The commissioner may detach and annex property under this subchapter only if:

1. (1) the property is not exempt from ad valorem taxation under Section 11.20 or 11.21, Tax Code; and

2. (2) the property does not contain a building or structure owned by the United States, this state, or a political subdivision of this state that is exempt from ad valorem taxation under law.

   Transferred, redesignated and amended from Education Code, Subchapter G, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.059, eff. September 1, 2019.

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.