Texas Tax Code 182.026 – Subchapter Not Applicable
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(a) This subchapter does not apply to a utility company owned and operated by a city, town, county, water improvement district, or conservation district.
(b) This subchapter does not:
(1) affect collection of ad valorem taxes; or
(2) impair or alter a provision of a contract, agreement, or franchise made between a city and a public utility company relating to a payment made to the city.
Terms Used In Texas Tax Code 182.026
- Contract: A legal written agreement that becomes binding when signed.
- 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