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Tex. Education Code § 49.103

ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT

Texas · Texas Education Code · Status: effective

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Tex. Education Code § 49.103, ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/636412
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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.