{"data":{"id":"us-tx/tex.-education-code-49.307","jurisdiction":"us-tx","citation":"Tex. Education Code § 49.307","heading":"LIMITATIONS ON DETACHMENT AND ANNEXATION.","body":"The commissioner may detach and annex property under this subchapter only if:\n(1) the property is not exempt from ad valorem taxation under Section 11.20 or 11.21, Tax Code; and\n(2) the property does not contain a building or structure owned by the United States, this state, or a political subdivision of this state that is exempt from ad valorem taxation under law.\nAdded by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.\nTransferred, 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.","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 G. DETACHMENT AND ANNEXATION BY COMMISSIONER"],"source_url":"https://statutes.capitol.texas.gov/Docs/ED/htm/ED.49.htm#49.307","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:05Z","sha256":"c691bb59d06f5e5c7a7dbee3d8a7c8a3ccddd350dc27b56fb122083560dbc498","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-education-code-49.306","next":"us-tx/tex.-education-code-49.308"},"notice":"GroundRules: Original legal text. Not legal advice."}