Tex. Tax Code Section 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 (Enterprise Zones), 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.

Source: Section 312.203 — Expiration of Reinvestment Zone, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.312.htm#312.203 (accessed Jun. 5, 2024).

312.001
Short Title 312.002
Eligibility of Taxing Unit to Participate in Tax Abatement 312.003
Confidentiality of Proprietary Information 312.004
Taxing Unit with Tax Rate Set by Commissioners Court 312.005
State Administration 312.006
Expiration Date 312.007
Deferral of Commencement of Abatement Period 312.008
Internet Link to Agreement 312.0021
Prohibition on Abatement of Taxes on Certain Property near Military Aviation Facility 312.0025
Designation of Reinvestment Zone by School District 312.201
Designation of Reinvestment Zone 312.202
Criteria for Reinvestment Zone 312.203
Expiration of Reinvestment Zone 312.204
Municipal Tax Abatement Agreement 312.205
Specific Terms of Tax Abatement Agreement 312.206
Tax Abatement by Other Taxing Units 312.207
Approval by Governing Body 312.208
Modification or Termination of Agreement 312.209
Application of Nonseverability Provision 312.210
Agreement by Taxing Units Relating to Property in Certain School Districts 312.211
Agreement by Municipality Relating to Property Subject to Voluntary Cleanup Agreement 312.401
Designation of Reinvestment Zone 312.402
County Tax Abatement Agreement 312.403
Tax Abatement Agreement for Nuclear Electric Power Generation Facility in County Reinvestment Zone 312.404
Approval by Governing Body 312.2011
Enterprise Zone 312.2041
Notice of Tax Abatement Agreement to Other Taxing Units 312.4011
Enterprise Zone

Accessed:
Jun. 5, 2024

§ 312.203’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._tax_code_section_312.203

Original Source: Section 312.203 — Expiration of Reinvestment Zone, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.312.htm#312.203 (last accessed Jun. 5, 2024).