Tax Code §25.13

In force on Nov 09, 2026 · this text took effect Jan 01, 1982 · same as today's text

EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE

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.

History: Acts 1979, 66th Leg., p. 2273, 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

JM-1198: Authority of the Texas Housing Agency to take and hold title to foreclosed properties in its own name, and related questions

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.