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113 chapters · 5,062 sections in this title.
Tex. Education Code § 49.301 Definition
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Sec. 49.301. DEFINITION. In this subchapter, "mineral property" means a real property mineral interest that has been severed from the surface estate by a mineral lease creating a determinable fee or by a conveyance that creates an interest taxable separately from the surface esta…
Tex. Education Code § 49.302 Determination of Taxable Value
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Sec. 49.302. DETERMINATION OF TAXABLE VALUE. (a) For purposes of this subchapter, the taxable value of an individual parcel or other item of property and the total taxable value of property in a school district resulting from the detachment of property from or annexation of prope…
Tex. Education Code § 49.303 Property Subject To Detachment and Annexation
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Sec. 49.303. PROPERTY SUBJECT TO DETACHMENT AND ANNEXATION. (a) Only the following property may be detached and annexed under this subchapter: (1) a mineral property; (2) real property used in the operation of a public utility, including a pipeline, pipeline gathering system, or …
Tex. Education Code § 49.304 Taxation of Personal Property
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Sec. 49.304. TAXATION OF PERSONAL PROPERTY. 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, S…