Sec. 312.004. TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT. (a) The commissioners court of a county that enters into a tax abatement agreement for the county may enter into a tax abatement agreement applicable to the same property on behalf of a taxing unit other than the county if by statute the ad valorem tax rate of the other taxing unit is approved by the commissioners court or the commissioners court is expressly required by statute to levy the ad valorem taxes of the other taxing unit. The tax abatement agreement entered into on behalf of the other taxing unit is not required to contain the same terms as the tax abatement agreement entered into on behalf of the county.
(b) This section does not apply to a taxing unit because the county tax assessor-collector is required by law to assess or collect the taxing unit's ad valorem taxes.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 3, eff. Sept. 1, 1989. Amended by Acts 1999, 76th Leg., ch. 1039, Sec. 1, eff. Sept. 1, 1999.
Structure Texas Statutes
Subtitle B - Special Property Tax Provisions
Chapter 312 - Property Redevelopment and Tax Abatement Act
Subchapter A. General Provisions
Section 312.002. Eligibility of Taxing Unit to Participate in Tax Abatement
Section 312.0025. Designation of Reinvestment Zone by School District
Section 312.003. Confidentiality of Proprietary Information
Section 312.004. Taxing Unit With Tax Rate Set by Commissioners Court
Section 312.005. State Administration
Section 312.006. Expiration Date
Section 312.007. Deferral of Commencement of Abatement Period