Sec. 49.304. TAXATION OF PERSONAL PROPERTY. Personal property having a taxable situs at the same location as real property detached and annexed under this subchapter is taxable by the school district to which the real property is annexed.
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