Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 312.203: EXPIRATION OF REINVESTMENT ZONE.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
CHAPTER 312. PROPERTY REDEVELOPMENT AND TAX ABATEMENT ACT
SUBCHAPTER B. TAX ABATEMENT IN MUNICIPAL 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, 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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection