EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.

Tex. TAX Code § 25.13.
in effect
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Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled to exemption shall be listed in the name of the purchaser.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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