{"data":{"id":"us-tx/tex.-tax-code-25.05","jurisdiction":"us-tx","citation":"Tex. Tax Code § 25.05","heading":"LIFE ESTATES.","body":"Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.\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#25.05","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0ace9424b9047b482d7e19d0029753e3f90f51a097f88944ea16e761098071fd","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-25.04","next":"us-tx/tex.-tax-code-25.06"},"notice":"GroundRules: Original legal text. Not legal advice."}