Tex. Tax Code § 25.04: SEPARATE ESTATES OR INTERESTS.
Where this section sits in the code
- TAX CODE
- TITLE 1. PROPERTY TAX CODE
- SUBTITLE D. APPRAISAL AND ASSESSMENT
- CHAPTER 25. LOCAL APPRAISAL
Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Collected 2026-08-27T01:47:41Z. Source file · JSON