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Tex. Tax Code § 351.153

EXCEPTION TO OWNERSHIP REQUIREMENT

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 351.153, EXCEPTION TO OWNERSHIP REQUIREMENT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576196
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(a) This section applies only to a municipality described by Section 351.152(5), (6), (29), or (58). (b) Section 351.151(2)(B) does not apply to a facility that otherwise meets the requirements of a qualified convention center facility under Section 351.151. (c) Section 351.151(3)(A) does not apply to a hotel that otherwise meets the requirements of a qualified hotel under Section 351.151.