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Chapter 311 - Tax Increment Financing Act
Section 311.001. Short Title - Sec. 311.001. SHORT TITLE. This chapter may be cited as...
Section 311.002. Definitions - Sec. 311.002. DEFINITIONS. In this chapter: (1) "Project costs" means...
Section 311.003. Procedure for Creating Reinvestment Zone - Sec. 311.003. PROCEDURE FOR CREATING REINVESTMENT ZONE. (a) The governing...
Section 311.0031. Enterprise Zone - Sec. 311.0031. ENTERPRISE ZONE. Designation of an area under the...
Section 311.004. Contents of Reinvestment Zone Ordinance or Order - Sec. 311.004. CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER. (a)...
Section 311.005. Criteria for Reinvestment Zone - Sec. 311.005. CRITERIA FOR REINVESTMENT ZONE. (a) To be designated...
Section 311.006. Restrictions on Composition of Reinvestment Zone - Sec. 311.006. RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE. (a) A...
Section 311.007. Changing Boundaries or Term of Existing Zone - Sec. 311.007. CHANGING BOUNDARIES OR TERM OF EXISTING ZONE. (a)...
Section 311.008. Powers of Municipality or County - Sec. 311.008. POWERS OF MUNICIPALITY OR COUNTY. (a) In this...
Section 311.0085. Power of Certain Municipalities - Sec. 311.0085. POWER OF CERTAIN MUNICIPALITIES. (a) This section applies...
Section 311.0087. Restriction on Powers of Certain Municipalities - Sec. 311.0087. RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES. (a) This...
Section 311.009. Composition of Board of Directors - Sec. 311.009. COMPOSITION OF BOARD OF DIRECTORS. (a) Except as...
Section 311.0091. Composition of Board of Directors of Certain Reinvestment Zones - Sec. 311.0091. COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN REINVESTMENT...
Section 311.0092. Notice to State Senator and State Representative; Waiver of Service on Board - Sec. 311.0092. NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER...
Section 311.010. Powers and Duties of Board of Directors - Sec. 311.010. POWERS AND DUTIES OF BOARD OF DIRECTORS. (a)...
Section 311.01005. Costs Associated With Transportation or Transit Projects - Sec. 311.01005. COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT PROJECTS. (a)...
Section 311.0101. Participation of Disadvantaged Businesses in Certain Zones - Sec. 311.0101. PARTICIPATION OF DISADVANTAGED BUSINESSES IN CERTAIN ZONES. (a)...
Section 311.011. Project and Financing Plans - Sec. 311.011. PROJECT AND FINANCING PLANS. (a) The board of...
Section 311.012. Determination of Amount of Tax Increment - Sec. 311.012. DETERMINATION OF AMOUNT OF TAX INCREMENT. (a) The...
Section 311.0123. Sales Tax Increment - Sec. 311.0123. SALES TAX INCREMENT. (a) In this section, "sales...
Section 311.0125. Tax Abatement Agreements - Sec. 311.0125. TAX ABATEMENT AGREEMENTS. (a) Notwithstanding any provision in...
Section 311.013. Collection and Deposit of Tax Increments - Sec. 311.013. COLLECTION AND DEPOSIT OF TAX INCREMENTS. (a) Each...
Section 311.014. Tax Increment Fund - Sec. 311.014. TAX INCREMENT FUND. (a) In addition to the...
Section 311.015. Tax Increment Bonds and Notes - Sec. 311.015. TAX INCREMENT BONDS AND NOTES. (a) A municipality...
Section 311.016. Annual Report by Municipality or County - Sec. 311.016. ANNUAL REPORT BY MUNICIPALITY OR COUNTY. (a) On...
Section 311.0163. Annual Report by Comptroller - Sec. 311.0163. ANNUAL REPORT BY COMPTROLLER. (a) Not later than...
Section 311.017. Termination of Reinvestment Zone - Sec. 311.017. TERMINATION OF REINVESTMENT ZONE. (a) A reinvestment zone...
Section 311.018. Conflicts With Municipal Charter - Sec. 311.018. CONFLICTS WITH MUNICIPAL CHARTER. To the extent of...
Section 311.019. Central Registry - Sec. 311.019. CENTRAL REGISTRY. (a) The comptroller shall maintain a...
Section 311.020. State Assistance - Sec. 311.020. STATE ASSISTANCE. (a) On request of the governing...
