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2025 Texas Statutes
Utilities Code
Title 3 - Gas Regulation
Subtitle A - Gas Utility Regulatory Act
Chapter 104 - Rates and Services
Subchapter E. Rates for Governmental Entities
Section 104.203. Payment in Lieu of Tax
Universal Citation:
TX Util § 104.203 (2025)
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Sec. 104.203. PAYMENT IN LIEU OF TAX. (a) A payment made in lieu of a tax by a municipally owned utility to the municipality by which the utility is owned may not be considered an expense of operation in establishing the utility's rate for providing utility service to a school district or hospital district.
(b) A rate a municipally owned utility receives from a school district or hospital district may not be used to make or to cover the cost of making payments in lieu of taxes to the municipality that owns the utility.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.
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