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Texas Tax Code - Section 25.11. Undivided Interests

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 25.11. Undivided Interests

§ 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 
separate taxation.
	(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