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Home > Title 19 > Part 2 > Chapter 62 >Subchapter 62.1051.html > Rule 62.1051
TITLE 19 - EDUCATION
PART 2 - TEXAS EDUCATION AGENCY
CHAPTER 62 - COMMISSIONER'S RULES CONCERNING OPTIONS FOR LOCAL REVENUE LEVELS IN EXCESS OF ENTITLEMENT
SUBCHAPTER 62.1051.html - null
SECTION/RULE §62.1051 - Definition of Parcel Detached and Annexed by Commissioner
Chapter Review Date 08/17/2022

For the purposes of implementing the Texas Education Code, Chapter 49, Subchapter G, a parcel shall be defined as one or more separately described items of real property, together with the improvements and personal property located on the property, that have the same taxable situs or that are:(1) contiguous to each other;(2) used as a unit or subject to the same predominant use; and(3) located within the boundaries of a single school district.

Source Note: The provisions of this §62.1051 adopted to be effective September 13, 1993, 18 TexReg 5743; amended to be effective May 7, 2003, 28 TexReg 3720; amended to be effective January 8, 2020, 45 TexReg 339.

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