EXEMPTIONS

Sec. 11.106. EXEMPTIONS. Section 11.104 does not apply to: (1) property that is part of a fund created or specifically authorized by the constitution of this state that is administered by or with the assistance of the School Land Board or the General Land Office; or (2) land, water, or property owned by the permanent university fund or any other land, water, or property owned by, administered by, or held for the use and benefit of an institution of higher education, as that term is defined in Section 61.003 , Education Code. Added by Acts 2001, 77th Leg., ch. 968, Sec. 25, eff. Sept. 1, 2001.