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.
Tex. Educ. Code § 49.304
TAXATION OF PERSONAL PROPERTY
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.