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

Tex. Tax Code § 312.207: APPROVAL BY GOVERNING BODY.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
  4. CHAPTER 312. PROPERTY REDEVELOPMENT AND TAX ABATEMENT ACT
  5. SUBCHAPTER B. TAX ABATEMENT IN MUNICIPAL REINVESTMENT ZONE

(a) To be effective, an agreement made under this subchapter must be approved by the affirmative vote of a majority of the members of the governing body of the municipality or other taxing unit at a regularly scheduled meeting of the governing body.

(b) On approval by the governing body, an agreement may be executed in the same manner as other contracts made by the municipality or other taxing unit.

(c) In addition to any other requirement of law, the public notice of a meeting at which the governing body of a municipality or other taxing unit will consider the approval of a tax abatement agreement with a property owner must contain:

(1) the name of the property owner and the name of the applicant for the tax abatement agreement;

(2) the name and location of the reinvestment zone in which the property subject to the agreement is located;

(3) a general description of the nature of the improvements or repairs included in the agreement; and

(4) the estimated cost of the improvements or repairs.

(d) The notice of a meeting required by this section must be given in the manner required by Chapter 551, Government Code, except that the notice must be provided at least 30 days before the scheduled time of the meeting.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 4, eff. September 1, 2019.

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

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