| (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.
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