Terms Used In Texas Tax Code Chapter 182 > Subchapter B - Utility Companies

• 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
• Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
• Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005