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2021 Texas Statutes
Tax Code
Title 1 - Property Tax Code
Subtitle C - Taxable Property and Exemptions
Chapter 11 - Taxable Property and Exemptions
Subchapter B. Exemptions
Section 11.29. Intracoastal Waterway Dredge Disposal Site
Universal Citation: TX Tax Code § 11.29 (2021)
Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE. (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.
Added by Acts 1987, 70th Leg., ch. 428, Sec. 1, eff. Jan. 1, 1988.
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