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Senate Bill 1315 |
Senate Author: Lucio |
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Effective: 9-1-21 |
House Sponsor: Dominguez |
Senate Bill 1315 amends the Tax Code to clarify the conditions under which property is considered to be used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation‑related commerce for purposes of the application of certain property tax laws relating to the listing of leaseholds or possessory interests of tax‑exempt real property.