For the purposes of implementing the Texas Education Code, Chapter 49, Subchapter G, a parcel shall be defined as one or more separately described items of real property, together with the improvements and personal property located on the property, that have the same taxable situs or that are:     
       (1) contiguous to each other;      
       (2)  used as a unit or subject to the same predominant use; and      
       (3) located within the boundaries of a single school district.      
     Source Note:        The provisions of this §62.1051 adopted to be effective September 13, 1993, 18 TexReg 5743; amended to be effective May 7, 2003, 28 TexReg 3720; amended to be effective January 8, 2020, 45 TexReg 339