Tex. Spec. Dist. Local Laws Code § 7811.160 · Subchapter D. TAX ABATEMENT IN REINVESTMENT ZONE
PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may include in a tax abatement agreement:
(1) facilities and structures for which construction began on or after October 1, 1990, but before June 10, 1991;
(2) existing facilities and structures for which expansion or modernization construction began on or after October 1, 1990, but before June 10, 1991; and
(3) tangible personal property located on property described by Subdivision (1) or (2) in each year covered by the agreement, other than tangible personal property that was located on the property at any time before the time period covered by the agreement.
(b) A tax abatement agreement made under this section may be based on the value of the property on January 1 of the year in which the construction, expansion, or modernization of the property began.
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 869 (H.B. 2803), Sec. 1.03, eff. April 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.7811.htm
- Text hash
- sha256 77a8861787745eec683fbbc6e908b6f3178323cd89856580031fc85d53db299d
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.