Texas Education Code - Section 13.007. Boundary Changes Resulting In Appraisal District Changes
Legal Research Home >
Texas Lawyer > Education Code > Texas Education Code - Section 13.007. Boundary Changes Resulting In Appraisal District Changes
§ 13.007. BOUNDARY CHANGES RESULTING IN APPRAISAL
DISTRICT CHANGES. (a) This section applies if all or part of
territory annexed to a school district is in an appraisal district
in which the receiving district does not participate.
(b) If before the annexation the receiving district is
located in two or more counties and has chosen to participate in a
single appraisal district, the boundaries of that appraisal
district extend to include the annexed territory. For the tax year
in which the annexation is effective, the receiving district may
impose taxes on the basis of:
(1) the valuation arrived at by the appraisal district
in which the territory is located before the annexation; or
(2) the valuation arrived at by a reappraisal
requested by the receiving district, and conducted by the appraisal
district in which the receiving district participates, in the
manner prescribed by Section 25.18(c), Tax Code.
(c) If before the annexation the receiving district is in a
single county or participates in more than one appraisal district,
the receiving district may choose to participate in a single
appraisal district in the manner prescribed by Section 6.02, Tax
Code, for a newly created district. For the tax year in which the
annexation is effective, the receiving district shall impose taxes
on the basis of the valuation arrived at by the appraisal district
in which the territory is located before the annexation.
Added by Acts 1995, 74th Leg., ch. 260, § 1, eff. May 30, 1995.
Section: 12.156 13.001 13.002 13.003 13.004 13.005 13.006 13.007 13.008 13.009 13.010 13.051 13.052 13.053 13.054
Last modified: August 10, 2007
|
