Texas § SD.7811.160 - PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT
Full text of Texas The Texas Constitution § SD.7811.160 — PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT, with citation guidance and answers to common questions.
§ SD.7811.160. PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT
PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT. (a) The district may include in a tax abatement agreement: (1) facilities and structures for which construction began on or after October 1, 1990, but before June 10, 1991; (2) existing facilities and structures for which expansion or modernization construction began on or after October 1, 1990, but before June 10, 1991; and (3) tangible personal property located on property described by Subdivision (1) or (2) in each year covered by the agreement, other than tangible personal property that was located on the property at any time before the time period covered by the agreement. (b) A tax abatement agreement made under this section may be based on the value of the property on January 1 of the year in which the construction, expansion, or modernization of the property began. Added by Acts 2017, 85th Leg., R.S., Ch. 869 (H.B. 2803 ), Sec. 1.03, eff. April 1, 2019. SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § SD.7811.160
What does The Texas Constitution § SD.7811.160 cover?
Section SD.7811.160 ("PROPERTIES THAT MAY BE INCLUDED IN TAX ABATEMENT AGREEMENT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § SD.7811.160?
A common citation format is "The Texas Constitution § SD.7811.160" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § SD.7811.160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.