reglab/housing_qa huggingface dataset:
TX Tax Code § 313.009 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter A. General Provisions|Section 313.009. Certain Entities Ineligible

Sec. 313.009.  CERTAIN ENTITIES INELIGIBLE.  An entity that has been issued a registration number under Section 151.359 or Section 151.3595 is not eligible to receive a limitation on appraised value under this chapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223), Sec. 4, eff. September 1, 2013.Amended by: Acts 2015, 84th Leg., R.S., Ch. 412 (H.B. 2712), Sec. 3, eff. June 10, 2015.Redesignated from Tax Code, Section 313.010 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(47), eff. September 1, 2015.Amended by: Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488), Sec. 17.002, eff. September 1, 2017.|
TX Tax Code § 313.010 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter A. General Provisions|Section 313.010. Audit of Agreements by State Auditor

Sec. 313.010.  AUDIT OF AGREEMENTS BY STATE AUDITOR.  (a)  Each year, the state auditor shall review at least three major agreements, as determined by the state auditor, under this chapter to determine whether:(1)  each agreement accomplishes the purposes of this chapter as expressed in Section 313.003;(2)  each agreement complies with the intent of the legislature in enacting this chapter as expressed in Section 313.004; and(3)  the terms of each agreement were executed in compliance with the terms of this chapter.(b)  As part of the review, the state auditor shall make recommendations relating to increasing the efficiency and effectiveness of the administration of this chapter.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 2, eff. January 1, 2014.|For expiration of this subchapter, see Sec. 313.007
TX Tax Code § 313.022 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.022. Applicability; Categorization of School Districts

Sec. 313.022.  APPLICABILITY;  CATEGORIZATION OF SCHOOL DISTRICTS.  (a)  This subchapter applies to each school district in this state other than a school district to which Subchapter C applies.(b)  For purposes of determining the required minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a), and the minimum amount of a limitation on appraised value under Section 313.027(b), school districts to which this subchapter applies are categorized according to the taxable value of property in the district for the preceding tax year determined under Subchapter M, Chapter 403, Government Code, as follows:   CATEGORYTAXABLE VALUE OF PROPERTY   I$10 billion or more   II$1 billion or more but less than $10 billion   III$500 million or more but less than $1 billion   IV$100 million or more but less than $500 million   Vless than $100 million|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.023 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.023. Minimum Amounts of Qualified Investment

Sec. 313.023.  MINIMUM AMOUNTS OF QUALIFIED INVESTMENT.  For each category of school district established by Section 313.022, the minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) is as follows:     CATEGORY  MINIMUM QUALIFIED INVESTMENT        I  $100 million        II  $80 million        III  $60 million        IV  $40 million        V  $20 million   |Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.026 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.026. Economic Impact Evaluation

Sec. 313.026.  ECONOMIC IMPACT EVALUATION.  (a)  The economic impact evaluation of the application must include any information the comptroller determines is necessary or helpful to:(1)  the governing body of the school district in determining whether to approve the application under Section 313.025; or(2)  the comptroller in determining whether to issue a certificate for a limitation on appraised value of the property under Section 313.025.(b)  Except as provided by Subsections (c) and (d), the comptroller's determination whether to issue a certificate for a limitation on appraised value under this chapter for property described in the application shall be based on the economic impact evaluation described by Subsection (a) and on any other information available to the comptroller, including information provided by the governing body of the school district.(c)  The comptroller may not issue a certificate for a limitation on appraised value under this chapter for property described in an application unless the comptroller determines that:(1)  the project proposed by the applicant is reasonably likely to generate, before the 25th anniversary of the beginning of the limitation period, tax revenue, including state tax revenue, school district maintenance and operations ad valorem tax revenue attributable to the project, and any other tax revenue attributable to the effect of the project on the economy of the state, in an amount sufficient to offset the school district maintenance and operations ad valorem tax revenue lost as a result of the agreement; and(2)  the limitation on appraised value is a determining factor in the applicant's decision to invest capital and construct the project in this state.(d)  The comptroller shall state in writing the basis for the determinations made under Subsections (c)(1) and (2).(e)  The applicant may submit information to the comptroller that would provide a basis for an affirmative determination under Subsection (c)(2).(f)  Notwithstanding Subsections (c) and (d), if the comptroller makes a qualitative determination that other considerations associated with the project result in a net positive benefit to the state, the comptroller may issue the certificate.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2007, 80th Leg., R.S., Ch. 864 (H.B. 1470), Sec. 4, eff. June 15, 2007.Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 6, eff. June 19, 2009.Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 7, eff. January 1, 2014.|
TX Tax Code § 313.0265 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.0265. Disclosure of Appraised Value Limitation Information

