Sec. 386.034. DESIGNATING ORDINANCE OR ORDER. (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. (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.
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