Tex. Tax Code § 313.052
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
For purposes of determining the required minimum amount of a qualified investment under Section 313.021(2)(A)(iv)(a) and the minimum amount of a limitation on appraised value under this subchapter, school districts to which this subchapter applies are categorized according to the taxable value of industrial property in the district for the preceding tax year determined under Subchapter M, Chapter 403, Government Code, as follows:
| CATEGORY | TAXABLE VALUE OF INDUSTRIAL PROPERTY |
| I | $200 million or more |
| II | $90 million or more but less than $200 million |
| III | $1 million or more but less than $90 million |
| IV | $100,000 or more but less than $1 million |
| V | less than $100,000 |
Tex. Tax Code § 313.052