Sec. 378.004. MUNICIPAL POWERS. In addition to other powers that a municipality may exercise, a municipality may: (1) waive or adopt fees related to the construction of buildings in the zone, including fees related to the inspection of buildings and impact fees; (2) enter into agreements, for a period of not more than 10 years, for the purpose of benefiting the zone, for refunds of municipal sales tax on sales made in the zone; (3) enter into agreements abating municipal property taxes on property in the zone subject to the duration limits of Section 312.204 , Tax Code; and (4) set baseline performance standards, such as the Energy Star Program as developed by the Department of Energy, to encourage the use of alternative building materials that address concerns relating to the environment or to the building costs, maintenance, or energy consumption.
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