reglab/housing_qa huggingface dataset:
TX Tax Code § 311.0092 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.0092. Notice to State Senator and State Representative; Waiver of Service on Board

Sec. 311.0092.  NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER OF SERVICE ON BOARD.  (a)  Not later than the 90th day after the date a member of the state senate or state house of representatives who is an ex officio member of the board of directors of a reinvestment zone under Section 311.009(b) or 311.0091(c), as applicable, is elected to the state senate or the state house of representatives, as applicable, at a general or special election, the board shall send to the member of the state senate or state house of representatives written notice by certified mail informing the state senator or state representative of the person's membership on the board.(b)  Notwithstanding Section 311.009(b) or 311.0091(c), as applicable, a state senator or state representative may elect not to serve on the board or designate another individual to serve in the member's place.  If the state senator or state representative elects not to serve on the board or designate another individual to serve in the member's place, the state senator or state representative shall notify the board in writing as soon as practicable after receipt of the notice under Subsection (a) by certified mail and may not be counted as a member of the board for voting or quorum purposes.|Added by Acts 2017, 85th Leg., R.S., Ch. 600 (S.B. 1465), Sec. 1, eff. September 1, 2017.|
TX Tax Code § 311.012 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.012. Determination of Amount of Tax Increment

Sec. 311.012.  DETERMINATION OF AMOUNT OF TAX INCREMENT.  (a)  The amount of a taxing unit's tax increment for a year is the amount of property taxes levied and assessed by the unit for that year on the captured appraised value of real property taxable by the unit and located in a reinvestment zone or the amount of property taxes levied and collected by the unit for that year on the captured appraised value of real property taxable by the unit and located in a reinvestment zone.  The governing body of a taxing unit shall determine which of the methods specified by this subsection is used to calculate the amount of the unit's tax increment.(b)  The captured appraised value of real property taxable by a taxing unit for a year is the total taxable value of all real property taxable by the unit and located in a reinvestment zone for that year less the tax increment base of the unit.(c)  The tax increment base of a taxing unit is the total taxable value of all real property taxable by the unit and located in a reinvestment zone for the year in which the zone was designated under this chapter. If the boundaries of a zone are enlarged, the tax increment base is increased by the taxable value of the real property added to the zone for the year in which the property was added. If the boundaries of a zone are reduced, the tax increment base is reduced by the taxable value of the real property removed from the zone for the year in which the property was originally included in the zone's boundaries. If the municipality that designates a zone does not levy an ad valorem tax in the year in which the zone is designated, the tax increment base is determined by the appraisal district in which the zone is located using assumptions regarding exemptions and other relevant information provided to the appraisal district by the municipality.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 983, Sec. 5, eff. June 18, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770), Sec. 3, eff. June 19, 2009.Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 12, eff. June 17, 2011.|
TX Tax Code § 311.0123 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.0123. Sales Tax Increment

Sec. 311.0123.  SALES TAX INCREMENT.  (a)  In this section, "sales tax base" for a reinvestment zone means the amount of municipal sales and use taxes attributable to the zone for the year in which the zone was designated under this chapter.(b)  The governing body of a municipality may determine, in an ordinance designating an area as a reinvestment zone or in an ordinance adopted subsequent to the designation of a zone, the portion or amount of tax increment generated from municipal sales and use taxes attributable to the zone, above the sales tax base, to be deposited into the tax increment fund.  Nothing in this section requires a municipality to contribute sales tax increment into a tax increment fund.(c)  Before the issuance of a bond, note, or other obligation under this chapter that pledges the payments into the tax increment fund under Subsection (b), the governing body of a municipality may enter into an agreement, under Subchapter E, Chapter 271, Local Government Code, to authorize and direct the comptroller to:(1)  withhold from any payment to which the municipality may be entitled the amount of the payment into the tax increment fund under Subsection (b);(2)  deposit that amount into the tax increment fund; and(3)  continue withholding and making additional payments into the tax increment fund until an amount sufficient to satisfy the amount due has been met.(d)  A local government corporation created under Chapter 431, Transportation Code, that has contracted with a reinvestment zone and a municipality under Section 311.010(f) may be a party to an agreement under Subsection (c) and the agreement may provide for payments to be made to a paying agent of the local government corporation.(e)  The sales and use taxes to be deposited into the tax increment fund under this section may be disbursed from the fund only to:(1)  satisfy claims of holders of tax increment bonds, notes, or other obligations issued or incurred for the reinvestment zone;(2)  pay project costs for the zone; and(3)  make payments in accordance with an agreement made under Section 311.010(b) dedicating revenue from the tax increment fund.|Added by Acts 2005, 79th Leg., Ch. 114 (S.B. 1199), Sec. 1, eff. May 20, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 189 (S.B. 1264), Sec. 1, eff. May 23, 2007.|
TX Tax Code § 311.0125 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.0125. Tax Abatement Agreements

