Tex. Tax Code § 25.03

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 25.03 - Description
(a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct identification or serial number of the home or the Department of Housing and Urban Development label number or the state seal number in addition to the information required in Subsection (c) of this Section. A manufactured home shall not be included in the appraisal records unless this identification and descriptive information is included.
(b) The comptroller may adopt rules establishing minimum standards for descriptions of property.
(c) Each description of a manufactured home shall include the approximate square footage, the approximate age, the general physical condition, and any characteristics which distinguish the particular manufactured home.

Tex. Tax Code § 25.03

Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993
Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991
Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.