Tax Code §25.03

In force on Sep 24, 2009 · this text took effect Aug 30, 1993 · same as today's text

DESCRIPTION

(a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct identification or serial number of the home or the Department of Housing and Urban Development label number or the state seal number in addition to the information required in Subsection (c) of this Section. A manufactured home shall not be included in the appraisal records unless this identification and descriptive information is included. (b) The comptroller may adopt rules establishing minimum standards for descriptions of property. (c) Each description of a manufactured home shall include the approximate square footage, the approximate age, the general physical condition, and any characteristics which distinguish the particular manufactured home.

History: Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Aug 30, 1993 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0790 (Sep 24, 2009): Combining real property and improvements on one parcel identification number or taxpayer account for appraisal district record purposes

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.