Texas Code § 395.013

ITEMS NOT PAYABLE BY FEE
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Sec. 395.013. ITEMS NOT PAYABLE BY FEE. Impact fees may not be adopted or used to pay for:
(1) construction, acquisition, or expansion of public facilities or assets other than capital improvements or facility expansions identified in the capital improvements plan;
(2) repair, operation, or maintenance of existing or new capital improvements or facility expansions;
(3) upgrading, updating, expanding, or replacing existing capital improvements to serve existing development in order to meet stricter safety, efficiency, environmental, or regulatory standards;
(4) upgrading, updating, expanding, or replacing existing capital improvements to provide better service to existing development;
(5) administrative and operating costs of the political subdivision, except the Edwards Underground Water District or a river authority that is authorized elsewhere by state law to charge fees that function as impact fees may use impact fees to pay its administrative and operating costs;
(6) principal payments and interest or other finance charges on bonds or other indebtedness, except as allowed by Section 395.012 .

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