Tax Code §25.04

In force on Jan 01, 1982 · this text took effect Jan 01, 1982 · same as today's text

SEPARATE ESTATES OR INTERESTS

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.

History: Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.

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

Every version on file

Effective Jan 01, 1982 · seen Nov 2026–Nov 2026

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.