Tax Code §25.04

In force on Aug 03, 2007 · 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

Attorney General opinions that cite it

GA-0600 (Aug 03, 2007): Whether a county commissioners court is prohibited from executing a tax abatement agreement with a wind turbine company for its fixtures and improvements to be located on a commissioner's real property; whether a commissioner who will receive royalties from a wind turbine company must abstain from voting on a tax abatement agreement withthe company Superseded in part by statute Tex. Tax Code § 312.402

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.