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Tex. Tax Code § 21.01

REAL PROPERTY

Texas · Texas Tax Code · Status: effective

Property & Real Estate
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Tex. Tax Code § 21.01, REAL PROPERTY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574060
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Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.