Tax Code §3

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Attorney General opinions that cite it

GA-0484 (Apr 18, 2006): Whether motor vehicles excepted from property-tax-rendition requirements under Tax Code section 22.01(k) are thereby exempt from taxation
GA-0514 (Feb 08, 2006): Whether a city may designate as a reinvestment zone under Tax Code section 311.005(a)(5) an area that is not “unproductive, underdeveloped, or blighted” if no bonds or notes are issued to finance the area’s development or redevelopment
GA-0373 (May 10, 2005): Whether a school district that contracts with Post Office Box 12068 a tax appraisal district to collect school district Austin, Texas 787 1 l-2068 taxes may offer taxpayers an early payment discount DM-0162 ( 1992 ) Affirmed by DM-247 (1993)
GA-0304 (Aug 23, 2004): Whether a municipality may grant a tax abatement under the Property Redevelopment and Tax Abatement Act for business personal property newly added to a site where previously existing personal property was subject to a ten-year tax abatement agreement
GA-0305 (Aug 23, 2004): Whether a city may use a Tax Code chapter 311 tax increment fund to reimburse a private developer for certain costs if the expenditures have not been competitively bid
GA-0276 (Jun 16, 2004): Whether a home-rule city may extend a Tax Post Office Box 2910 Code, chapter 3 11 reinvestment zone’s termination Austin, Texas 78768-2910 date beyond the date provided in the ordinance designating the zone
GA-0225 (Feb 06, 2004): Whether a school district may offer an early Post Office Box 12068 payment discount to its taxpayers if the school Austin, Texas 7871 l-2068 district has contracted with a county for tax collection services and the county has discontinued early payment discounts Superseded in part by statute
GA-0169 (Oct 20, 2003): Whether the common-law doctrine of incompatibility prohibits a city council member from simultaneously serving as a member of the board of directors of a tax increment reinvestment zone created by his or her municipality under chapter 3 11 of the Tax Code
GA-0148 (Sep 15, 2003): Whether recent amendments to section Texas House of Representatives 11.13(Z) of the Tax Code may be applied to P.O. Box 2910 restrict homestead exemptions for the 2003 tax Austin, Texas 78768-29 10 year
GA-0137 (Jul 28, 2003): Whether House Bill 3534 invalidates or prohibits sales tax rebate contracts between a municipality and certain businesses
GA-0134 (Jul 22, 2003): Whether a tax abatement agreement entered into under the Property Redevelopment and Tax Abatement Act, chapter 312, Tax Code, may be amended retroactively
JM-1256 (Dec 11, 1990): Imposition of fees on motor fuels under House Bill 504, Acts 1989, 71st Leg., ch. 1033, at 4156

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.