Sec. 41.207. LIMITATIONS ON DETACHMENT AND ANNEXATION

Latest version.

The commissioner may detach and annex property under this subchapter only if:
(1) the property is not exempt from ad valorem taxation under Section 11.20 or 11.21, Tax Code; and
(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.

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');