Tex. Tax Code § 21.01

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Tax Code § 21.01

Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019

Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997

Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993

Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979.