Texas Tax Code

§ 1.04 — DEFINITIONS

TX § 1.04Title 1. PROPERTY TAX CODE · Part A. GENERAL PROVISIONS · Ch. 1. GENERAL PROVISIONS

Statute text

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In this title:

(1)"Property" means any matter or thing capable of private ownership.

(2)"Real property" means:

(A)land;

(B)an improvement;

(C)a mine or quarry;

…

Legislative history

Acts 2005, 79th Leg., R.S., Ch. 1284 (H.B. 2438), Sec. 30, eff. June 18, 2005. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 79, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 1, eff. September 1, 2019.