Tex.
Gov't Code Section 496.005
Tax Exemption
(a)
Property associated with a facility described by Subsection (b) is exempt from taxation during the time the property is used exclusively for the purposes of the department.(b)
This section applies to:(1)
land in Anderson County owned by the state for the use and benefit of the institutional division that is subject to a lease granted by the board and a sublease entered into by the division and the General Services Commission, on which is located the correctional facility known as the Mark W. Michael Unit of the Coffield Prison Farm; and(2)
a parcel of land in Anderson, Brazoria, Coryell, Houston, Madison, or Walker County owned by the state for the use and benefit of the institutional division that is subject to a lease granted by the board and a sublease entered into by the division and the General Services Commission, on which is located a trusty camp facility.
Source:
Section 496.005 — Tax Exemption, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.496.htm#496.005 (accessed Jun. 5, 2024).
