Section 496.005 - Tax Exemption(a) Property associated with a facility described by Subsection (b) is exempt from taxation during the time the property is used exclusively for the purposes of the department.(b) This section applies to:(1) land in Anderson County owned by the state for the use and benefit of the institutional division that is subject to a lease granted by the board and a sublease entered into by the division and the General Services Commission, on which is located the correctional facility known as the Mark W. Michael Unit of the Coffield Prison Farm; and(2) a parcel of land in Anderson, Brazoria, Coryell, Houston, Madison, or Walker County owned by the state for the use and benefit of the institutional division that is subject to a lease granted by the board and a sublease entered into by the division and the General Services Commission, on which is located a trusty camp facility.Tex. Gov't. Code § 496.005
Amended by Acts 1995, 74th Leg., ch. 321, Sec. 1.022, eff. 9/1/1995.Added by Acts 1989, 71st Leg., ch. 212, Sec. 2.01, eff. 9/1/1989. Renumbered from Sec. 495.005 and amended by Acts 1991, 72nd Leg., ch. 16, Sec. 10.01(a), eff. 8/26/1991.