{"data":{"id":"us-tx/tex.-tax-code-25.17","jurisdiction":"us-tx","citation":"Tex. Tax Code § 25.17","heading":"PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES.","body":"(a) If real property is located partially outside and partially inside a taxing unit's boundaries, the portion inside the unit's boundaries shall be listed separately from the remaining portion.\n(b) If real property is located partially inside the boundaries of more than one appraisal district, the chief appraisers who are responsible for appraising the property shall to the greatest extent practicable coordinate their appraisals of each portion of the property to ensure to the greatest extent possible that the property as a whole is appraised at its market value.\nActs 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010), Sec. 2, eff. January 1, 2008.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 25. LOCAL APPRAISAL"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm#25.17","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"e64cf05d3677a61172e361e6f6e67222727b6e9ba40e40d3b1d37a67b4bc4ec8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-25.16","next":"us-tx/tex.-tax-code-25.18"},"notice":"GroundRules: Original legal text. Not legal advice."}