Which level of government regulation establishes a board of adjustments?

The establishment of a board of adjustments is primarily governed by state law. In Texas, the Local Government Code provides the framework for municipalities to create zoning regulations, which include the formation of boards of adjustments. These boards are responsible for handling variances and special exceptions to zoning laws, allowing for flexibility and addressing unique situations that may arise regarding land use.

State law outlines the authority and structure of these boards, ensuring they operate within the context of established legal guidelines. This includes the process for appointing members, defining their powers, and setting procedures for hearings and decision-making. While local entities like city councils can initiate the creation of a board, they do so under the authority granted by state law, making state law the fundamental basis for their existence.

Understanding the relationship between state law and local governance regarding zoning and land use regulations is key to comprehending why state law is the correct answer in this context.