Tex. Educ. Code § 49.103
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.
Tex. Educ. Code art. 49.103