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?

Yes, you need the abatement guidelines (renewed every two years), and the reinvestment zone.

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,

I would be glad to share ours with you. It is a large attachment, so if you can, send me an e-mail.