Texas Code § 1372.066

PRIORITY 4 CARRYFORWARD CLASSIFICATION
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Sec. 1372.066. PRIORITY 4 CARRYFORWARD CLASSIFICATION. (a) The priority 4 carryforward classification applies to any political subdivision:
(1) that is authorized to issue bonds; and
(2) to which priority carryforward classifications 1-3 do not apply.
(b) A project that is the subject of an application for a priority 4 carryforward classification must be owned by a governmental unit in accordance with applicable provisions of the Internal Revenue Code.

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