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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle B. SPECIAL PROPERTY TAX PROVISIONS |
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Chapter 312. PROPERTY REDEVELOPMENT AND TAX ABATEMENT ACT |
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Subchapter A. GENERAL PROVISIONS |
Sec. 312.004. TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT
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(a) The commissioners court of a county that enters into a tax abatement agreement for the county may enter into a tax abatement agreement applicable to the same property on behalf of a taxing unit other than the county if by statute the ad valorem tax rate of the other taxing unit is approved by the commissioners court or the commissioners court is expressly required by statute to levy the ad valorem taxes of the other taxing unit. The tax abatement agreement entered into on behalf of the other taxing unit is not required to contain the same terms as the tax abatement agreement entered into on behalf of the county.
(b) This section does not apply to a taxing unit because the county tax assessor-collector is required by law to assess or collect the taxing unit's ad valorem taxes.