Texas Tax Code

Tex. Tax Code § 21.01 — REAL PROPERTY

Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49 , Education Code. Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.089, eff. September 1, 2019.

Last amended: Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997. Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.089, eff. September 1, 2019.

Source: official text