§ 15-2-13. EXEMPTIONS.

(A)

A benefitted property described in Section 552.053(c) ( Exemptions ) of the Texas Local Government Code is exempt from the drainage charge established by this chapter.

(B)

The following entities are exempt from the drainage charge established by this chapter:

(1)

the State of Texas;

(2)

a county;

(3)

the City, for property that is publicly maintained right-of-way;

(4)

an independent school district; or

(5)

a public or private institution of higher education.

(C)

A benefitted property is exempt from the drainage charge established by this chapter if the property is owned and occupied by an organization that is exempt from taxation under Section 11.20 ( Religious Organizations ) of the Texas Tax Code, and the organization submits to the director:

(1)

a request for an exemption from the drainage charge;

(2)

a copy of the organization's tax exemption certificate; and

(3)

an affidavit executed by a person authorized to contract for the organization stating that the organization participates in a program that provides housing for the homeless, at a monetary amount at least equal to the drainage charge.

(D)

The city manager shall review the effectiveness of the exemption under Subsection (C) and report the manager's findings and recommendations to council annually.

Source: 1992 Code Section 18-3-15; Ord. 031204-14; Ord. 031211-11; Ord. 040902-40; Ord. 20080605-042; Ord. No. 20150625-021, Pt. 12, 10-1-15 ; Ord. No. 20160804-080, Pt. 3, 8-15-16 .