Tex. Educ. Code § 49.304 · Subchapter G. DETACHMENT AND ANNEXATION BY COMMISSIONER
TAXATION OF PERSONAL PROPERTY.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ED/htm/ED.49.htm
- Text hash
- sha256 9cebe360a95b9a7366388d8784b38fada50a2a6cdb425df9486011d2c7d9c12a
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.