Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 1 › Chapter 25
Texas Tax Code § 25.05
Life Estates
Local Appraisal
Legislative history
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.