Section 311.021. Act or Proceeding Presumed Valid - Sec. 311.021. ACT OR PROCEEDING PRESUMED VALID. (a) A governmental...
Chapter 312 - Property Redevelopment and Tax Abatement Act
Subchapter A. General Provisions
Section 312.001. Short Title - Sec. 312.001. SHORT TITLE. This chapter may be cited as...
Section 312.002. Eligibility of Taxing Unit to Participate in Tax Abatement - Sec. 312.002. ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX...
Section 312.0021. Prohibition on Abatement of Taxes on Certain Property Near Military Aviation Facility - Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY...
Section 312.0025. Designation of Reinvestment Zone by School District - Sec. 312.0025. DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT. (a)...
Section 312.003. Confidentiality of Proprietary Information - Sec. 312.003. CONFIDENTIALITY OF PROPRIETARY INFORMATION. Information that is provided...
Section 312.004. Taxing Unit With Tax Rate Set by Commissioners Court - Sec. 312.004. TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS...
Section 312.005. State Administration - Sec. 312.005. STATE ADMINISTRATION. (a) The comptroller shall maintain a...
Section 312.006. Expiration Date - Sec. 312.006. EXPIRATION DATE. If not continued in effect, this...
Section 312.007. Deferral of Commencement of Abatement Period - Sec. 312.007. DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD. (a) In...
Subchapter B. Tax Abatement in Municipal Reinvestment Zone
Section 312.201. Designation of Reinvestment Zone - Sec. 312.201. DESIGNATION OF REINVESTMENT ZONE. (a) The governing body...
Section 312.2011. Enterprise Zone - Sec. 312.2011. ENTERPRISE ZONE. Designation of an area as an...
Section 312.202. Criteria for Reinvestment Zone - Sec. 312.202. CRITERIA FOR REINVESTMENT ZONE. (a) To be designated...
Section 312.203. Expiration of Reinvestment Zone - Sec. 312.203. EXPIRATION OF REINVESTMENT ZONE. The designation of a...
Section 312.204. Municipal Tax Abatement Agreement - Sec. 312.204. MUNICIPAL TAX ABATEMENT AGREEMENT. (a) The governing body...
Section 312.2041. Notice of Tax Abatement Agreement to Other Taxing Units - Sec. 312.2041. NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING...
Section 312.205. Specific Terms of Tax Abatement Agreement - Sec. 312.205. SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT. (a) An...
Section 312.206. Tax Abatement by Other Taxing Units - Sec. 312.206. TAX ABATEMENT BY OTHER TAXING UNITS. (a) If...
Section 312.207. Approval by Governing Body - Sec. 312.207. APPROVAL BY GOVERNING BODY. (a) To be effective,...
Section 312.208. Modification or Termination of Agreement - Sec. 312.208. MODIFICATION OR TERMINATION OF AGREEMENT. (a) At any...
Section 312.209. Application of Nonseverability Provision - Sec. 312.209. APPLICATION OF NONSEVERABILITY PROVISION. Section 2, Article 5,...
Section 312.210. Agreement by Taxing Units Relating to Property in Certain School Districts - Sec. 312.210. AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN...
Section 312.211. Agreement by Municipality Relating to Property Subject to Voluntary Cleanup Agreement - Sec. 312.211. AGREEMENT BY MUNICIPALITY RELATING TO PROPERTY SUBJECT TO...
Subchapter C. Tax Abatement in County Reinvestment Zone
Section 312.401. Designation of Reinvestment Zone - Sec. 312.401. DESIGNATION OF REINVESTMENT ZONE. (a) The commissioners court...
Section 312.4011. Enterprise Zone - Sec. 312.4011. ENTERPRISE ZONE. Designation of an area as an...
Section 312.402. County Tax Abatement Agreement - Sec. 312.402. COUNTY TAX ABATEMENT AGREEMENT. (a) The commissioners court...
Section 312.403. Tax Abatement Agreement for Nuclear Electric Power Generation Facility in County Reinvestment Zone - Sec. 312.403. TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION...
Section 312.404. Approval by Governing Body - Sec. 312.404. APPROVAL BY GOVERNING BODY. To be effective, an...
Chapter 313 - Texas Economic Development Act
Section 313.001. Short Title - Sec. 313.001. SHORT TITLE. This chapter may be cited as...
