Sec. 552.053. EXEMPTIONS. (a) A governmental entity or person described by Subsection (b) and a lot or tract in which the governmental entity or person holds a freehold interest may be exempt from this subchapter and all ordinances, resolutions, and rules adopted under this subchapter. (b) The following may be exempt: (1) this state; (2) a county; (3) a municipality; or (4) school districts and open-enrollment charter schools. (c) The following shall be exempt from the provisions of any rules or ordinances adopted by a municipality pursuant to this Act: (1) property with proper construction and maintenance of a wholly sufficient and privately owned drainage system; (2) property held and maintained in its natural state, until such time that the property is developed and all of the public infrastructure constructed has been accepted by the municipality in which the property is located for maintenance; and (3) a subdivided lot, until a structure has been built on the lot and a certificate of occupancy has been issued by the municipality in which the property is located. (d) A municipality may exempt property owned by a religious organization that is exempt from taxation pursuant to Section 11.20 , Tax Code, from all or a portion of drainage charges under this subchapter, as the governing body of the municipality considers appropriate. (d-1) A municipality may exempt property used for cemetery purposes from drainage charges under Section 552.047 if the cemetery is closed to new interments and does not accept new burials. (e) The following property is exempt from drainage charges under Section 552.047 and all ordinances, resolutions, and rules adopted under this subchapter: (1) property owned by a county in which a municipality described by Section 552.044 (8)(A) is located; (2) property owned by a school district located wholly or partly in a municipality described by Section 552.044 (8)(A); and (3) property owned by a municipal housing authority of a municipality described by Section 552.044 (8)(A).
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