Issue Date: | 2005-07-27 |
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Revised Date: |
Legal Citations
- Tax Code sec. 311.0123
Origin:
2005 by S.B. 1199, S.B. 1605, 79th Leg., R.S.
Purpose
The governing body of a municipality may determine the portion or amount of tax increment generated from municipal sales and use taxes attributable to a reinvestment zone, above the sales tax base, and request it to be deposited into a tax increment fund. Before issuance of a bond, note or other obligation, the governing body may enter into an agreement and direct the comptroller to withhold from any payment to which the municipality may be entitled for deposit into the fund and to continue withholding and paying additional amounts into the fund until a total sufficient to satisfy the amount due has been met.
Classification | Group 08: Trust Funds [?] |
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Depository Interest | Retained in appropriated fund. |
Disposition of Balance | Accumulative |
Appropriation Technique | Not appropriated for state expenditure |
Administering Agencies
Financial Activity
To view this appropriated fund's current revenue and expenditure activity by agency or comptroller object code, visit the following links:
Note
USAS Values
USAS Title | TAX INCREMENT FUND |
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Consolidated Fund | |
State Fund Group | 08 - TRUST FUNDS |
USAS Status | I |
Those funds created to account for assets held by the state in a trustee capacity for individuals, private organizations or other governmental entities