Texas Tax Code

§ 313.171 — SAVING PROVISIONS

TX § 313.171Title 3. LOCAL TAXATION · Part B. SPECIAL PROPERTY TAX PROVISIONS · Ch. 313. TEXAS ECONOMIC DEVELOPMENT ACT · Art. E. AVAILABILITY OF LIMITATION ON APPRAISED VALUE OR TAX CREDIT AFTER PROGRAM EXPIRES OR IS REPEALED

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(a)A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter as that subchapter existed immediately before its expiration, and that law is continued in effect for purposes of the limitation on appraised value.

(b)The repeal of Subchapter D does not affect a property owner's entitlement to a tax credit granted under Subchapter D if the property owner qualified for the tax credit before the repeal of Subchapter D. Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002. Amended by:

Legislative history

Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 19, eff. January 1, 2014.