Statutes » Texas » Tax Code » Chapter 25

Tex. Tax Code § 25.04

This is the official text of Tex. Tax Code § 25.04, part of Texas’s Tax Code — governs state and local taxation.

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§ 25.04. SEPARATE ESTATES OR INTERESTS.

Official statutory text

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.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.