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AN ACT
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relating to residential property exemptions from taxes, |
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assessments, and impact fees in the Greater East End Management |
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District. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a), Section 3807.157, Special |
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District Local Laws Code, is amended to read as follows: |
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(a) The district may not impose a tax, impact fee, or |
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assessment on a: |
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(1) single-family detached residential property; |
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(2) [,] multiunit residential property consisting of |
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fewer than 13 units;[,] or |
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(3) condominium, if the condominium receives a |
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residence homestead exemption under Section 11.13, Tax Code, for |
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the year in which the tax, impact fee, or assessment is imposed. |
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SECTION 2. The changes in law made by this Act to Section |
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3807.157, Special District Local Laws Code, apply only to a tax, |
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impact fee, or assessment imposed on or after the effective date of |
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this Act. A tax, impact fee, or assessment imposed before that date |
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is governed by the law in effect when the imposition occurred, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 878 passed the Senate on |
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May 1, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 878 passed the House on |
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May 23, 2007, by the following vote: Yeas 144, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |