Tex. Tax Code Section 25.13
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.
Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Source: Section 25.13 — Exempt Property Subject to Contract of Sale, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­25.­htm#25.­13 (accessed Apr. 20, 2024).

Accessed:
Apr. 20, 2024

§ 25.13’s source at texas​.gov