Key TIRZ Legal Documents


Texas Tax Code, Chapter 311. Texas law requires the City to demonstrate certain findings to legally establish a TIRZ.  Section 311.003(a) provides the most important legal requirement: the City must show that but-for solely the public subsidies, the SCWF development would not occur).   

Texas Attorney General Opinion, JC-152 (1999). This Attorney General opinion explains the different legal findings a city must demonstrate to legally establish a TIRZ. The opinion makes clear that  the but-for test in Tax Code Section 311.003(a) is a separate, independent requirement