{"data":{"id":"us-tx/tex.-education-code-49.103","jurisdiction":"us-tx","citation":"Tex. Education Code § 49.103","heading":"ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT.","body":"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.\nAdded by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.\nTransferred, 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.","path":["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 C. DETACHMENT AND ANNEXATION BY AGREEMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/ED/htm/ED.49.htm#49.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:05Z","sha256":"f66df0f48230481e5a299761fe98a216abfda4ee4995e55f161b4a5c995a069f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-education-code-49.102","next":"us-tx/tex.-education-code-49.104"},"notice":"GroundRules: Original legal text. Not legal advice."}