Texas Statutes
Chapter 25 - Local Appraisal
Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES. (a) If real property is located partially outside and partially inside a taxing unit's boundaries, the portion inside the unit's boundaries shall be listed separately from the remaining portion.
(b) If real property is located partially inside the boundaries of more than one appraisal district, the chief appraisers who are responsible for appraising the property shall to the greatest extent practicable coordinate their appraisals of each portion of the property to ensure to the greatest extent possible that the property as a whole is appraised at its market value.
Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010), Sec. 2, eff. January 1, 2008.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 25 - Local Appraisal

Section 25.01. Preparation of Appraisal Records

Section 25.011. Special Appraisal Records

Section 25.02. Form and Content

Section 25.025. Confidentiality of Certain Home Address Information

Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Section 25.027. Restriction on Posting Information on Internet Website

Section 25.03. Description

Section 25.04. Separate Estates or Interests

Section 25.05. Life Estates

Section 25.06. Property Encumbered by Possessory or Security Interest

Section 25.07. Leasehold and Other Possessory Interests in Exempt Property

Section 25.08. Improvements

Section 25.09. Condominiums and Planned Unit Developments

Section 25.10. Standing Timber

Section 25.11. Undivided Interests

Section 25.12. Mineral Interest

Section 25.13. Exempt Property Subject to Contract of Sale

Section 25.135. Qualifying Trusts

Section 25.16. Property Losing Exemption During Tax Year

Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

Section 25.18. Periodic Reappraisals

Section 25.19. Notice of Appraised Value

Section 25.192. Notice of Residence Homestead Exemption Eligibility

Section 25.193. Notice of Certain Canceled or Reduced Exemptions

Section 25.195. Inspection by Property Owner

Section 25.20. Access by Taxing Units

Section 25.21. Omitted Property

Section 25.22. Submission for Review and Protest

Section 25.23. Supplemental Appraisal Records

Section 25.24. Appraisal Roll

Section 25.25. Correction of Appraisal Roll

Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes