Sec. 318.012.  HISTORIC SITE TAX EXEMPTION.  (a)  The commissioners court may establish a program under which the commission:
(1)  receives and reviews applications that are filed with the county and that request a property tax exemption under Section 11.24, Tax Code;  and
(2)  recommends to the commissioners court whether to grant the exemption and, if the grant of the exemption is recommended, how much of the property's assessed value should be exempt from taxation.
(b)  The commission may examine the property that is granted the exemption on recommendation of the commission and recommend to the commissioners court whether the exemption should be withdrawn because of changed circumstances involving the property.
(c)  A person is entitled to appear before the commissioners court and state any objections to a recommendation made by the commission under this section regarding property owned by the person.
(d)  The commissioners court may require a person whose property is granted the exemption to notify the commission of any plans the person may have to modernize the property or change it in any other manner.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.