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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 D. SCHOOL TAX CREDITS |
Sec. 313.103. APPLICATION
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(a) An application for a tax credit under this subchapter must be made to the governing body of the school district to which the ad valorem taxes were paid. The application must be:
(1) made on the form prescribed for that purpose by the comptroller and verified by the applicant; and
(2) accompanied by:
(A) a tax receipt from the collector of taxes for the school district showing full payment of school district ad valorem taxes on the qualified property for the applicable qualifying time period; and
(B) any other document or information that the comptroller or the governing body considers necessary for a determination of the applicant's eligibility for the credit or the amount of the credit.
(b) An application for a tax credit under this subchapter or any information provided by the school district to the Texas Education Agency under Section 42.2515, Education Code, is not confidential.