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Tex. Utilities Code § 36.353

PAYMENT IN LIEU OF TAX

Texas · Texas Utilities Code · Status: effective

Taxation
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Tex. Utilities Code § 36.353, PAYMENT IN LIEU OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576644
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(a) A payment made in lieu of a tax by a municipally owned utility to the municipality by which the utility is owned may not be considered an expense of operation in establishing the utility's rate for providing utility service to a school district or hospital district. (b) A rate a municipally owned utility receives from a school district or hospital district may not be used to make or to cover the cost of making payments in lieu of taxes to the municipality that owns the utility.