Texas Tax Code Chapter 313 > Subchapter E – Availability of Tax Credit After Program Expires or Is Repealed
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§ 313.171 | Saving Provisions |
Terms Used In Texas Tax Code Chapter 313 > Subchapter E - Availability of Tax Credit After Program Expires or Is Repealed
- Appraised value: means the value determined as provided by Chapter 23 of this code. See Texas Tax Code 1.04
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Property: means real and personal property. See Texas Government Code 311.005