State Codes and Statutes
Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-320-miscellaneous-provisions
TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
CHAPTER 320. MISCELLANEOUS PROVISIONS
Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.
The expiration of Chapter 312 under Section 312.006 does not
affect the validity of a reinvestment zone designated or a tax
abatement agreement executed before the expiration of Chapter
312. A reinvestment zone designated or a tax abatement agreement
executed before the expiration of Chapter 312 under Section
312.006 is governed by the applicable law in effect immediately
before the expiration of Chapter 312, except that the designation
of an existing reinvestment zone may not be renewed after the
expiration of Chapter 312. A tax abatement agreement in effect
when Chapter 312 expires may be extended as provided by the law
in effect immediately before the expiration of Chapter 312. A tax
abatement agreement executed after the expiration of Chapter 312
may not be extended.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1,
1989.
State Codes and Statutes
Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-320-miscellaneous-provisions
TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
CHAPTER 320. MISCELLANEOUS PROVISIONS
Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.
The expiration of Chapter 312 under Section 312.006 does not
affect the validity of a reinvestment zone designated or a tax
abatement agreement executed before the expiration of Chapter
312. A reinvestment zone designated or a tax abatement agreement
executed before the expiration of Chapter 312 under Section
312.006 is governed by the applicable law in effect immediately
before the expiration of Chapter 312, except that the designation
of an existing reinvestment zone may not be renewed after the
expiration of Chapter 312. A tax abatement agreement in effect
when Chapter 312 expires may be extended as provided by the law
in effect immediately before the expiration of Chapter 312. A tax
abatement agreement executed after the expiration of Chapter 312
may not be extended.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1,
1989.
State Codes and Statutes
Statutes >
Texas >
Tax-code >
Title-3-local-taxation >
Chapter-320-miscellaneous-provisions TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS
CHAPTER 320. MISCELLANEOUS PROVISIONS
Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.
The expiration of Chapter 312 under Section 312.006 does not
affect the validity of a reinvestment zone designated or a tax
abatement agreement executed before the expiration of Chapter
312. A reinvestment zone designated or a tax abatement agreement
executed before the expiration of Chapter 312 under Section
312.006 is governed by the applicable law in effect immediately
before the expiration of Chapter 312, except that the designation
of an existing reinvestment zone may not be renewed after the
expiration of Chapter 312. A tax abatement agreement in effect
when Chapter 312 expires may be extended as provided by the law
in effect immediately before the expiration of Chapter 312. A tax
abatement agreement executed after the expiration of Chapter 312
may not be extended.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1,
1989.
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