{"data":{"id":"us-tx/tex.-health-and-safety-code-362.019","jurisdiction":"us-tx","citation":"Tex. Health and Safety Code § 362.019","heading":"TAXATION.","body":"(a) Bonds issued under this chapter, the transfer of the bonds, and income from the bonds are exempt from taxation in this state.\n(b) A system purchased or leased under this chapter is subject to ad valorem taxation payable by the person contracting with the issuer according to state law. An item purchased or leased as part of a system is subject to all applicable state taxation.\nActs 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.","path":["HEALTH AND SAFETY CODE","TITLE 5. SANITATION AND ENVIRONMENTAL QUALITY","SUBTITLE B. SOLID WASTE, TOXIC CHEMICALS, SEWAGE, LITTER, AND WATER","CHAPTER 362. SOLID WASTE RESOURCE RECOVERY FINANCING ACT","SUBCHAPTER B. OPERATION OF SYSTEM"],"source_url":"https://statutes.capitol.texas.gov/Docs/HS/htm/HS.362.htm#362.019","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:17Z","sha256":"c2c0c9dfb15532e852c0be88cd436f85cab238736b1c1d6fa67eb216ff97854e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-health-and-safety-code-362.018","next":"us-tx/tex.-health-and-safety-code-362.031"},"notice":"GroundRules: Original legal text. Not legal advice."}