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 Jun. 5, 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

Accessed:
Jun. 5, 2024

§ 7811.160’s source at texas​.gov