Tex. Loc. Gov't Code § 43.148 · Subchapter G. DISANNEXATION
REFUND OF TAXES AND FEES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If an area is disannexed, the municipality disannexing the area shall refund to the landowners of the area the amount of money collected by the municipality in property taxes and fees from those landowners during the period that the area was a part of the municipality less the amount of money that the municipality spent for the direct benefit of the area during that period.
(b) A municipality shall proportionately refund the amount under Subsection (a) to the landowners according to a method to be developed by the municipality that identifies each landowner's approximate pro rata payment of the taxes and fees being refunded.
(c) A municipality required to refund money under this section shall refund the money to current landowners in the area not later than the 180th day after the date the area is disannexed. Money that is not refunded within the period prescribed by this subsection accrues interest at the rate of:
(1) six percent each year after the 180th day and until the 210th day after the date the area is disannexed; and
(2) one percent each month after the 210th day after the date the area is disannexed.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 1167, Sec. 15, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.43.htm
- Text hash
- sha256 2c80ef242ca7c011fb6db45e5bb1a32372d1c487700d17c3e42c842ffe6df5ea
- 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
Cited by 2 provisions
Provisions in this library whose text cites Tex. Loc. Gov't Code § 43.148. Each shows the citation as that text prints it.
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