Tex. Educ. Code § 49.307 · Subchapter G. DETACHMENT AND ANNEXATION BY COMMISSIONER
LIMITATIONS ON DETACHMENT AND ANNEXATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
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 79d88a2f37cfdaf5cf8addab5238b8fd6277f0815ae67d9fcb3000279af59a9b
- 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
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