reglab/housing_qa huggingface dataset:
TX Tax Code § 312.201 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.201. Designation of Reinvestment Zone

Sec. 312.201.  DESIGNATION OF REINVESTMENT ZONE.  (a)  The governing body of a municipality by ordinance may designate as a reinvestment zone an area, or real or personal property the use of which is directly related to outdoor advertising, in the taxing jurisdiction or extraterritorial jurisdiction of the municipality that the governing body finds satisfies the requirements of Section 312.202.(b)  The ordinance must describe the boundaries of the zone and the eligibility of the zone for residential tax abatement or commercial-industrial tax abatement or tax increment financing as provided for in Chapter 311.(c)  Area of a reinvestment zone designated for residential tax abatement or commercial-industrial tax abatement may be included in an overlapping or coincidental residential or commercial-industrial zone.  In that event, the zone in which the property is considered to be located for purposes of executing an agreement under Section 312.204 or 312.211 is determined by the comprehensive zoning ordinance, if any, of the municipality.(d)  The governing body may not adopt an ordinance designating an area as a reinvestment zone until the governing body has held a public hearing on the designation and has found that the improvements sought are feasible and practical and would be a benefit to the land to be included in the zone and to the municipality after the expiration of an agreement entered into under Section 312.204 or 312.211, as applicable.  At the hearing, interested persons are entitled to speak and present evidence for or against the designation.  Not later than the seventh day before the date of the hearing, notice of the hearing must be:(1)  published in a newspaper having general circulation in the municipality;  and(2)  delivered in writing to the presiding officer of the governing body of each taxing unit that includes in its boundaries real property that is to be included in the proposed reinvestment zone.(e)  A notice made under Subsection (d)(2) is presumed delivered when placed in the mail postage paid and properly addressed to the appropriate presiding officer.  A notice properly addressed and sent by registered or certified mail for which a return receipt is received by the sender is considered to have been delivered to the addressee.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.08(a), eff. Aug. 28, 1989;  Acts 1997, 75th Leg., ch. 855, Sec. 10, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1333, Sec. 2, eff. Sept. 1, 1997.|
TX Tax Code § 312.2011 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.2011. Enterprise Zone

Sec. 312.2011.  ENTERPRISE ZONE.  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter without further hearing or other procedural requirements other than those provided by Chapter 2303, Government Code.|Added by Acts 1989, 71st Leg., ch. 1106, Sec. 28, eff. Aug. 28, 1989.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995.|
TX Tax Code § 312.203 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.203. Expiration of Reinvestment Zone

Sec. 312.203.  EXPIRATION OF REINVESTMENT ZONE.  The designation of a reinvestment zone for residential or commercial-industrial tax abatement expires five years after the date of the designation and may be renewed for periods not to exceed five years, except that a reinvestment zone that is a state enterprise zone is designated for the same period as a state enterprise zone as provided by Chapter 2303, Government Code.  The expiration of the designation does not affect an existing tax abatement agreement made under this subchapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 12, eff. Sept. 1, 1995.|
TX Tax Code § 312.2041 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.2041. Notice of Tax Abatement Agreement to Other Taxing Units

Sec. 312.2041.  NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING UNITS.  (a)  Not later than the seventh day before the date on which a municipality enters into an agreement under Section 312.204 or 312.211, the governing body of the municipality or a designated officer or employee of the municipality shall deliver to the presiding officer of the governing body of each other taxing unit in which the property to be subject to the agreement is located a written notice that the municipality intends to enter into the agreement.  The notice must include a copy of the proposed agreement.(b)  A notice is presumed delivered when placed in the mail postage paid and properly addressed to the appropriate presiding officer.  A notice properly addressed and sent by registered or certified mail for which a return receipt is received by the sender is considered to have been delivered to the addressee.(c)  Failure to deliver the notice does not affect the validity of the agreement.|Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.11(a), eff. Aug. 28, 1989.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 8, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 855, Sec. 11, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1333, Sec. 3, eff. Sept. 1, 1997.|
TX Tax Code § 312.207 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.207. Approval by Governing Body

Sec. 312.207.  APPROVAL BY GOVERNING BODY.  (a)  To be effective, an agreement made under this subchapter must be approved by the affirmative vote of a majority of the members of the governing body of the municipality or other taxing unit at a regularly scheduled meeting of the governing body.(b)  On approval by the governing body, an agreement may be executed in the same manner as other contracts made by the municipality or other taxing unit.(c)  In addition to any other requirement of law, the public notice of a meeting at which the governing body of a municipality or other taxing unit will consider the approval of a tax abatement agreement with a property owner must contain:(1)  the name of the property owner and the name of the applicant for the tax abatement agreement;(2)  the name and location of the reinvestment zone in which the property subject to the agreement is located;(3)  a general description of the nature of the improvements or repairs included in the agreement; and(4)  the estimated cost of the improvements or repairs.(d)  The notice of a meeting required by this section must be given in the manner required by Chapter 551, Government Code, except that the notice must be provided at least 30 days before the scheduled time of the meeting.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 4, eff. September 1, 2019.|
TX Tax Code § 312.208 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.208. Modification or Termination of Agreement

