Special District Local Laws Code § 3804.157

Sec. 3804.157. PROPERTY EXEMPT FROM ASSESSMENTS AND IMPACT FEES. The district may not, without the consent of the owner, impose an impact fee or assessment under Chapter 375, Local Government Code, on: (1) a condominium for which the owner meets all the requirements to claim a homestead exemption, a single-family detached residential property, or a residential duplex, triplex, or fourplex; (2) a tract consistently and continuously used for: (A) religious worship or a school that is maintained or owned by or affiliated with a religious organization; or (B) a use ancillary to and in keeping with the operation of a full-service church or school affiliated with a religious organization; (3) a tract owned by this state or the United States and used for a public purpose; (4) a tract owned by the City of Sugar Land, Fort Bend County, or another political subdivision and used for a public purpose; or (5) a tract that is owned in fee simple by a community services association or property owners' association and that is not leased to a person who is not exempt under this chapter. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.