Legal Opinion

Opinion No.

Texas Attorney General Reports

Decided October 27, 2000Published

1Opinion of the Court

Office of the Attorney General — State of Texas John Cornyn The Honorable Susan D. Reed Bexar County Criminal District Attorney Bexar County Justice Center 300 Dolorosa, 5th Floor San Antonio, Texas 78711-2548

Re: Whether under section 312.206(a) of the Tax Code a county commissioners court is authorized to enter into a tax abatement agreement only with the owner of taxable real property, and related questions (RQ-0212-JC)

Dear Ms. Reed:

The Property Redevelopment and Tax Abatement Act, chapter 312 of the Tax Code, allows the governing bodies of taxing units to enter into tax abatement…

2Cases cited15 opinions

  1. Laidlaw Waste Systems (Dallas), Inc. v. City of WilmerTexas Supreme Court · 1995
  2. RepublicBank Dallas, N.A. v. Interkal, Inc.Texas Supreme Court · 1985
  3. Mitchell Energy Corp. v. AshworthTexas Supreme Court · 1997
  4. Barr v. BernhardTexas Supreme Court · 1978
  5. Jones v. FowlerTexas Supreme Court · 1998

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