Texas Tax Code - TAX § 11.38. Border Security Infrastructure

(1) "Border security infrastructure" means a wall, barrier, fence, road, trench, apparatus, or other improvement designed or adapted to surveil or impede the movement of persons or objects crossing the Texas-Mexico border.

(2) "Qualified border security infrastructure agreement" means a written agreement entered into between a property owner and this state or the United States to install or construct border security infrastructure on the owner's property.  The agreement may provide for the installation or construction of additional improvements on the property that are not border security infrastructure.

(1) under a qualified border security infrastructure agreement;  or

(2) on land subject to a recorded easement granted by the property owner to this state or the United States that dedicates the property for a purpose described by Subsection (b)(1).