Sec. 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.
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979. Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 21.02. Tangible Personal Property Generally
Section 21.021. Vessels and Other Watercraft
Section 21.03. Interstate Allocation
Section 21.031. Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State
Section 21.04. Railroad Rolling Stock
Section 21.05. Commercial Aircraft
Section 21.055. Business Aircraft
Section 21.06. Intangible Property Generally
Section 21.07. Intangibles of Certain Transportation Businesses
Section 21.08. Intangibles of Certain Financial Institutions