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TEXAS STATUTES AND CODES

CHAPTER 320. MISCELLANEOUS PROVISIONS

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS

CHAPTER 320. MISCELLANEOUS PROVISIONS

Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.

The expiration of Chapter 312 under Section 312.006 does not

affect the validity of a reinvestment zone designated or a tax

abatement agreement executed before the expiration of Chapter

312. A reinvestment zone designated or a tax abatement agreement

executed before the expiration of Chapter 312 under Section

312.006 is governed by the applicable law in effect immediately

before the expiration of Chapter 312, except that the designation

of an existing reinvestment zone may not be renewed after the

expiration of Chapter 312. A tax abatement agreement in effect

when Chapter 312 expires may be extended as provided by the law

in effect immediately before the expiration of Chapter 312. A tax

abatement agreement executed after the expiration of Chapter 312

may not be extended.

Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1,

1989.

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