Confiscated property must be managed by a lawyer representing the State that has been confiscated in accordance with chapter 59 of the Code of Criminal Procedure, in accordance with recognized accounting practices and under the terms of a local agreement with a law enforcement agency| Confiscated property subject to administration under article 59.06(a) of the Code of Criminal Procedure is State property| Confiscated property, property confiscated under Chapter 59 of the Texas Code of Criminal Procedure, is generally exempt from value taxation. These agreements comply with the Intercountry Cooperation Contracts Act, Chapter 791 of the Texas Government Code. The provision aims to increase the efficiency and effectiveness of local governments by empowering them to contract with each other. For example, the local health authority and the local ISD may enter into an interlocal agreement that provides for the use of school district facilities to deliver medication during a pandemic. Inter-local agreements usually require board approval. It shall be detailed and shall clearly define the responsibilities or obligations of the parties in the event of an emergency in the field of public health. .