{"data":{"id":"us-tx/tex.-government-code-2165.213","jurisdiction":"us-tx","citation":"Tex. Government Code § 2165.213","heading":"AD VALOREM TAXATION.","body":"(a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code.\n(b) The space is not subject to taxation if:\n(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\n(2) the tenant uses the space for a child care facility.\nAdded by Acts 1995, 74th Leg., ch. 41, Sec. 1, eff. Sept. 1, 1995.","path":["GOVERNMENT CODE","TITLE 10. GENERAL GOVERNMENT","SUBTITLE D. STATE PURCHASING AND GENERAL SERVICES","CHAPTER 2165. STATE BUILDINGS, GROUNDS, AND PROPERTY","SUBCHAPTER E. LEASE OF SPACE IN STATE-OWNED BUILDINGS TO PRIVATE TENANTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2165.htm#2165.213","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"2eee43810c17e6b4775e63c810092ad9f02e26ea8e0b4fffcda45577fc288371","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-2165.212","next":"us-tx/tex.-government-code-2165.214"},"notice":"GroundRules: Original legal text. Not legal advice."}