Sec. 13.006. TAXING AUTHORITY TRANSFER. (a) If all or part of the territory of a school district is annexed to another district, the receiving district may levy taxes at the rate established in accordance with law for the district as a whole and is not required to conduct an election for the purpose of taxing the territory received.
(b) Conversion of a common school district or rural high school district to an independent school district or separation from municipal control does not affect the taxes levied for school purposes. The new district may levy and collect taxes at the same rate at which the taxes were previously levied and is not required to conduct an election for that purpose.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Structure Texas Statutes
Subtitle C - Local Organization and Governance
Chapter 13 - Creation, Consolidation, and Abolition of a District
Subchapter A. General Provisions
Section 13.002. Permitted Frequency of Proposed Actions
Section 13.003. Petition and Election
Section 13.004. Allocation of Indebtedness and Personal Property
Section 13.005. Effective Date of Transfer
Section 13.006. Taxing Authority Transfer
Section 13.008. District Trustee Approval of Boundary Changes Required
Section 13.010. Boundary Descriptions and Maps to Be Filed With Agency