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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) Space leased to a private tenant is subject to ad valorem taxation in accordance with Section 11.11(d), Tax Code.
(b) The space is not subject to taxation if:
(1) the private tenant would be entitled to an exemption from taxation of the space if the tenant owned the space instead of leasing it; or
(2) the tenant uses the space for a child care facility.
Cite this article: FindLaw.com - Texas Government Code - GOV'T § 2165.213. Ad Valorem Taxation - last updated January 01, 2024 | https://codes.findlaw.com/tx/government-code/gov-t-sect-2165-213/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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