Texas § TX.312.210 - AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS
Full text of Texas The Texas Constitution § TX.312.210 — AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS, with citation guidance and answers to common questions.
§ TX.312.210. AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS
AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS. (a) This section applies only to a tax abatement agreement applicable to property located in a reinvestment zone with respect to which a municipality, county, and junior college district have entered into a joint agreement to offer tax abatements exempting from taxation a specified portion of the value of the property in the reinvestment zone. (b) A tax abatement agreement with the owner of real property or tangible personal property that is located in the reinvestment zone described by Subsection (a) and in a school district that has a local revenue level that does not exceed the level established under Section 48.257 , Education Code, must exempt from taxation: (1) the portion of the value of the property in the amount specified in the joint agreement among the municipality, county, and junior college district; and (2) an amount equal to 10 percent of the maximum portion of the value of the property that may under Section 312.204 (a) be otherwise exempted from taxation. (c) Repealed by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 4.001(c)(2), eff. September 1, 2019. Added by Acts 1995, 74th Leg., ch. 1053, Sec. 1, eff. June 17, 1995. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 6.84, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 640, Sec. 2, eff. June 13, 2001. Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.094, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 4.001(c)(2), eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607 ), Sec. 19.004, eff. September 1, 2021.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.312.210
What does The Texas Constitution § TX.312.210 cover?
Section TX.312.210 ("AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS") 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 § TX.312.210?
A common citation format is "The Texas Constitution § TX.312.210" (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 § TX.312.210 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.