Tex. Spec. Dist. Local Laws Code Section 7811.160
Properties that May Be Included in Tax Abatement Agreement

(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.
Added by Acts 2017, 85th Leg., R.S., Ch. 869 (H.B. 2803), Sec. 1.03, eff. April 1, 2019.

Source: Section 7811.160 — Properties that May Be Included in Tax Abatement Agreement, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­7811.­htm#7811.­160 (accessed Apr. 29, 2024).

7811.001
Definitions 7811.002
Nature of District 7811.003
Findings of Benefit and Public Purpose 7811.004
District Territory 7811.005
Annexation of Land 7811.051
Composition of Board 7811.052
Qualifications and Eligibility for Office 7811.053
Director’s Bond 7811.054
Board Vacancy 7811.055
Board President 7811.056
Secretary’s Duties 7811.057
Treasurer 7811.058
Compensation of Directors 7811.059
Vote Required for Official Board Action 7811.060
Designation of Director to Act on District’s Behalf 7811.061
District Office 7811.062
Records 7811.101
General Powers and Duties 7811.102
Eminent Domain 7811.103
Cost of Relocating or Altering Property 7811.104
Contracts for Facilities and Improvements 7811.105
Prohibited Functions 7811.106
Standards for Road, Street, or Utility Construction 7811.107
Approval of Reclamation Plan, Amendment, or Project 7811.151
Designation of Reinvestment Zone 7811.152
Criteria for Reinvestment Zone 7811.153
Expiration of Reinvestment Zone 7811.154
Tax Abatement Agreement 7811.155
Tax Abatement Agreement: Certificated Air Carrier 7811.156
Tax Abatement Agreement Requirements 7811.157
Notice of Tax Abatement Agreement to Other Taxing Units 7811.158
Modification or Termination of Tax Abatement Agreement 7811.159
Registry of Reinvestment Zones and Tax Abatement Agreements 7811.160
Properties that May Be Included in Tax Abatement Agreement 7811.201
Depository 7811.202
Authority to Issue Bonds and Incur Indebtedness 7811.203
Constituent Municipalities Not Obligated to Pay District Obligations 7811.204
Bond Anticipation Notes 7811.205
Previously Authorized Maintenance Taxes
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Accessed:
Apr. 29, 2024

§ 7811.160’s source at texas​.gov