{"data":{"id":"us-tx/tex.-tax-code-25.13","jurisdiction":"us-tx","citation":"Tex. Tax Code § 25.13","heading":"EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.","body":"Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled to exemption shall be listed in the name of the purchaser.\nActs 1979, 66th Leg., p. 2273, 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#25.13","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"513eb633d67dddd73fd8a1731e03104691a70e9df6d99ef916bb4596cc33477e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-25.12","next":"us-tx/tex.-tax-code-25.135"},"notice":"GroundRules: Original legal text. Not legal advice."}