Summary
Absent a constitutional amendment, a county may not form and operate a county energy transportation reinvestment zone ("CETRZ"), a tax increment reinvestment zone ("TIRZ"), or a transportation reinvestment zone ("TRZ") to the extent that doing so utilizes a pledge of the captured increment of ad valorem taxes to fund a county tax increment reinvestment zone.|It is likely a court would conclude that, absent a constitutional amendment, a county may not form and operate a county energy transportation reinvestment zone ("CETRZ"), a tax increment reinvestment zone ("TIRZ"), or a transportation reinvestment zone ("TRZ") to the extent that doing so utilizes a pledge of the captured increment of ad valorem taxes to fund a county tax increment reinvestment zone.
Opinion File
  • kp0004.pdf