Sec. 313.0265.  DISCLOSURE OF APPRAISED VALUE LIMITATION INFORMATION.  (a)  The comptroller shall post on the comptroller's Internet website each document or item of information the comptroller designates as substantive before the 15th day after the date the document or item of information was received or created.  Each document or item of information must continue to be posted until the appraised value limitation expires.(b)  The comptroller shall designate the following as substantive:(1)  each application requesting a limitation on appraised value; and(2)  the economic impact evaluation made in connection with the application.(c)  If a school district maintains a generally accessible Internet website, the district shall maintain a link on its Internet website to the area of the comptroller's Internet website where information on each of the district's agreements to limit appraised value is maintained.|Added by Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 7, eff. January 1, 2010.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 8, eff. January 1, 2014.|
TX Tax Code § 313.0275 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.0275. Recapture of Ad Valorem Tax Revenue Lost

Sec. 313.0275.  RECAPTURE OF AD VALOREM TAX REVENUE LOST.  (a)  Notwithstanding any other provision of this chapter to the contrary, a person with whom a school district enters into an agreement under this subchapter must make the minimum amount of qualified investment during the qualifying time period.(b)  If in any tax year a property owner fails to comply with Subsection (a), the property owner is liable to this state for a penalty equal to the amount computed by subtracting from the market value of the property for that tax year the value of the property as limited by the agreement and multiplying the difference by the maintenance and operations tax rate of the school district for that tax year.(c)  A penalty imposed under Subsection (b) becomes delinquent if not paid on or before February 1 of the following tax year.  Section 33.01 applies to the delinquent penalty in the manner that section applies to delinquent taxes.(d)  In the event of a casualty loss that prevents a person from complying with Subsection (a), the person may request and the comptroller may grant a waiver of the penalty imposed under Subsection (b).|Added by Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 9, eff. June 19, 2009.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 10, eff. January 1, 2014.|
TX Tax Code § 313.028 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.028. Certain Business Information Confidential

Sec. 313.028.  CERTAIN BUSINESS INFORMATION CONFIDENTIAL.  Information provided to a school district in connection with an application for a limitation on appraised value under this subchapter that describes the specific processes or business activities to be conducted or the specific tangible personal property to be located on real property covered by the application shall be segregated in the application from other information in the application and is confidential and not subject to public disclosure unless the governing body of the school district approves the application.  Other information in the custody of a school district or the comptroller in connection with the application, including information related to the economic impact of a project or the essential elements of eligibility under this chapter, such as the nature and amount of the projected investment, employment, wages, and benefits, may not be considered confidential business information if the governing body of the school district agrees to consider the application.  Information in the custody of a school district or the comptroller if the governing body approves the application is not confidential under this section.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 10, eff. June 19, 2009.|
TX Tax Code § 313.030 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.030. Property Not Eligible for Tax Abatement

Sec. 313.030.  PROPERTY NOT ELIGIBLE FOR TAX ABATEMENT.  Property subject to a limitation on appraised value in a tax year under this subchapter is not eligible for tax abatement by a school district under Chapter 312 in that tax year.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.031 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.031. Rules and Forms; Fees

Sec. 313.031.  RULES AND FORMS; FEES.  (a)  The comptroller shall:(1)  adopt rules and forms necessary for the implementation and administration of this chapter, including rules for determining whether a property owner's property qualifies as a qualified investment under Section 313.021(1); and(2)  provide without charge one copy of the rules and forms to any school district and to any person who states that the person intends to apply for a limitation on appraised value under this subchapter.(b)  The governing body of a school district by official action shall establish reasonable nonrefundable application fees to be paid by property owners who apply to the district for a limitation on the appraised value of the person's property under this subchapter.  The amount of an application fee must be reasonable and may not exceed the estimated cost to the district of processing and acting on an application, including any cost to the school district associated with the economic impact evaluation required by Section 313.025.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 12, eff. January 1, 2014.|
TX Tax Code § 313.033 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs|Section 313.033. Report on Compliance With Job-Creation Requirements

Sec. 313.033.  REPORT ON COMPLIANCE WITH JOB-CREATION REQUIREMENTS.  Each recipient of a limitation on appraised value under this chapter shall submit to the comptroller an annual report on a form provided by the comptroller that provides information sufficient to document the number of qualifying jobs created.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 14, eff. January 1, 2014.|For expiration of this subchapter, see Sec. 313.007
TX Tax Code § 313.051 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts|Section 313.051. Applicability

