Tex. Educ. Code Section 49.309
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, 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.

Source: Section 49.309 — Treatment of Subdivided Property, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­49.­htm#49.­309 (accessed Jun. 5, 2024).

49.001
Definitions 49.002
Options to Reduce Local Revenue Level 49.003
Inclusion of Attendance Credit and Nonresidents in Weighted Average Daily Attendance 49.004
Annual Review of Local Revenues 49.005
Comptroller and Appraisal District Cooperation 49.006
Rules 49.007
Commissioner to Approve Subsequent Boundary Changes 49.008
Homestead Exemptions 49.009
Tax Abatements 49.010
Tax Increment Obligations 49.011
Contingency 49.012
Date of Elections 49.013
Procedure 49.0041
Local Revenue Level in Excess of Entitlement After Review Notification 49.0042
Transitional Provisions: Increased Homestead Exemption and Limitation on Tax Increases 49.051
Agreement 49.052
Governing Law 49.053
Governance Plan 49.054
Incentive Aid 49.101
Agreement 49.102
Governing Law 49.103
Allocation of Appraised Value of Divided Unit 49.104
Allocation of Indebtedness 49.105
Notice 49.0121
Transitional Election Dates 49.151
Agreement 49.152
Credit 49.153
Cost 49.154
Payment 49.155
Duration 49.156
Voter Approval 49.157
Credit for Appraisal Costs 49.158
Limitation 49.201
Agreement 49.202
Voter Approval 49.203
Wada Count 49.204
Transfers 49.205
Career and Technology Education Programs 49.251
Agreement 49.252
Date of Election 49.253
Proposition 49.254
Approval 49.255
Consolidated Taxing District 49.256
Governance 49.257
Maintenance Tax 49.258
Revenue Distribution 49.259
Taxes of Component Districts 49.260
Optional Total Tax Base Consolidation 49.301
Definition 49.302
Determination of Taxable Value 49.303
Property Subject to Detachment and Annexation 49.304
Taxation of Personal Property 49.305
Detachment of Property 49.306
Annexation of Property 49.307
Limitations on Detachment and Annexation 49.308
Orders and Notice 49.309
Treatment of Subdivided Property 49.310
Duties of Chief Appraiser 49.311
Student Attendance 49.312
Bond Taxes 49.313
Determination by Commissioner Final 49.351
Commissioner Order 49.352
Selection Criteria 49.353
Governance 49.354
Dissolution of Consolidated District 49.355
Fund Balances 49.356
Employment Contracts 49.357
Application of Sparse Adjustment and Small and Transportation Allotments
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 49.309’s source at texas​.gov