Hypothetically, if a company fails to follow the necessary steps to obtain a tax abatement and execute a tax abatement agreement, and the property that would have been covered by the agreement and abatement is put into use, is tax abatement concerning that property foreclosed forever?

My answer is yes, but I wanted to see if any of you experts out there know of some obscure provision that would allow the abatement.

Are you asking for that particular project or future developement?
It is my understanding, once a project is begun and improvements started the ablilty to qualify for an abatement has passed.....however, i think you can abate future projects but the real property remains on the tax rolls at the value assessed prior to thew new project beginning. My opinion only!

Has anyone looked at Local Gov't Code sec. 381.004(g)? The language seems to state that you can give a tax abatement other than specified in the Tax Code Ch. 312. It refers to the provisions regarding tax abatements in Ch. 312, but it states that they must be followed as much as "practicable." I have not found any cases or attorney general opinions addressing that, and I am loathe to leap into the abyss.