site described by Subsection (a) of this section and is no longer dedicated for that purpose.
(b) An exemption granted under this section terminates when the land ceases to be used as an active dredge material disposal site described by Subsection (a) of this section and is no longer dedicated for that purpose.
Status: in_force · Read it on the official government site
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