Texas Local Government Code - LOC GOV'T § 5.904. Municipality Not Governed by Corporate Law

(a) A municipality may not be considered a corporation under a state statute governing corporations unless the statute extends its application to a municipality by express use of the term “municipal corporation,” “municipality,” “city,” “town,” or “village.”

(b) It is the intent of the legislature that the limitation provided by this section apply regardless of whether the municipality is acting in a governmental or proprietary function.