Sec. 311.0125.  TAX ABATEMENT AGREEMENTS.  (a)  Notwithstanding any provision in this chapter to the contrary, a taxing unit other than a school district may enter into a tax abatement agreement with an owner of real or personal property in a reinvestment zone, regardless of whether the taxing unit deposits or agrees to deposit any portion of its tax increment into the tax increment fund.(b)  To be effective, an agreement to abate taxes on real property in a reinvestment zone must be approved by:(1)  the board of directors of the reinvestment zone;  and(2)  the governing body of each taxing unit that imposes taxes on real property in the reinvestment zone and deposits or agrees to deposit any of its tax increment into the tax increment fund for the zone.(c)  In any contract entered into by the board of directors of a reinvestment zone in connection with bonds or other obligations, the board may convenant  that the board will not approve a tax abatement agreement that applies to real property in that zone.(d)  If a taxing unit enters into a tax abatement agreement authorized by this section, taxes that are abated under that agreement are not considered taxes to be imposed or produced by that taxing unit in calculating the amount of:(1)  the tax increment of that taxing unit;  or(2)  that taxing unit's deposit to the tax increment fund for the reinvestment zone.(e)  The Texas Department of Economic Development or its successor may recommend that a taxing unit enter into a tax abatement agreement with a person under this chapter.  In determining whether to approve an agreement to abate taxes on real property in a reinvestment zone under Subsection (b), the board of directors of the reinvestment zone and the governing body of a taxing unit shall consider any recommendation made by the Texas Department of Economic Development or its successor.|Added by Acts 1999, 76th Leg., ch. 983, Sec. 6, eff. June 18, 1999.  Amended by Acts 2003, 78th Leg., ch. 978, Sec. 4, eff. Sept. 1, 2003.|
TX Tax Code § 311.016 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.016. Annual Report by Municipality or County

Sec. 311.016.  ANNUAL REPORT BY MUNICIPALITY OR COUNTY.  (a)  On or before the 150th day following the end of the fiscal year of the municipality or county, the governing body of a municipality or county shall submit to the chief executive officer of each taxing unit that levies property taxes on real property in a reinvestment zone created by the municipality or county a report on the status of the zone. The report must include:(1)  the amount and source of revenue in the tax increment fund established for the zone;(2)  the amount and purpose of expenditures from the fund;(3)  the amount of principal and interest due on outstanding bonded indebtedness;(4)  the tax increment base and current captured appraised value retained by the zone; and(5)  the captured appraised value shared by the municipality or county and other taxing units, the total amount of tax increments received, and any additional information necessary to demonstrate compliance with the tax increment financing plan adopted by the governing body of the municipality or county.(b)  The municipality or county shall send a copy of a report made under this section to  the comptroller.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.06(a), eff. Aug. 28, 1989;  Acts 2001, 77th Leg., ch. 471, Sec. 1, eff. June 11, 2001;  Acts 2001, 77th Leg., ch. 471, Sec. 2, eff. June 11, 2001.Amended by: Acts 2005, 79th Leg., Ch. 977 (H.B. 1820), Sec. 2, eff. June 18, 2005.Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 46, eff. September 1, 2005.Acts 2011, 82nd Leg., R.S., Ch. 990 (H.B. 1781), Sec. 9, eff. June 17, 2011.Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 15, eff. June 17, 2011.Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 16, eff. June 17, 2011.|
TX Tax Code § 311.0163 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.0163. Annual Report by Comptroller

