City Limits & ETJ
Land just outside Abilene city limits may still be in the city's ETJ
Abilene's ETJ (extraterritorial jurisdiction) is a buffer zone just outside the city. Land in that zone must follow Abilene's subdivision rules even though it sits in unincorporated Taylor County.
The City of Abilene has what is called an ETJ — extraterritorial jurisdiction. Think of it as a buffer ring around the city. The land is not inside Abilene, but the city still has a say in how it is divided.
If you want to split or subdivide land inside Abilene's ETJ, you must follow Abilene's subdivision rules as well as the county's rules. You do not pay city taxes in the ETJ, but the extra rules still apply.
Land farther out, beyond the ETJ, is fully unincorporated county territory. Taylor County's own Subdivision Procedures and Regulations apply there. Unincorporated land has no zoning, so land use is generally less restricted. But you still need permits for buildings, septic systems, and other improvements.
Before you buy, find out if the parcel is inside city limits, inside the ETJ, or fully in the unincorporated county. Each situation comes with different rules.
Source to confirm: Taylor County — Development & Permitting