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Texas Tax Code - Section 25.03. Description

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§ 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.

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

Last modified: August 11, 2007