Sec. 311.0163.  ANNUAL REPORT BY COMPTROLLER.  (a)  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature and to the governor on reinvestment zones designated under this chapter and on project plans and reinvestment zone financing plans adopted under this chapter.(b)  A report submitted under this section must include, for each reinvestment zone designated under this chapter, a summary of the information reported under Section 311.016.|Added by Acts 2001, 77th Leg., ch. 471, Sec. 3, eff. June 11, 2001.|
TX Tax Code § 311.018 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.018. Conflicts With Municipal Charter

Sec. 311.018.  CONFLICTS WITH MUNICIPAL CHARTER.  To the extent of a conflict between this chapter and a municipal charter, this chapter controls.|Added by Acts 1999, 76th Leg., ch. 983, Sec. 8, eff. June 18, 1999.|
TX Tax Code § 311.019 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.019. Central Registry

Sec. 311.019.  CENTRAL REGISTRY.  (a)  The comptroller shall maintain a central registry of:(1)  reinvestment zones designated under this chapter;(2)  project plans and reinvestment zone financing plans adopted under this chapter;  and(3)  annual reports submitted under Section 311.016.(b)  A municipality or county that designates a reinvestment zone or approves a project plan or reinvestment zone financing plan under this chapter shall deliver to the comptroller before April 1 of the year following the year in which the zone is designated or the plan is approved a report containing:(1)  a general description of each zone, including:(A)  the size of the zone;(B)  the types of property located in the zone;(C)  the duration of the zone; and(D)  the guidelines and criteria established for the zone under Section 311.005;(2)  a copy of each project plan or reinvestment zone financing plan adopted; and(3)  any other information required by the comptroller to administer this section and Subchapter F, Chapter 111.(c)  A municipality or county that amends or modifies a project plan or reinvestment zone financing plan adopted under this chapter shall deliver a copy of the amendment or modification to the comptroller before April 1 of the year following the year in which the plan was amended or modified.|Added by Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001.Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 47, eff. September 1, 2005.|
TX Tax Code § 311.020 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.020. State Assistance

Sec. 311.020.  STATE ASSISTANCE.  (a)  On request of the governing body of a municipality or county or of the presiding officer of the governing body, the comptroller may provide assistance to a municipality or county relating to the administration of this chapter.(b)  The Texas Department of Economic Development and the comptroller may provide technical assistance to a municipality or county regarding:(1)  the designation of reinvestment zones under this chapter; and(2)  the adoption and execution of project plans or reinvestment zone financing plans under this chapter.|Added by Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001.Amended by: Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 48, eff. September 1, 2005.|
TX Tax Code § 311.021 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 311 - Tax Increment Financing Act|Section 311.021. Act or Proceeding Presumed Valid

