{"data":{"id":"us-tx/tex.-tax-code-6.01","jurisdiction":"us-tx","citation":"Tex. Tax Code § 6.01","heading":"APPRAISAL DISTRICTS ESTABLISHED.","body":"(a) An appraisal district is established in each county.\n(b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district.\n(c) An appraisal district is a political subdivision of the state.\nActs 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 1, eff. Aug. 29, 1983.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE B. PROPERTY TAX ADMINISTRATION","CHAPTER 6. LOCAL ADMINISTRATION","SUBCHAPTER A. APPRAISAL DISTRICTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.6.htm#6.01","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"94779147fd233379a48a4d5d277ea6a24f2b94bb883af4938bafe992a191a796","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-5.16","next":"us-tx/tex.-tax-code-6.02"},"notice":"GroundRules: Original legal text. Not legal advice."}