Sec. 312.208.  MODIFICATION OR TERMINATION OF AGREEMENT.  (a)  At any time before the expiration of an agreement made under this subchapter, the agreement may be modified by the parties to the agreement to include other provisions that could have been included in the original agreement or to delete provisions that were not necessary to the original agreement.  The modification must be made by the same procedure by which the original agreement was approved and executed.  The original agreement may not be modified to extend beyond 10 years from the date of the original agreement.(b)  An agreement made under this subchapter may be terminated by the mutual consent of the parties in the same manner that the agreement was approved and executed.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 10, eff. Sept. 1, 1989.|
TX Tax Code § 312.209 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.209. Application of Nonseverability Provision

Sec. 312.209.  APPLICATION OF NONSEVERABILITY PROVISION.  Section 2, Article 5, Chapter 221, Acts of the 69th Legislature, Regular Session, 1985, applies to the provisions of this subchapter that are derived from amendments to the Property Redevelopment and Tax Abatement Act made by Chapter 221, Acts of the 69th Legislature, Regular Session, 1985.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 312.210 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter B. Tax Abatement in Municipal Reinvestment Zone|Section 312.210. Agreement by Taxing Units Relating to Property in Certain School Districts

Sec. 312.210.  AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS.  (a)  This section applies only to a tax abatement agreement applicable to property located in a reinvestment zone with respect to which a municipality, county, and junior college district have entered into a joint agreement to offer tax abatements exempting from taxation a specified portion of the value of the property in the reinvestment zone.(b)  A tax abatement agreement with the owner of real property or tangible personal property that is located in the reinvestment zone described by Subsection (a) and in a school district that has a local revenue level that does not exceed the level established under Section 48.257, Education Code, must exempt from taxation:(1)  the portion of the value of the property in the amount specified in the joint agreement among the municipality, county, and junior college district; and(2)  an amount equal to 10 percent of the maximum portion of the value of the property that may under Section 312.204(a) be otherwise exempted from taxation.(c)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(c)(2), eff. September 1, 2019.|Added by Acts 1995, 74th Leg., ch. 1053, Sec. 1, eff. June 17, 1995.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 6.84, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 640, Sec. 2, eff. June 13, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.094, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(c)(2), eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 19.004, eff. September 1, 2021.|
TX Tax Code § 312.401 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter C. Tax Abatement in County Reinvestment Zone|Section 312.401. Designation of Reinvestment Zone

Sec. 312.401.  DESIGNATION OF REINVESTMENT ZONE.  (a)  The commissioners court of a county eligible to do so under Section 312.002 by order may designate as a reinvestment zone an area of the county that does not include area in the taxing jurisdiction of a municipality.(b)  The commissioners court may not designate an area as a reinvestment zone until it holds a public hearing on the designation and finds that the designation would contribute to the retention or expansion of primary employment or would attract major investment in the zone that would be a benefit to the property to be included in the zone and would contribute to the economic development of the county.  At the hearing, interested persons are entitled to speak and present evidence for or against the designation.  Notice of the hearing must be given in the same manner as provided for notice of a hearing to be held by a municipality under Section 312.201.(c)  The designation of a reinvestment zone under this section expires five years after the date of the designation and may be renewed for periods not to exceed five years.  The expiration of the designation does not affect existing agreements made under this subchapter.(d)  Property may be located both in a reinvestment zone designated by a county under this subchapter and in a reinvestment zone designated by a municipality under Subchapter B.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.12(a), eff. Aug. 28, 1989.|
TX Tax Code § 312.4011 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter C. Tax Abatement in County Reinvestment Zone|Section 312.4011. Enterprise Zone

Sec. 312.4011.  ENTERPRISE ZONE.  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter without further hearing or other procedural requirements other than those provided by Chapter 2303, Government Code.|Added by Acts 1989, 71st Leg., ch. 1106, Sec. 30, eff. Aug. 28, 1989.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995.|
TX Tax Code § 312.403 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter C. Tax Abatement in County Reinvestment Zone|Section 312.403. Tax Abatement Agreement for Nuclear Electric Power Generation Facility in County Reinvestment Zone

Sec. 312.403.  TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION FACILITY IN COUNTY REINVESTMENT ZONE.  (a)  In this section, "nuclear electric power generation" has the meaning assigned by Section 313.024(e).(b)  An agreement made under this subchapter with the owner of property that is a nuclear electric power generation facility may include a provision that defers the effective date of the agreement to a later date agreed to by the taxing unit and the owner of the property, but not later than the seventh anniversary of the date the agreement is made.(c)  If the effective date of an agreement is deferred under Subsection (b), the agreement may have a term ending not later than 10 years after the effective date of the agreement, notwithstanding Sections 312.204 and 312.208.|Added by Acts 2007, 80th Leg., R.S., Ch. 1262 (H.B. 2994), Sec. 1, eff. June 15, 2007.|
TX Tax Code § 312.404 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 312 - Property Redevelopment and Tax Abatement Act|Subchapter C. Tax Abatement in County Reinvestment Zone|Section 312.404. Approval by Governing Body

