Texas § 49.103 ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT.

Texas Statutes

§ 49.103 — ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT.

Texas § 49.103

Code EDEducation Code

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Bluebook

Tex. Education Code Code Ann. § 49.103 (2026).

Text

Sec. 49.103. ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT. If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 1.051, eff. September 1, 2019.

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Sec. 49.103. ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT. If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.
Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 1.051, eff. September 1, 2019.