Section 313.002. Findings - Sec. 313.002. FINDINGS. The legislature finds that: (1) many states...
Section 313.003. Purposes - Sec. 313.003. PURPOSES. The purposes of this chapter are to:...
Section 313.004. Legislative Intent - Sec. 313.004. LEGISLATIVE INTENT. It is the intent of the...
Section 313.005. Definitions - Sec. 313.005. DEFINITIONS. Unless this chapter defines a word or...
Section 313.006. Imposition of Impact Fee - Sec. 313.006. IMPOSITION OF IMPACT FEE. (a) In this section,...
Section 313.007. Expiration - Sec. 313.007. EXPIRATION. Subchapters B and C expire December 31,...
Section 313.009. Certain Entities Ineligible - Sec. 313.009. CERTAIN ENTITIES INELIGIBLE. An entity that has been...
Section 313.010. Audit of Agreements by State Auditor - Sec. 313.010. AUDIT OF AGREEMENTS BY STATE AUDITOR. (a) Each...
Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs
Section 313.021. Definitions - Sec. 313.021. DEFINITIONS. In this subchapter: (1) "Qualified investment" means:...
Section 313.022. Applicability; Categorization of School Districts - Sec. 313.022. APPLICABILITY; CATEGORIZATION OF SCHOOL DISTRICTS. (a) This subchapter...
Section 313.023. Minimum Amounts of Qualified Investment - Sec. 313.023. MINIMUM AMOUNTS OF QUALIFIED INVESTMENT. For each category...
Section 313.024. Eligible Property - Sec. 313.024. ELIGIBLE PROPERTY. (a) This subchapter and Subchapter C...
Section 313.025. Application; Action on Application - Sec. 313.025. APPLICATION; ACTION ON APPLICATION. (a) The owner or...
Section 313.026. Economic Impact Evaluation - Sec. 313.026. ECONOMIC IMPACT EVALUATION. (a) The economic impact evaluation...
Section 313.0265. Disclosure of Appraised Value Limitation Information - Sec. 313.0265. DISCLOSURE OF APPRAISED VALUE LIMITATION INFORMATION. (a) The...
Section 313.027. Limitation on Appraised Value; Agreement - Sec. 313.027. LIMITATION ON APPRAISED VALUE; AGREEMENT. (a) If the...
Section 313.0275. Recapture of Ad Valorem Tax Revenue Lost - Sec. 313.0275. RECAPTURE OF AD VALOREM TAX REVENUE LOST. (a)...
Section 313.0276. Penalty for Failure to Comply With Job-Creation Requirements - Sec. 313.0276. PENALTY FOR FAILURE TO COMPLY WITH JOB-CREATION REQUIREMENTS....
Section 313.028. Certain Business Information Confidential - Sec. 313.028. CERTAIN BUSINESS INFORMATION CONFIDENTIAL. Information provided to a...
Section 313.030. Property Not Eligible for Tax Abatement - Sec. 313.030. PROPERTY NOT ELIGIBLE FOR TAX ABATEMENT. Property subject...
Section 313.031. Rules and Forms; Fees - Sec. 313.031. RULES AND FORMS; FEES. (a) The comptroller shall:...
Section 313.032. Report on Compliance With Agreements - Sec. 313.032. REPORT ON COMPLIANCE WITH AGREEMENTS. (a) Before the...
Section 313.033. Report on Compliance With Job-Creation Requirements - Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION REQUIREMENTS. Each recipient...
Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts
Section 313.051. Applicability - Sec. 313.051. APPLICABILITY. (a) In this section, "strategic investment area"...
Section 313.052. Categorization of School Districts - Sec. 313.052. CATEGORIZATION OF SCHOOL DISTRICTS. For purposes of determining...
Section 313.053. Minimum Amounts of Qualified Investment - Sec. 313.053. MINIMUM AMOUNTS OF QUALIFIED INVESTMENT. For each category...
Section 313.054. Limitation on Appraised Value - Sec. 313.054. LIMITATION ON APPRAISED VALUE. (a) For a school...
Subchapter E. Availability of Tax Credit After Program Expires or Is Repealed
Section 313.171. Saving Provisions - Sec. 313.171. SAVING PROVISIONS. (a) A limitation on appraised value...
Chapter 320 - Miscellaneous Provisions
Section 320.001. Saving Provision After Expiration of Chapter 312 - Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312. The...