A county tax-abatement zone may not include land within a municipality, so a data-center site inside a municipality cannot use this county reinvestment-zone process.

Before designating a county reinvestment zone, the commissioners court must hold a public hearing and find that the zone will retain or expand primary employment or attract major investment benefiting the county and contributing to its economic development.

A tax-abatement approval meeting requires at least 30 days' public notice and must identify the applicant, reinvestment zone, general improvements, and estimated improvement cost.

A tax-abatement agreement is ineffective unless approved by an affirmative vote of a majority of the county commissioners court or other taxing unit's governing body.

Before a taxing unit may enter a tax-abatement agreement, it must have adopted applicable guidelines and criteria and formally elected to participate; the agreement and property must satisfy those guidelines.

A tax-abatement agreement must list the kind, number, and location of proposed improvements and authorize government employees to access and inspect the property to verify compliance.

A tax-abatement agreement must limit property uses consistently with the purpose of encouraging development or redevelopment during the exemption period.

The agreement must provide for recapture of tax revenue lost through the abatement if the owner fails to make the required improvements or repairs.

The property owner must certify annually to each participating taxing unit that it complies with the agreement, and the governing body may cancel or modify the agreement for noncompliance.

A tax-abatement period generally may not exceed 10 years, and a reinvestment-zone designation expires after five years unless renewed for a period of no more than five years.

A school district may not enter into a tax-abatement agreement under Chapter 312, preventing a data-center project from obtaining a Chapter 312 abatement of school-district property taxes.

A project cannot receive a Chapter 312 tax abatement if a wind-powered energy device is installed or constructed on the same parcel within 25 nautical miles of a Texas military aviation facility; the exception is an expansion or repowering of an existing project.

The county may designate a reinvestment zone for property outside any municipality when a public hearing finds that the zone would retain or expand primary employment or attract major investment benefiting the property and county. County reinvestment-zone designation

A county may exempt all or part of the value of taxable real property, tangible personal property located there, or both, under a tax-abatement agreement. The statute also permits abatements for leasehold interests, improvements, and property owned by a lessee. exempt from taxation all or a portion

Tax-abatement agreements may last up to 10 years, subject to the applicable agreement and reinvestment-zone requirements. period not to exceed 10 years

The start of the abatement period may be deferred to a later agreed date, although the abatement period itself may not exceed 10 years. defer the commencement of the abatement period

County tax-abatement guidelines must make abatements available for both new facilities and structures and for expansion or modernization of existing facilities and structures. new facilities and structures

A tax-abatement agreement may provide for infrastructure improvements by the municipality, including streets, sidewalks, and utility services or facilities associated with the property. The agreement may not provide lower charges or rates than those imposed on comparable properties. improvements or repairs by the municipality to streets, sidewalks, and utility services

Business information describing the specific processes, activities, equipment, or other property involved in a tax-abatement application is confidential until the agreement is executed. confidential and not subject to public disclosure until the tax abatement agreement is executed