Since 1987, Section 51-a, Article III, of the Texas Constitution and Chapter 312, Tax Code have authorized counties to engage in economic development through tax abatement agreements. The purpose of these agreements is to encourage additional investment and employment within the county. Tax abatement agreements waive the property taxes on new investment for all or a percentage … [Read more...] about The Effects of Revenue Caps and Inflation on Tax Abatements
From the General Counsel
Traps for the Unwary – Conflicts of Interest
Previous columns have discussed the requirements and prohibitions concerning the oath of office under Chapter 81, Local Government Code, and nepotism under Chapter 573, Government Code. Statutory conflicts of interest are another area where an unwary member of Commissioners Court may commit an inadvertent violation with serious consequences. Two principal statutes govern these … [Read more...] about Traps for the Unwary – Conflicts of Interest
Silencing County Officials
Certain legislators continue their efforts to obtain legislation to prohibit local officials and their nonprofit associations from communicating with the legislature. Using the term “taxpayer-funded lobbying,” this legislation would bar local officials from expending funds to contact the legislature or support nonprofit associations that communicate on their behalf, like the … [Read more...] about Silencing County Officials
Traps for the Unwary – Nepotism
Continuing our series of columns on traps for the unwary, this month we will discuss the Nepotism Prohibition in Chapter 573, Government Code. Since 1907, this statute has applied to all public officials of this State and its political subdivisions, including members of Commissioners Courts. Appointment and Confirmation. The statute prohibits a public official from … [Read more...] about Traps for the Unwary – Nepotism
Traps for the Unwary – The Oath of Office
The members of Commissioners Court have a fiduciary duty to act in the best interest of the county and its citizens. This duty of trust requires that these officers act prudently to protect and preserve the assets of the county. This duty is enshrined in the constitutional oath of office in Section 1 of Article XVI of the Texas Constitution. Before assuming the duties of the … [Read more...] about Traps for the Unwary – The Oath of Office