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Texas Local Government Code - LOC GOV'T § 72.010. Suit to Establish Boundaries of and Taxes Owed to Certain Counties or Taxing Units Located in Those Counties

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) In this section:

(1) “Like taxing units” means counties or other taxing units that are of the same type as one another and that by law may not include the same geographic territory.

(2) “Taxing unit” has the meaning assigned by Section 1.04, Tax Code.

(b) This section applies only to:

(1) a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000;

(2) a county that has a population of at least 50,000 and is adjacent to a county described by Subdivision (1); and

(3) a taxing unit other than a county that has territory in a county described by Subdivision (1) or (2).

(c) If, as a result of disputed, overlapping, or erroneously applied geographic boundaries between like taxing units, multiple like taxing units have imposed ad valorem taxes on the same property, the property owner may file suit in the supreme court to:

(1) establish the correct geographic boundary between the taxing units; and

(2) determine the amount of taxes owed on the property and the taxing unit or units to which the taxes are owed.

(d) The supreme court has original jurisdiction to hear and determine a suit filed under Subsection (c) and may issue injunctive or declaratory relief in connection with the suit.

(e) The supreme court shall enter a final order determining a suit filed under Subsection (c) not later than the 90th day after the date the suit is filed.

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Cite this article: FindLaw.com - Texas Local Government Code - LOC GOV'T § 72.010. Suit to Establish Boundaries of and Taxes Owed to Certain Counties or Taxing Units Located in Those Counties - last updated January 01, 2024 | https://codes.findlaw.com/tx/local-government-code/loc-gov-t-sect-72-010/

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