Texas Code § 681.163

CITY OF HOUSTON, HARRIS COUNTY, OR CERTAIN OTHER CORPORATIONS OR ENTITIES
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Sec. 681.163. CITY OF HOUSTON, HARRIS COUNTY, OR CERTAIN OTHER CORPORATIONS OR ENTITIES. (a) This section applies to:
(1) the City of Houston;
(2) Harris County;
(3) a corporation organized under the laws of this state and designated by the City of Houston or Harris County; or
(4) any municipality or county located within five miles of a major space and aeronautics center.
(b) To establish, operate, and maintain a space facility to be named "Star Port," a corporation or entity listed in or described by Subsection (a) may apply for and accept a grant of authority to establish, operate, and maintain:
(1) a foreign trade zone adjacent to or near a facility of the National Aeronautics and Space Administration in Harris County; and
(2) other subzones.
(c) The corporation or entity may apply for or adopt any appropriate inducements for the establishment and operation of the foreign trade zone, including any appropriate or applicable tax abatement or tax exemption.

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