Texas Special District Local Laws Code
Sec. § 3972.0106
Eligibility for Inclusion in Special Zones


All or any part of the area of the district is eligible to be included in:


a tax increment reinvestment zone created under Chapter 311 (Tax Increment Financing Act), Tax Code;


a tax abatement reinvestment zone created under Chapter 312 (Property Redevelopment and Tax Abatement Act), Tax Code;


an enterprise zone created under Chapter 2303 (Enterprise Zones), Government Code; or


an industrial district created under Chapter 42 (Extraterritorial Jurisdiction of Municipalities), Local Government Code.


If the city creates a tax increment reinvestment zone described by Subsection (a), the city and the board of directors of the zone, by contract with the district, may grant money deposited in the tax increment fund to the district to be used by the district for:


the purposes permitted for money granted to a corporation under Section 380.002 (Economic Development Grants by Certain Municipalities)(b), Local Government Code; and


any other district purpose, including the right to pledge the money as security for any bonds or other obligations issued by the district.


A tax increment reinvestment zone created by the city in the district is not subject to the limitations provided by Section 311.006 (Restrictions on Composition of Reinvestment Zone), Tax Code.
Added by Acts 2019, 86th Leg., R.S., Ch. 1010 (H.B. 4730), Sec. 1, eff. January 1, 2020.
Last accessed
Sep. 20, 2020