Tex. Spec. Dists. Code § 3906.303
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Spec. Dist. Loc. Laws § 3906.303