Tex. Educ. Code § 49.307

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

Section 49.307 - Limitations on Detachment and Annexation

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.

Tex. Educ. Code art. 49.307

Renumbered from Tex. Educ. Code § 41.207 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.