By: Van de Putte S.B. No. 1710
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to deadlines and terms of local tax abatement agreements.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Chapter 312.206(a), Tax Code, is amended to read
1-5 as follows:
1-6 (a) If property taxes on property located in the taxing
1-7 jurisdiction of a municipality are abated under an agreement made
1-8 under Section 312.204 or 312.211, the governing body of each other
1-9 taxing unit eligible to enter into tax abatement agreements under
1-10 Section 312.002 in which the property is located may execute a
1-11 written tax abatement agreement with the owner of the property [not
1-12 later than the 90th day after the date the municipal agreement is
1-13 executed]. The agreement is not required to contain terms
1-14 identical to those contained in the agreement with the
1-15 municipality. The execution, duration, and other terms of an
1-16 agreement made under this section are governed by the provisions of
1-17 Sections 312.204, 312.205, and 312.211 applicable to a
1-18 municipality. [Section 312.205 applies to an agreement made by a
1-19 taxing unit under this section in the same manner as it applies to
1-20 an agreement made by a municipality under Section 312.204 or
1-21 312.211.] If the governing body of the taxing unit by official
1-22 action at any time before the execution of the municipal agreement
1-23 expresses an intent to be bound by the terms of the municipal
2-1 agreement if the municipality enters into an agreement under
2-2 Section 312.204 or 312.211 with the owner relating to the property,
2-3 the terms of the municipal agreement regarding the share of the
2-4 property to be exempt in each year of the municipal agreement apply
2-5 to the taxation of the property by the taxing unit.
2-6 SECTION 2. This act takes effect September 1, 2001.