Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 3. LOCAL TAXATION |
Subtitle B. SPECIAL PROPERTY TAX PROVISIONS |
Chapter 313. TEXAS ECONOMIC DEVELOPMENT ACT |
Subchapter B. LIMITATION ON APPRAISED VALUE OF CERTAIN PROPERTY USED TO CREATE JOBS |
Sec. 313.023. MINIMUM AMOUNTS OF QUALIFIED INVESTMENT
Latest version.
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For each category of school district established by Section 313.022, the minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) is as follows:
CATEGORY MINIMUM QUALIFIED INVESTMENT I $100 million II $80 million III $60 million IV $40 million V $20 million
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.