Texas § TX.26.13 - TAXING UNIT CONSOLIDATION DURING TAX YEAR
Full text of Texas The Texas Constitution § TX.26.13 — TAXING UNIT CONSOLIDATION DURING TAX YEAR, with citation guidance and answers to common questions.
§ TX.26.13. TAXING UNIT CONSOLIDATION DURING TAX YEAR
TAXING UNIT CONSOLIDATION DURING TAX YEAR. (a) If two or more taxing units consolidate into a single taxing unit after January 1, the governing body of the consolidated unit may elect to impose taxes for the current tax year either as if the unit as consolidated had existed on January 1 or as if the consolidation had not occurred. (b) The chief appraiser shall prepare and deliver an appraisal roll for the unit or units in accordance with the election made by the governing body. (c) Whatever the election, the assessor and collector for the unit, as consolidated shall assess and collect taxes on property that is taxable by the unit as consolidated. Acts 1979, 66th Leg., p. 2283, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.26.13
What does The Texas Constitution § TX.26.13 cover?
Section TX.26.13 ("TAXING UNIT CONSOLIDATION DURING TAX YEAR") 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 § TX.26.13?
A common citation format is "The Texas Constitution § TX.26.13" (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 § TX.26.13 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.