Tex. Spec. Dist. Local Laws Code Section 3878.155
Payment in Lieu of Taxes to Other Taxing Unit

If the district’s acquisition of property for a parking facility that is leased to or operated by a private entity results in the removal from a taxing unit’s tax rolls of real property otherwise subject to ad valorem taxation, the district shall pay to the taxing unit in which the property is located, on or before January 1 of each year, as a payment in lieu of taxes, an amount equal to the ad valorem taxes that otherwise would have been imposed for the preceding tax year on that real property by the taxing unit, without including the value of any improvements constructed on the property.
Added by Acts 2009, 81st Leg., R.S., Ch. 1068 (H.B. 4722), Sec. 1, eff. June 19, 2009.

Source: Section 3878.155 — Payment in Lieu of Taxes to Other Taxing Unit, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3878.­htm#3878.­155 (accessed Jun. 5, 2024).

3878.001
Definitions 3878.002
Harris County Improvement District No 3878.003
Purpose 3878.004
Findings of Benefit and Public Purpose 3878.005
District Territory 3878.006
Liberal Construction of Chapter 3878.051
Board of Directors 3878.052
Appointment of Directors on Increase in Board Size 3878.053
Nonvoting Directors 3878.054
Quorum 3878.055
Conflicts of Interest 3878.056
Compensation of Voting Directors 3878.101
District Powers 3878.102
Nonprofit Corporation 3878.103
Agreements 3878.104
Elections 3878.105
Contract for Law Enforcement and Security Services 3878.106
Annexation or Exclusion of Territory 3878.107
Approval by City of Houston 3878.108
Membership in Charitable Organizations 3878.109
Road Powers 3878.110
Air Rights 3878.111
Additional Property Rights 3878.112
No Eminent Domain Power 3878.151
Public Transit System 3878.152
Parking Facilities Authorized 3878.153
Rules 3878.154
Financing of Public Transit System or Parking Facilities 3878.155
Payment in Lieu of Taxes to Other Taxing Unit 3878.156
Agreement with Rapid Transit Authority 3878.201
Authority to Impose Assessments, Ad Valorem Taxes, and Impact Fees 3878.202
Disbursements and Transfers of Money 3878.203
Assessment in Part of District 3878.204
Petition Required for Assessment and for Financing Services and Improvements 3878.205
Maintenance Tax 3878.206
Assessments 3878.207
Property of Certain Utilities Exempt from Assessment and Impact Fees 3878.208
Use of Electrical or Optical Lines 3878.209
Bonds and Other Obligations 3878.210
Limits on Parks and Recreation Bonds 3878.211
Tax and Bond Elections 3878.212
Powers of Municipal Utility District to Establish Defined Areas and Designated Property 3878.213
Municipality Not Required to Pay District Obligations 3878.214
Competitive Bidding 3878.251
Consolidation with Municipal Management District 3878.252
Terms and Conditions for Consolidation 3878.253
Notice and Hearing on Consolidation 3878.254
Governing Consolidated Districts 3878.255
Debts of Original Districts 3878.256
Assessment and Collection of Taxes 3878.257
Filing of Order with County Clerk and Executive Director 3878.301
Dissolution of District with Outstanding Debt
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 3878.155’s source at texas​.gov