Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle B. SPECIAL PROPERTY TAX PROVISIONS |
Chapter 311. TAX INCREMENT FINANCING ACT |
Sec. 311.019. CENTRAL REGISTRY
-
(a) The comptroller shall maintain a central registry of:
(1) reinvestment zones designated under this chapter;
(2) project plans and reinvestment zone financing plans adopted under this chapter; and
(3) annual reports submitted under Section 311.016.
(b) A municipality or county that designates a reinvestment zone or approves a project plan or reinvestment zone financing plan under this chapter shall deliver to the comptroller before April 1 of the year following the year in which the zone is designated or the plan is approved a report containing:
(1) a general description of each zone, including:
(A) the size of the zone;
(B) the types of property located in the zone;
(C) the duration of the zone; and
(D) the guidelines and criteria established for the zone under Section 311.005;
(2) a copy of each project plan or reinvestment zone financing plan adopted; and
(3) any other information required by the comptroller to administer this section and Subchapter F, Chapter 111.
(c) A municipality or county that amends or modifies a project plan or reinvestment zone financing plan adopted under this chapter shall deliver a copy of the amendment or modification to the comptroller before April 1 of the year following the year in which the plan was amended or modified.