Our Guidelines and Criteria for tax abatements state that we will not abate taxes on (among other things) "retail facilities." I cannot find any restriction in the Tax Code regarding an abatement for retain businesses. Does anyone know of a statute requiring such a restriction, or have any insight as to the reasoning behind such a restriction?

I do not believe that it is statutory, but rather was a decision of your Commissioners Court at one time, probably based on the proposed value of a WallyWorld!

Lisa L. Peterson
Nolan County Attorney