Texas Special District Local Laws Code 3906.303 – Base Year Value
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Terms Used In Texas Special District Local Laws Code 3906.303
- Appraisal: A determination of property value.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Year: means 12 consecutive months. See Texas Government Code 311.005
The base year value of the district, for tax increment financing purposes, is the value as of January 1, 2011, of all taxable real property in the district as shown on the certified tax rolls of the central appraisal district.