Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Education Code § 49.304: TAXATION OF PERSONAL PROPERTY.

Where this section sits in the code

EDUCATION CODE
TITLE 2. PUBLIC EDUCATION
SUBTITLE I. SCHOOL FINANCE AND FISCAL MANAGEMENT
CHAPTER 49. OPTIONS FOR LOCAL REVENUE LEVELS IN EXCESS OF ENTITLEMENT
SUBCHAPTER G. DETACHMENT AND ANNEXATION BY COMMISSIONER

Personal property having a taxable situs at the same location as real property detached and annexed under this subchapter is taxable by the school district to which the real property is annexed.

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.

Collected 2026-08-27T01:47:05Z. Source file · JSON

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