Texas § LG.43.148 - REFUND OF TAXES AND FEES
Full text of Texas The Texas Constitution § LG.43.148 — REFUND OF TAXES AND FEES, with citation guidance and answers to common questions.
§ LG.43.148. REFUND OF TAXES AND FEES
REFUND OF TAXES AND FEES. (a) If an area is disannexed, the municipality disannexing the area shall refund to the landowners of the area the amount of money collected by the municipality in property taxes and fees from those landowners during the period that the area was a part of the municipality less the amount of money that the municipality spent for the direct benefit of the area during that period. (b) A municipality shall proportionately refund the amount under Subsection (a) to the landowners according to a method to be developed by the municipality that identifies each landowner's approximate pro rata payment of the taxes and fees being refunded. (c) A municipality required to refund money under this section shall refund the money to current landowners in the area not later than the 180th day after the date the area is disannexed. Money that is not refunded within the period prescribed by this subsection accrues interest at the rate of: (1) six percent each year after the 180th day and until the 210th day after the date the area is disannexed; and (2) one percent each month after the 210th day after the date the area is disannexed. Added by Acts 1999, 76th Leg., ch. 1167, Sec. 15, eff. Sept. 1, 1999. SUBCHAPTER H. ALTERATION OF ANNEXATION STATUS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.43.148
What does The Texas Constitution § LG.43.148 cover?
Section LG.43.148 ("REFUND OF TAXES AND FEES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LG.43.148?
A common citation format is "The Texas Constitution § LG.43.148" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LG.43.148 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.