DM-0094

Dan Morales

Categories

Counties and County Commissioners Courts , Budget and Finance , Taxes and Taxation - Political Subdivisions , Appraisal and Assessment , Taxes and Taxation - Political Subdivisions , Rollbacks , Words and Phrases

Summary

Tax abatement contract, county may not tax property as new property value upon expiration of|New property value|New property value, key to determining is whether county had power to tax the property the previous year|Notice and public hearing requirements for change in tax rate not activated unless proposed tax rate exceeds 103 percent of effective tax rate

Opinion File

dm0094.pdf