Tex. Loc. Gov't Code § 71.031 · Subchapter D. APPORTIONMENT OF COUNTY INDEBTEDNESS
LIABILITY OF NEW COUNTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A new county is liable for a proportionate share of the indebtedness of the county from which it was created.
(b) The new county's liability is the amount that bears the same ratio to the property value in the territory excised from the original county that the total indebtedness of the original county at the time of the creation of the new county bears to the total property value in the original county, including the value of the property in the territory excised from the original county.
(c) After organization of the new county, the commissioners court of the new county shall levy a tax on all property in the new county in order to pay the proportionate share of the indebtedness at the same tax rate as that set by the commissioners court of the original county for the payment of the debt.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.71.htm
- Text hash
- sha256 58a29ee2a999b7bb81798eb8a3a53f070445ba3e16dfefd6890d4eb4547d1b98
- 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.