Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 21 - Taxable Situs

Section 21.01. Real Property - Sec. 21.01. REAL PROPERTY. Real property is taxable by a...

Section 21.02. Tangible Personal Property Generally - Sec. 21.02. TANGIBLE PERSONAL PROPERTY GENERALLY. (a) Except as provided...

Section 21.021. Vessels and Other Watercraft - Sec. 21.021. VESSELS AND OTHER WATERCRAFT. (a) Except as otherwise...

Section 21.03. Interstate Allocation - Sec. 21.03. INTERSTATE ALLOCATION. (a) If personal property that is...

Section 21.031. Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State - Sec. 21.031. ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER...

Section 21.04. Railroad Rolling Stock - Sec. 21.04. RAILROAD ROLLING STOCK. (a) A portion of the...

Section 21.05. Commercial Aircraft - Sec. 21.05. COMMERCIAL AIRCRAFT. (a) If a commercial aircraft that...

Section 21.055. Business Aircraft - Sec. 21.055. BUSINESS AIRCRAFT. (a) If an aircraft is used...

Section 21.06. Intangible Property Generally - Sec. 21.06. INTANGIBLE PROPERTY GENERALLY. (a) Except as provided by...

Section 21.07. Intangibles of Certain Transportation Businesses - Sec. 21.07. INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES. (a) A portion...

Section 21.08. Intangibles of Certain Financial Institutions - Sec. 21.08. INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS. (a) The taxable...

Section 21.09. Allocation Application - Sec. 21.09. ALLOCATION APPLICATION. (a) To receive an allocation authorized...

Section 21.10. Late Application for Allocation - Sec. 21.10. LATE APPLICATION FOR ALLOCATION. (a) The chief appraiser...