Tex. Tax Code § 25.13
This is the official text of Tex. Tax Code § 25.13, part of Texas’s Tax Code — governs state and local taxation.
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§ 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.
Official statutory text
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.
Status: in_force · Read it on the official government site
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