Texas Education Code 49.103 – Allocation of Appraised Value of Divided Unit
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Terms Used In Texas Education Code 49.103
- Property: means real and personal property. See Texas Government Code 311.005
If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.