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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from taxes and special assessments of |
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property of a navigation district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 60, Water Code, is amended |
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by adding Section 60.005 to read as follows: |
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Sec. 60.005. EXEMPTION FROM TAXATION AND SPECIAL |
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ASSESSMENTS. The property of a district is public property used for |
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essential public and governmental purposes. The district and the |
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district's property are exempt from all taxes and special |
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assessments imposed by this state or a political subdivision of |
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this state. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |