Tex. Prop. Code § 71.005

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 71.005 - Act of Ownership

For the purposes of this chapter, an individual exercises a lawful act of ownership in property by, personally or through an agent, paying taxes to this state on the property.

Tex. Prop. Code § 71.005

Acts 1983, 68th Leg., p. 3585, ch. 576, Sec. 1, eff. 1/1/1984.