™Your Policy Risk Impact Agent
56 chapters · 2,122 sections in this title.
Tex. Tax Code § 21.01 Real Property
0.5K chars
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.…
Tex. Tax Code § 21.02 Tangible Personal Property Generally
4.7K chars
Sec. 21.02. TANGIBLE PERSONAL PROPERTY GENERALLY. (a) Except as provided by Subsections (b) and (e) and by Sections 21.021, 21.04, and 21.05, tangible personal property is taxable by a taxing unit if: (1) it is located in the unit on January 1 for more than a temporary period; (2…
Tex. Tax Code § 21.021 Vessels and Other Watercraft
1.5K chars
Sec. 21.021. VESSELS AND OTHER WATERCRAFT. (a) Except as otherwise provided by Section 21.031(b-2), a vessel or other watercraft used as an instrumentality of commerce,as defined by Section 21.031, is taxable pursuant to Section 21.02. (b) A special-purpose vessel or other waterc…
Tex. Tax Code § 21.03 Interstate Allocation
0.7K chars
Sec. 21.03. INTERSTATE ALLOCATION. (a) If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fair…