Tex. Educ. Code § 49.304

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 49.304 - Taxation of Personal Property

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.

Tex. Educ. Code art. 49.304

Renumbered from Tex. Educ. Code § 41.204 by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 943,Sec. 1.059, eff. 9/1/2019.

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. 5/30/1995.