Sec. 312.404.  APPROVAL BY GOVERNING BODY.  To be effective, an agreement made under this subchapter must be approved by the governing body of the county or other taxing unit in the manner that the governing body of a municipality authorizes an agreement under Section 312.207.|Added by Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 5, eff. September 1, 2019.|
TX Tax Code § 313.001 (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 313.001. Short Title

Sec. 313.001.  SHORT TITLE.  This chapter may be cited as the Texas Economic Development Act.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.002 (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 313.002. Findings

Sec. 313.002.  FINDINGS.  The legislature finds that:(1)  many states have enacted aggressive economic development laws designed to attract large employers, create jobs, and strengthen their economies;(2)  given Texas' relatively high ad valorem taxes, it is difficult for the state to compete for new capital projects without temporarily limiting ad valorem taxes imposed on new capital investments;(3)  a significant portion of the Texas economy continues to be based in manufacturing and other capital-intensive industries, and their continued growth and overall health serve the Texas economy well;(4)  without a vibrant, strong manufacturing sector, other sectors of the economy, especially the state's service sector, will also suffer adverse consequences; and(5)  the current ad valorem tax system of this state does not favor capital-intensive businesses such as manufacturers.|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. 1, eff. January 1, 2014.|
TX Tax Code § 313.003 (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 313.003. Purposes

Sec. 313.003.  PURPOSES.  The purposes of this chapter are to:(1)  encourage large-scale capital investments in this state;(2)  create new, high-paying jobs in this state;(3)  attract to this state large-scale businesses that are exploring opportunities to locate in other states or other countries;(4)  enable state and local government officials and economic development professionals to compete with other states by authorizing economic development incentives that are comparable to incentives being offered to prospective employers by other states and to provide state and local officials with an effective means to attract large-scale investment;(5)  strengthen and improve the overall performance of the economy of this state;(6)  expand and enlarge the ad valorem tax base of this state; and(7)  enhance this state's economic development efforts by providing state and local officials with an effective economic development tool.|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. 1, eff. January 1, 2014.|
TX Tax Code § 313.004 (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 313.004. Legislative Intent

Sec. 313.004.  LEGISLATIVE INTENT.  It is the intent of the legislature in enacting this chapter that:(1)  economic development decisions involving school district taxes should occur at the local level with oversight by the state and should be consistent with identifiable statewide economic development goals;(2)  this chapter should not be construed or interpreted to allow:(A)  property owners to pool investments to create sufficiently large investments to qualify for an ad valorem tax benefit provided by this chapter;(B)  an applicant for an ad valorem tax benefit provided by this chapter to assert that jobs will be eliminated if certain investments are not made if the assertion is not true; or(C)  an entity not subject to the tax imposed by Chapter 171 to receive an ad valorem tax benefit provided by this chapter;(3)  in implementing this chapter, school districts should:(A)  strictly interpret the criteria and selection guidelines provided by this chapter; and(B)  approve only those applications for an ad valorem tax benefit provided by this chapter that:(i)  enhance the local community;(ii)  improve the local public education system;(iii)  create high-paying jobs; and(iv)  advance the economic development goals of this state; and(4)  in implementing this chapter, the comptroller should:(A)  strictly interpret the criteria and selection guidelines provided by this chapter; and(B)  issue certificates for limitations on appraised value only for those applications for an ad valorem tax benefit provided by this chapter that:(i)  create high-paying jobs;(ii)  provide a net benefit to the state over the long term; and(iii)  advance the economic development goals of this state.|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. 1, eff. January 1, 2014.|
TX Tax Code § 313.005 (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 313.005. Definitions

Sec. 313.005.  DEFINITIONS.  Unless this chapter defines a word or phrase used in this chapter, Section 1.04 or any other section of Title 1 or this title that defines the word or phrase or ascribes a meaning to the word or phrase applies to the word or phrase used in this chapter.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.006 (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 313.006. Imposition of Impact Fee

Sec. 313.006.  IMPOSITION OF IMPACT FEE.  (a)  In this section, "impact fee" means a charge or assessment imposed against a qualified property, as defined by Section 313.021, in order to generate revenue for funding or recouping the costs of capital improvements or facility expansions for water, wastewater, or storm water services or for roads necessitated by or attributable to property that receives a limitation on appraised value under this chapter.(b)  Notwithstanding any other law, including Chapter 395, Local Government Code, a municipality or county may impose and collect from the owner of a qualified property a reasonable impact fee under this section to pay for the cost of providing improvements associated with or attributable to property that receives a limitation on appraised value under this chapter. |Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.|
TX Tax Code § 313.007 (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 313.007. Expiration

Sec. 313.007.  EXPIRATION.  Subchapters B and C expire December 31, 2022.|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. 1, eff. June 15, 2007.Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 1, eff. June 19, 2009.Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 1, eff. January 1, 2014.|