Sec. 313.022. APPLICABILITY; CATEGORIZATION OF SCHOOL DISTRICTS. (a) This subchapter applies to each school district in this state other than a school district to which Subchapter C applies.
(b) For purposes of determining the required minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a), and the minimum amount of a limitation on appraised value under Section 313.027(b), school districts to which this subchapter applies are categorized according to the taxable value of property in the district for the preceding tax year determined under Subchapter M, Chapter 403, Government Code, as follows:
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Structure Texas Statutes
Subtitle B - Special Property Tax Provisions
Chapter 313 - Texas Economic Development Act
Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs
Section 313.022. Applicability; Categorization of School Districts
Section 313.023. Minimum Amounts of Qualified Investment
Section 313.024. Eligible Property
Section 313.025. Application; Action on Application
Section 313.026. Economic Impact Evaluation
Section 313.0265. Disclosure of Appraised Value Limitation Information
Section 313.027. Limitation on Appraised Value; Agreement
Section 313.0275. Recapture of Ad Valorem Tax Revenue Lost
Section 313.0276. Penalty for Failure to Comply With Job-Creation Requirements
Section 313.028. Certain Business Information Confidential
Section 313.030. Property Not Eligible for Tax Abatement
Section 313.031. Rules and Forms; Fees
Section 313.032. Report on Compliance With Agreements
Section 313.033. Report on Compliance With Job-Creation Requirements