{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3906.303","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3906.303","heading":"BASE YEAR VALUE.","body":"The base year value of the district, for tax increment financing purposes, is the value as of January 1, 2011, of all taxable real property in the district as shown on the certified tax rolls of the central appraisal district.\nAdded by Acts 2011, 82nd Leg., R.S., Ch. 1269 (S.B. 1922), Sec. 1, eff. June 17, 2011.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3906. PORT ISABEL IMPROVEMENT DISTRICT NO. 1","SUBCHAPTER F. TAX INCREMENT REINVESTMENT ZONE"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3906.htm#3906.303","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"76a19d7aaf06095f1db29a54ce3347a847a12b799793c981101cdf80b1d4fdfb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3906.302","next":"us-tx/tex.-special-district-local-laws-code-3906.304"},"notice":"GroundRules: Original legal text. Not legal advice."}