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Texas Tax Code

§ 11.17 — CEMETERIES

TX § 11.17Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

Statute text

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A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for profit.

Legislative history

Acts 1979, 66th Leg., p. 2236, ch. 841, Sec. 1, eff. Jan. 1, 1980.