(a) If a qualified residential structure for which the owner receives an exemption under Tax Code, §11.13, is rendered uninhabitable or unusable in a manner qualifying under Tax Code, §11.135, the owner is entitled to a continuation of the exemption. The exemption's duration shall be limited pursuant to Tax Code, §11.135(a-1).
(b) A property owner receiving a continuation of an exemption under Tax Code, §11.135, shall notify the appraisal office within 30 days after the date that eligibility for the continuation ends.

Source Note: The provisions of this §9.416 adopted to be effective March 1, 2010, 35 TexReg 1759; amended to be effective April 28, 2021, 46 TexReg 2828