Tex. Spec. Dist. Local Laws Code Section 3893.155
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. 1100 (H.B. 4827), Sec. 1, eff. June 19, 2009.

Source: Section 3893.155 — Payment in Lieu of Taxes to Other Taxing Unit, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3893.­htm#3893.­155 (accessed Jun. 5, 2024).

3893.001
Definitions 3893.002
Harris County Improvement District No 3893.003
Purpose 3893.004
Findings of Benefit and Public Purpose 3893.005
District Territory 3893.006
Liberal Construction of Chapter 3893.051
Board of Directors 3893.052
Appointment of Directors on Increase in Board Size 3893.053
Nonvoting Directors 3893.054
Quorum 3893.055
Conflicts of Interest 3893.056
Compensation of Voting Directors 3893.101
District Powers 3893.102
Nonprofit Corporation 3893.103
Agreements 3893.104
Elections 3893.105
Contract for Law Enforcement and Security Services 3893.106
Annexation or Exclusion of Territory 3893.107
Approval by City of Houston 3893.108
Membership in Charitable Organizations 3893.109
Road Powers 3893.110
Air Rights 3893.111
Additional Property Rights 3893.112
No Eminent Domain Power 3893.151
Public Transit System 3893.152
Parking Facilities Authorized 3893.153
Rules 3893.154
Financing of Public Transit System or Parking Facilities 3893.155
Payment in Lieu of Taxes to Other Taxing Unit 3893.156
Agreement with Rapid Transit Authority 3893.201
Authority to Impose Assessments, Ad Valorem Taxes, and Impact Fees 3893.202
Disbursements and Transfers of Money 3893.203
Assessment in Part of District 3893.204
Petition Required for Assessment and for Financing Services and Improvements 3893.205
Maintenance Tax 3893.206
Assessments 3893.207
Property of Certain Utilities Exempt from Assessment and Impact Fees 3893.208
Use of Electrical or Optical Lines 3893.209
Bonds and Other Obligations 3893.210
Limits on Parks and Recreation Bonds 3893.211
Tax and Bond Elections 3893.212
Powers of Municipal Utility District to Establish Defined Areas and Designated Property 3893.213
Municipality Not Required to Pay District Obligations 3893.214
Competitive Bidding 3893.251
Consolidation with Municipal Management District 3893.252
Terms and Conditions for Consolidation 3893.253
Notice and Hearing on Consolidation 3893.254
Governing Consolidated Districts 3893.255
Debts of Original Districts 3893.256
Assessment and Collection of Taxes 3893.257
Filing of Order with County Clerk and Executive Director 3893.301
Dissolution of District with Outstanding Debt
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 3893.155’s source at texas​.gov