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AI- 5858   4. A. 4.    
Commissioners Court - Regular
Meeting Date: 12/03/2014  
Amendment to Tax Abatement Guidelines
Submitted By: Steve Waterman, Commissioners Court Admin
Department: Commissioners Court Admin  

Discuss and consider adoption of resolution approving amendments to the Nueces County Guidelines and Criteria for Granting Temporary Property Tax Abatements.
The Commissioners Court last adopted Guidelines and Criteria for Granting Temporary Property Tax Abatements on October 24, 2012. Under Chapter 312 of the Texas Tax Code such Guidelines and Critera remain in effect for two years.
In discussing the requirements and conditions of the Guidelines and Criteria for Granting Temporary Property Tax Abatements, some ambiguities and improvements in the documents were identified. Definitions for several terms used in the document have been added to clarify the meaning of the terms.

The changes are described as follows:

1. Defined terms are consistently capitalized and more consistently used where applicable.
2. All of the definitions are moved into the Definitions section.
3. The definition of Appraised Value is added to track the Tax Code.
4. The definition of Force Majeure is added to avoid repetition.
5. The requirement of the landlord to join in an abatement agreement is deleted (requested by Port plus it would be a
     nightmare if multiple properties under lease were involved).
6. The references to the Tax Code are corrected.
7. The statutory tax lien provisions are clarified so not to create some new type of lien.
8. The “buy local” threshold amounts are made consistent.

Under Chapter 312 of the Texas Tax Code adopted guidelines and criteria remain in effect for two years from the date adopted. During that period the guidelines and criteria may be amended or repealed only by a vote of three-fourths of the members of the governing body.

Budget Information
Information about available funds
Budgeted: Funds Available: Adjustment: Amount Available:
Unbudgeted: Funds NOT Available: Amendment:
Account Code(s) for Available Funds
Fund Transfers

Guideline Order
Guidelines & Criteria for Tax Abatement

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