Education Code › Title 2 › Chapter 49 › Subchapter G

Texas Education Code § 49.304

Taxation of Personal Property

Options for Local Revenue Levels in Excess of Entitlement · Detachment and Annexation by Commissioner

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.

Official text of the Texas Education Code as published by the Texas Legislative Council.

Official source
Legislative history

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

Transferred, redesignated and amended from Education Code, Subchapter G, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.059, eff. September 1, 2019.