Article VIII, Section 1-g of the Texas Constitution (discussion page)

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The adoption of article VIII, section l-g(b) ensured the constitutionality of the Tax Increment Financing Act of 1981, by providing an exception to the article VIII, section 1 “equal and uniform” requirement. See City ofE1 Paso, 729 S.W.2d at 296-97 (noting that TEX. CONST. art. VIII, 5 1 -g was an enabling amendment to ensure the constitutionality of the Tax Increment Financing Act of 1981).

https://www2.texasattorneygeneral.gov/opinions/opinions/49cornyn/op/1999/pdf/jc0152.pdf

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"Statutes authorizing municipal use of tax increment zones are not unconstitutional under the equal and uniform requirement in article VIII, section 1(a) only because article VIII, section 1-g(b) serves as an exception to that requirement." footnote 3

https://www2.texasattorneygeneral.gov/opinions/opinions/51paxton/op/2015/kp0004.pdf