Request for AG Opinion Regarding Chapter 313 Applications

Stemming from a lawsuit filed in Hopkins County District Court (Cynthia Martin, et. al. v. Comptroller Glenn Hegar, Cause No. CV45092), Senator Bob Hall has asked the Attorney General (RQ-0479-KP) to opine on the required contents of a valid application for a Chapter 313 school property tax appraised value limitation. The lawsuit asserts the Comptroller’s approval of a 313…

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Déjà vu All Over Again: Local Sales Tax Sourcing Rule; Senate Local Government Committee Focuses on Property Tax

Déjà vu All Over Again: Local Sales Tax Sourcing Rule The Comptroller has resubmitted their local sales tax sourcing rule §3.334, changing the method of sourcing Internet sales for local sales tax purposes from origin to destination. The agency has done this in response to a recent Travis County District Court ruling on litigation filed…

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Chapter 380/381 Agreements at Risk in AG Opinion Request

TTARA, in partnership with the Texas Association of Manufacturers and the Texas Oil and Gas Association, has submitted a brief on AG opinion request RQ-0468-KP that could invalidate a certain type of local economic development agreements. Chapter 380 and 381 of the Local Government Code provide broad latitude to cities and counties to use public money to enter into…

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