(a) An ordinance or order designating an area as a development zone must:
(1) describe precisely the area to be included in the zone by a legal description or by reference to roadways, lakes, waterways, or municipal or county boundaries;
(2) state a finding that the area meets the requirements of this chapter;
(3) summarize briefly the:
(A) incentives, including tax incentives, that the designating body chooses to apply to businesses in the area; or
(B) programs to be developed to affect businesses in the area; and
(4) designate the area as a development zone.
(b) The incentives or programs summarized under Subsection (a)(3) must include:
(1) an incentive that does not apply to all businesses located in the jurisdiction of a governmental entity that designated the area as a development zone;
(2) an incentive or program designed to improve the skills of the local labor pool; and
(3) an incentive or program designed to address infrastructure, housing, or other elements essential to improving quality of life.

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Terms Used In Texas Local Government Code 386.034

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005

(c) This section does not prohibit a municipality or county from extending additional incentives, including tax incentives, to business enterprises in a development zone by a separate ordinance or order.