Texas Tax Code - Section 25.11. Undivided Interests
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Texas Laws > Tax Code > Texas Tax Code - Section 25.11. Undivided Interests
Section: 25.04 25.05 25.06 25.07 25.08 25.09 25.10 25.11 25.12 25.13 25.135 25.16 25.17 25.18 25.19
§ 25.11. UNDIVIDED INTERESTS. (a) Except as provided by
Section 25.12 of this code and by Subsection (b) of this section, a
property owned in undivided interests may be listed jointly in the
name of all owners of undivided interests in the property or in the
name of any one or more owners.
(b) An undivided interest in a property shall be listed
separately from other undivided interests in the property in the
name of its owner if the interest is described in a duly executed
and recorded instrument of title and the owner files with the
appraisal office before May 1 a written request for separate
taxation on a form furnished for that purpose together with proof of
ownership and of the proportion his interest bears to the whole.
After an undivided interest qualifies for separate taxation, the
qualification remains effective in subsequent tax years and need
not be requested again. However, the qualification ceases when
ownership is transferred or when any owner files a request to cancel
(c) Within 30 days after an owner qualifies for separate
taxation or cancels a qualification, the chief appraiser shall
deliver a written notice of the qualification or cancellation to
the other owners.
Acts 1979, 66th Leg., p. 2272, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 103,
eff. Jan. 1, 1982.
Last modified: August 11, 2007