Tex. Loc. Gov't Code § 72.010 · Chapter 72. COUNTY BOUNDARIES
SUIT TO ESTABLISH BOUNDARIES OF AND TAXES OWED TO CERTAIN COUNTIES OR TAXING UNITS LOCATED IN THOSE COUNTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section:
(1) "Like taxing units" means counties or other taxing units that are of the same type as one another and that by law may not include the same geographic territory.
(2) "Taxing unit" has the meaning assigned by Section 1.04, Tax Code.
(b) This section applies only to:
(1) a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000;
(2) a county that has a population of at least 50,000 and is adjacent to a county described by Subdivision (1); and
(3) a taxing unit other than a county that has territory in a county described by Subdivision (1) or (2).
(c) If, as a result of disputed, overlapping, or erroneously applied geographic boundaries between like taxing units, multiple like taxing units have imposed ad valorem taxes on the same property, the property owner may file suit in the supreme court to:
(1) establish the correct geographic boundary between the taxing units; and
(2) determine the amount of taxes owed on the property and the taxing unit or units to which the taxes are owed.
(d) The supreme court has original jurisdiction to hear and determine a suit filed under Subsection (c) and may issue injunctive or declaratory relief in connection with the suit.
(e) The supreme court shall enter a final order determining a suit filed under Subsection (c) not later than the 90th day after the date the suit is filed.
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 1, eff. June 12, 2017.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.72.htm
- Text hash
- sha256 830efa872995722d3d5b99c9195a4439c6a2eef3d911a6d67e6508dd7f8e591e
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 3 provisions
Provisions in this library whose text cites Tex. Loc. Gov't Code § 72.010. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 25.25CORRECTION OF APPRAISAL ROLL.Printed as Section 72.010(c), Local Government Code | Section 72.010, Local Government Code
- Tex. Tax Code § 31.112REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS.Printed as Section 72.010(a), Local Government Code | Section 72.010(b), Local Government Code | Section 72.010(c), Local Government Code | Section 72.010, Local Government Code
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.