Texas Special District Local Laws Code - SDLL § 3834.112. Tax Increment Reinvestment Zones

(a) The district is authorized to establish and implement tax increment reinvestment zones as provided in Chapter 311, Tax Code, in the same manner as a municipality.

(b) All or any part of the district may be included in a tax increment reinvestment zone, regardless of the percentage of total value the land represents to the district as a whole, or whether the land is used for residential purposes.

(c) Section 311.006, Tax Code, does not apply to a reinvestment zone that contains land within the district.