Sec. 25.05. LIFE ESTATES. Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant. Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Life Estates
Tex. Tax Code § 25.05, under Chapter 25.
Tex. Tax Code § 25.05