Texas Tax Code > Title 3 > Subtitle A – General Taxing Authority and Provisions
Current as of: 2024 | Check for updates
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Other versions
| Sections | ||
|---|---|---|
| Chapter 301 | General Provisions | 301.001 – 301.004 |
| Chapter 302 | Taxation Powers of Municipalities | 302.001 – 302.102 |
Terms Used In Texas Tax Code > Title 3 > Subtitle A - General Taxing Authority and Provisions
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
- Improvement: means :
(A) a building, structure, fixture, or fence erected on or affixed to land;
(B) a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily; or
(C) for purposes of an entity created under § 52, Article III, or § 59, Article XVI, Texas Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or drainage lines; or
(iii) paving of undeveloped land. See Texas Tax Code 1.04 - Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005