{"data":{"id":"us-tx/tex.-tax-code-25.04","jurisdiction":"us-tx","citation":"Tex. Tax Code § 25.04","heading":"SEPARATE ESTATES OR INTERESTS.","body":"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.\nActs 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 25. LOCAL APPRAISAL"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm#25.04","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"4c9ea69de79fbc564ad556dba17ea39b4c10d79b7298feac9d87059e2076de00","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-25.03","next":"us-tx/tex.-tax-code-25.05"},"notice":"GroundRules: Original legal text. Not legal advice."}