Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
115.0002 Annexation By City. In a city annexation proceeding, the city and the county are not required to reach an agreement for the transfer of property tax revenues; a property tax transfer agreement is void if reached by the city and the county after expiration of the 30-day negotiation period; and a certificate of filing is void that is issued with respect to a petition presented more than 60 days after the last signature was affixed. OAG 12/7/1988 (No. 88-501, Vol. 71, p. 344).