Tex. Tax Code § 25.13 · Chapter 25. LOCAL APPRAISAL
EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.25.htm
- Text hash
- sha256 d7c83de81daea9985f75635a6d108ee702dfa10c728337ce989e4e397428dbf7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 25.13. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.