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Texas Local Government Code - LOC GOV'T § 504.201. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

In this subchapter:

(1) “Base taxable value” means the taxable value of property located in the defined area of a project as of January 1 of the year in which the agreement is entered into under Section 504.202.

(2) “Corresponding taxing unit” means another taxing unit that:

(A) is of the same type of political subdivision as a taxing unit that enters into an agreement under Section 504.202; and

(B) taxes property located in the defined area of a project that is the subject of the agreement.

(3) “Taxing unit” has the meaning assigned by Section 1.04, Tax Code.

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Cite this article: FindLaw.com - Texas Local Government Code - LOC GOV'T § 504.201. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/tx/local-government-code/loc-gov-t-sect-504-201/

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