Texas Education Code - Section 41.209. Treatment Of Subdivided Property
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Texas Lawyer > Education Code > Texas Education Code - Section 41.209. Treatment Of Subdivided Property
§ 41.209. TREATMENT OF SUBDIVIDED PROPERTY. (a) If the
commissioner orders the detachment or annexation of a portion of a
parcel or item of property under this subchapter, the order shall
specify the portion of the taxable value of the property to be
detached or annexed and may, but need not, describe the specific
area of the parcel or item to be detached or annexed.
(b) If an order for the detachment or annexation of a
portion of a parcel or item of property does not describe the
specific area of the parcel or item to be detached or annexed, the
commissioner, as soon as practicable after issuing the order, shall
determine the specific area to be detached or annexed and shall
certify that determination to the appraisal district for the county
in which the property is located.
(c) If portions of a parcel or item of property are located
in two or more school districts as the result of a detachment or
annexation, the parcel or item shall be appraised for taxation as a
unit, and the commissioner shall determine the portion of the
taxable value of the property that is located in each of those
school districts based on the square footage of the property, or any
other reasonable method adopted by the commissioner.
Added by Acts 1995, 74th Leg., ch. 260, § 1, eff. May 30, 1995.
Section: 41.202 41.203 41.204 41.205 41.206 41.207 41.208 41.209 41.210 41.211 41.212 41.213 41.251 41.252 41.253
Last modified: August 10, 2007
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