Texas Education Code - Section 41.205. Detachment Of Property
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§ 41.205. DETACHMENT OF PROPERTY. (a) The commissioner
shall detach property under this section from each school district
from which the commissioner is required under Section 41.004 to
detach property under this subchapter.
(b) The commissioner shall detach from each school district
covered by Subsection (a) one or more whole parcels or items of
property in descending order of the taxable value of each parcel or
item, beginning with the parcel or item having the greatest taxable
value, until the school district's wealth per student is equal to or
less than the equalized wealth level, except as otherwise provided
by Subsection (c).
(c) If the detachment of whole parcels or items of property,
as provided by Subsection (a) would result in a district's wealth
per student that is less than the equalized wealth level by more
than $10,000, the commissioner may not detach the last parcel or
item of property and shall detach the next one or more parcels or
items of property in descending order of taxable value that would
result in the school district having a wealth per student that is
equal to or less than the equalized wealth level by not more than
$10,000.
(d) Notwithstanding Subsections (a), (b), and (c), the
commissioner may detach only a portion of a parcel or item of
property if:
(1) it is not possible to reduce the district's wealth
per student to a level that is equal to or less than the equalized
wealth level under this subchapter unless some or all of the parcel
or item of property is detached and the detachment of the whole
parcel or item would result in the district from which it is
detached having a wealth per student that is less than the equalized
wealth level by more than $10,000; or
(2) the commissioner determines that a partial
detachment of that parcel or item of property is preferable to the
detachment of one or more other parcels or items having a lower
taxable value in order to minimize the number of parcels or items of
property to be detached consistent with the purposes of this
chapter.
Added by Acts 1995, 74th Leg., ch. 260, § 1, eff. May 30, 1995.
Section: 41.158 41.159 41.160 41.201 41.202 41.203 41.204 41.205 41.206 41.207 41.208 41.209 41.210 41.211 41.212
Last modified: August 10, 2007
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