Sec. 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE

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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.

Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982.

                    
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