Recent Texas Attorney General Opinions of Interest to Cities

Note:  Included opinions are from June 11, 2015 through July 13, 2015.

Opinion No. KP-0028 (Property Tax in Type C General Law City):  Section 302.001 of the Tax Code and Section 51.051 of the Local Government Code expressly authorize a Type C general law city to levy an ad valorem tax on property within its city limits.

Opinion No. KP-0026 (Tax Increment Reinvestment Zone):  The question whether the City of Galveston’s Charter applies to a board of a tax increment reinvestment zone created by the city under Chapter 311 of the Tax Code is outside the purview of an attorney general opinion.As a general matter, however, a charter provision allowing only city residents to serve on a tax increment reinvestment zone board is inconsistent with Tax Code Subsection 311.009(e) and is likely void.  Similarly, a charter provision limiting the number of terms a tax increment reinvestment zone board member may serve where Subsection 311.009(c) would permit the board members to serve an unlimited number of terms likely renders such a charter provision void.