Sec. 311.021.  ACT OR PROCEEDING PRESUMED VALID. (a) A governmental act or proceeding of a municipality or county, the board of directors of a reinvestment zone, or an entity acting under Section 311.010(f) relating to the designation, operation, or administration of a reinvestment zone or the implementation of a project plan or reinvestment zone financing plan under this chapter is conclusively presumed, as of the date it occurred, valid and to have occurred in accordance with all applicable statutes and rules if:(1)  the third anniversary of the effective date of the act or proceeding has expired; and(2)  a lawsuit to annul or invalidate the act or proceeding has not been filed on or before the later of that second anniversary or August 1, 2011.(b)  This section does not apply to:(1)  an act or proceeding that was void at the time it occurred;(2)  an act or proceeding that, under a statute of this state or the United States, was a misdemeanor or felony at the time the act or proceeding occurred;(3)  a rule that, at the time it was passed, was preempted by a statute of this state or the United States, including Section 1.06 or 109.57, Alcoholic Beverage Code; or(4)  a matter that on the effective date of the Act enacting this section:(A)  is involved in litigation if the litigation ultimately results in the matter being held invalid by a final judgment of a court; or(B)  has been held invalid by a final judgment of a court.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 18, eff. June 17, 2011.|
TX Tax Code § 320.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle B - Special Property Tax Provisions|Chapter 320 - Miscellaneous Provisions|Section 320.001. Saving Provision After Expiration of Chapter 312

Sec. 320.001.  SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.  The expiration of Chapter 312 under Section 312.006 does not affect the validity of a reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312.  A reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312 under Section 312.006 is governed by the applicable law in effect immediately before the expiration of Chapter 312, except that the designation of an existing reinvestment zone may not be renewed after the expiration of Chapter 312.  A tax abatement agreement in effect when Chapter 312 expires may be extended as provided by the law in effect immediately before the expiration of Chapter 312.  A tax abatement agreement executed after the expiration of Chapter 312 may not be extended.|Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1, 1989.|
TX Tax Code § 327.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.001. Definition

Sec. 327.001.  DEFINITION.  In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel.  The term does not include a designated state or federal highway or road or a designated county road.|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.|
TX Tax Code § 327.002 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.002. Municipal Sales and Use Tax Act Applicable

Sec. 327.002.  MUNICIPAL SALES AND USE TAX ACT APPLICABLE.  Except to the extent that a provision of this chapter applies, Chapter 321 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter.|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.|
TX Tax Code § 327.003 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.003. Tax Authorized

Sec. 327.003.  TAX AUTHORIZED.  (a)  A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality.(b)  A municipality may not adopt a tax under this chapter or increase the rate of the tax if as a result of the adoption of the tax or the increase in the rate of the tax the combined rate of all sales and use taxes imposed by the municipality and other political subdivisions of this state having territory in the municipality would exceed two percent at any location in the municipality.(c)  If the voters of a municipality approve the adoption of the tax or the increase in the rate of the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the municipality and other political subdivisions of this state having territory in the municipality would exceed two percent at any location in the municipality, the election to adopt a sales and use tax under this chapter has no effect.|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 1, eff. June 20, 2003.|
TX Tax Code § 327.004 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.004. Tax Rate

Sec. 327.004.  TAX RATE.  The tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b).|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20, 2003.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 18, eff. September 1, 2015.|
TX Tax Code § 327.005 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.005. Sales and Use Tax Effective Date

Sec. 327.005.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The adoption of the tax or the change in the rate of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives notice of the results of the election.(b)  If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 3, eff. June 20, 2003.|
TX Tax Code § 327.006 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.006. Election Procedure

Sec. 327.006.  ELECTION PROCEDURE.  (a)  An election to adopt the tax authorized by this chapter is called by the adoption of an ordinance by the governing body of the municipality.(b)  At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition:  "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."|Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 4, eff. June 20, 2003.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 19, eff. September 1, 2015.|
TX Tax Code § 327.0065 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 327 - Municipal Sales and Use Tax for Street Maintenance|Section 327.0065. Rate Change

Sec. 327.0065.  RATE CHANGE.  (a)  A municipality that has adopted a sales and use tax under this chapter may by ordinance decrease the rate of the tax in increments of one-eighth of one percent.(b)  A municipality that has adopted a sales and use tax under this chapter may by ordinance increase the rate of the tax to any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b) if the increase is authorized at an election held in the municipality.(c)  The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition:  "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."|Added by Acts 2003, 78th Leg., ch. 403, Sec. 5, eff. June 20, 2003.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 20, eff. September 1, 2015.|