Attorney General

Attorney General

Opinion No. GA-0725

The Honorable David P. Weeks

Walker County Criminal District Attorney

1036 11th Street

Huntsville, Texas 77340

Re: Whether certain reservations and assignments in deeds executed by a member of a city council operate to exclude particular property from tax increment financing under Tax Code section 312.204(d) (RQ-0777-GA)

S U M M A R Y

Tax Code section 312.204(d) excludes real property owned by a member of a city's governing body from tax increment financing. It is unlikely that a city council member who in a deed conveying real property reserves to himself the sale proceeds of the property, if and when the property is sold, is the owner of the property under section 312.204(d) by virtue of the reservation. Thus, such a reservation does not by itself appear to operate to exclude property from tax increment financing under section 312.204(d).

Opinion No. GA-0726

The Honorable Hope Andrade

Texas Secretary of State

Post Office Box 13697

Austin, Texas 78711-3697

Re: Circumstances under which a foreign business entity is required to register with the Secretary of State (RQ-0778-GA)

S U M M A R Y

Whether a given foreign entity is transacting business in this state, and is thereby required to register with the Secretary of State's office under section 9.001 of the Business Organizations Code, is a fact question that will depend on the specific circumstances of that entity's business in Texas. Because this office does not find facts or resolve factual disputes in the opinion process, we cannot determine whether the scenarios you propose constitute transacting business in this state as a matter of law for purposes of the foreign entity registration requirement.

For further information, please access the website at www.oag.state.tx.us or call the Opinion Committee at (512) 463-2110.

Deputy Attorney General

Office of the Attorney General

Filed: July 15, 2009