Texas Education Code 49.307 – Limitations On Detachment and Annexation
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Education Code 49.307
- Property: means real and personal property. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
The commissioner may detach and annex property under this subchapter only if:
(1) the property is not exempt from ad valorem taxation under § 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.