Sec. 49.307. LIMITATIONS ON DETACHMENT AND ANNEXATION. The commissioner may detach and annex property under this subchapter only if:
(1) the property is not exempt from ad valorem taxation under Section 11.20 or 11.21, Tax Code; and
(2) the property does not contain a building or structure owned by the United States, this state, or a political subdivision of this state that is exempt from ad valorem taxation under law.
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