Sec. 313.051.  APPLICABILITY.  (a)  In this section, "strategic investment area" means an area the comptroller determines under Subsection (a-3) is:(1)  a county within this state with unemployment above the state average and per capita income below the state average;(2)  an area within this state that is a federally designated urban enterprise community or an urban enhanced enterprise community; or(3)  a defense economic readjustment zone designated under Chapter 2310, Government Code.(a-1)  This subchapter applies only to a school district that has territory in:(1)  an area that qualifies as a strategic investment area; or(2)  a county:(A)  that has a population of less than 50,000; and(B)  in which, from 2000 to 2010, according to the federal decennial census, the population:(i)  remained the same;(ii)  decreased; or(iii)  increased, but at a rate of not more than the average rate of increase in the state during that period.(a-2)  Notwithstanding Subsection (a-1), if on January 1, 2002, this subchapter applied to a school district in whose territory is located a federal nuclear facility, this subchapter continues to apply to the school district regardless of whether the school district ceased or ceases to be described by Subsection (a-1) after that date.(a-3)  Not later than September 1 of each year, the comptroller shall determine areas that qualify as a strategic investment area using the most recently completed full calendar year data available on that date and, not later than October 1, shall publish a list and map of the designated areas.  A determination under this subsection is effective for the following tax year for purposes of this subchapter.(b)  The governing body of a school district to which this subchapter applies may enter into an agreement in the same manner as a school district to which Subchapter B applies may do so under Subchapter B, subject to Sections 313.052-313.054.  Except as otherwise provided by this subchapter, the provisions of Subchapter B apply to a school district to which this subchapter applies.  For purposes of this subchapter, a property owner is required to create at least 10 new qualifying jobs as defined by Section 313.021(3) on the owner's qualified property. |Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 16(e), eff. January 1, 2008.Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 11, eff. June 19, 2009.Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 16, eff. January 1, 2014.|
TX Tax Code § 313.052 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts|Section 313.052. Categorization of School Districts

Sec. 313.052.  CATEGORIZATION OF SCHOOL DISTRICTS.  For purposes of determining the required minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) and the minimum amount of a limitation on appraised value under this subchapter, school districts to which this subchapter applies are categorized according to the taxable value of industrial property in the district for the preceding tax year determined under Subchapter M, Chapter 403, Government Code, as follows:CATEGORYTAXABLE VALUE OF INDUSTRIAL PROPERTYI$200 million or moreII$90 million or more but less than $200 millionIII$1 million or more but less than $90 millionIV$100,000 or more but less than $1 millionVless than $100,000|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.053 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts|Section 313.053. Minimum Amounts of Qualified Investment

Sec. 313.053.  MINIMUM AMOUNTS OF QUALIFIED INVESTMENT.  For each category of school district established by Section 313.052, the minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) is as follows:CATEGORYMINIMUM QUALIFIED INVESTMENTI$30 millionII$20 millionIII$10 millionIV$5 millionV$1 million|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.054 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts|Section 313.054. Limitation on Appraised Value

Sec. 313.054.  LIMITATION ON APPRAISED VALUE.  (a)  For a school district to which this subchapter applies, the amount agreed to by the governing body of the district under Section 313.027(a)(2) must be an amount in accordance with the following, according to the category established by Section 313.052 to which the school district belongs:CATEGORYMINIMUM AMOUNT OF LIMITATIONI$30 millionII$25 millionIII$20 millionIV$15 millionV$10 million(b)  The limitation amounts listed in Subsection (a) are minimum amounts.  A school district, regardless of category, may agree to a greater amount than those amounts.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 17, eff. January 1, 2014.|
TX Tax Code § 313.171 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 313 - Texas Economic Development Act|Subchapter E. Availability of Tax Credit After Program Expires or Is Repealed|Section 313.171. Saving Provisions

Sec. 313.171.  SAVING PROVISIONS.  (a)  A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter as that subchapter existed immediately before its expiration, and that law is continued in effect for purposes of the limitation on appraised value.(b)  The repeal of Subchapter D does not affect a property owner's entitlement to a tax credit granted under Subchapter D if the property owner qualified for the tax credit before the repeal of Subchapter D.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 19, eff. January 1, 2014.|
TX Tax Code § 321.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter A. General Provisions|Section 321.001. Short Title

Sec. 321.001.  SHORT TITLE.  This chapter may be cited as the Municipal Sales and Use Tax Act.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|