Sec. 49.303. PROPERTY SUBJECT TO DETACHMENT AND ANNEXATION. (a) Only the following property may be detached and annexed under this subchapter:
(1) a mineral property;
(2) real property used in the operation of a public utility, including a pipeline, pipeline gathering system, or railroad or other rail system; and
(3) real property used primarily for industrial or other commercial purposes, other than property used primarily for agriculture or for residential purposes.
(b) If a final judgment of a court determines that a mineral interest may not be annexed and detached as provided by this subchapter without an attendant annexation and detachment of the surface estate or any other interest in the same land, the detachment and annexation of a mineral interest under this subchapter includes the surface estate and each other interest in the land covered by the mineral interest.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Transferred, redesignated and amended from Education Code, Subchapter G, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.059, eff. September 1, 2019.
Structure Texas Statutes
Subtitle I - School Finance and Fiscal Management
Chapter 49 - Options for Local Revenue Levels in Excess of Entitlement
Subchapter G. Detachment and Annexation by Commissioner
Section 49.302. Determination of Taxable Value
Section 49.303. Property Subject to Detachment and Annexation
Section 49.304. Taxation of Personal Property
Section 49.305. Detachment of Property
Section 49.306. Annexation of Property
Section 49.307. Limitations on Detachment and Annexation
Section 49.308. Orders and Notice
Section 49.309. Treatment of Subdivided Property
Section 49.310. Duties of Chief Appraiser