Section 821.4 - Political Subdivision(a) An entity is a political subdivision of the state, and therefore not an employer under the Act, if it meets the criteria in either subsections (b) or (c) of this section.(b) An entity is a political subdivision of this state if it is a governmental unit having: (1) the power to tax real and tangible personal property;(2) limited geographic and jurisdictional boundaries;(3) locally elected or locally appointed governing members; and(4) the authority to provide a general public service or benefit.(c) An entity is a political subdivision of this state if the entity is so designated by Texas statute.(d) Entities that are political subdivisions of this state include, but are not limited to: (4) junior college districts;(5) levee improvement districts;(7) irrigation districts;(8) water improvement districts;(9) water control and improvement districts;(10) water control and preservation districts;(11) freshwater supply districts;(12) navigation districts;(13) conservation and reclamation districts;(14) soil conservation districts;(15) municipal utility districts;(17) housing authorities;(18) hospital authorities; and(19) other similar entities.40 Tex. Admin. Code § 821.4
The provisions of this §821.4 adopted to be effective June 1, 1998, 23 TexReg 5732; amended to be effective September 20, 2010, 35 TexReg 8506