If a county enters into a tax abatement agreement authorized by Local Gov't Code § 381.004(g), (which is governed by Tax Code §§ 312.204, .205 and .211), does it first have to establish tax abatement guidelines and criteria under Tax Code § 312.002 (which § 312.004 references)?
In other words, does a county need to have general tax abatement guidelines before entering into a specific tax abatement agreement?
February 13, 2014, 07:06
Lisa Peterson
Yes, you need the abatement guidelines (renewed every two years), and the reinvestment zone.
Lisa L. Peterson Nolan County Attorney
February 13, 2014, 09:54
Mack T. Harrison
Thanks. Is there a copy of those guidelines available somewhere? I didn't see one on your county website.
EDIT: Found guidelines for Guadalupe County.This message has been edited. Last edited by: Mack T. Harrison,
February 13, 2014, 16:12
Lisa Peterson
I would be glad to share ours with you. It is a large attachment, so if you can, send me an e-mail.