{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3963.0312","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3963.0312","heading":"CERTAIN RESIDENTIAL PROPERTY.","body":"(a) Section 375.161, Local Government Code, does not apply to the district.\n(b) Notwithstanding Subsection (a), the district may not impose an assessment on property if the owner qualifies the property for a homestead exemption under Section 11.13, Tax Code:\n(1) for the tax year in which the Act enacting this chapter takes effect; or\n(2) for the tax year in which the assessment is imposed.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 1012 (H.B. 4742), Sec. 1, eff. June 14, 2019.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT For contingent expiration of this chapter, see Section 3963.0302.","CHAPTER 3963. SOGOOD CEDARS MUNICIPAL MANAGEMENT DISTRICT","SUBCHAPTER C. POWERS AND DUTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3963.htm#3963.0312","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a520c55b7e8f5520b59478fdc1c85c11f3fd9d63f863c1b2ab0c4a381e3e96da","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3963.0311","next":"us-tx/tex.-special-district-local-laws-code-3963.0313"},"notice":"GroundRules: Original legal text. Not legal advice."}