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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 313. TEXAS ECONOMIC DEVELOPMENT ACT |
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Subchapter B. LIMITATION ON APPRAISED VALUE OF CERTAIN PROPERTY USED TO CREATE JOBS |
Sec. 313.0265. DISCLOSURE OF APPRAISED VALUE LIMITATION INFORMATION
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(a) The comptroller shall post on the comptroller's Internet website each document or item of information the comptroller designates as substantive before the 15th day after the date the document or item of information was received or created. Each document or item of information must continue to be posted until the appraised value limitation expires.
(b) The comptroller shall designate the following as substantive:
(1) each application requesting a limitation on appraised value;
(2) the economic impact evaluation made in connection with the application; and
(3) each application requesting school tax credits under Section 313.103.
(c) If a school district maintains a generally accessible Internet website, the district shall maintain a link on its Internet website to the area of the comptroller's Internet website where information on each of the district's agreements to limit appraised value is maintained.