Texas Codes

Tex. Tax Code § 25.03 (2026)

Description

✓ current as of May 2026

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Sec. 25.03. DESCRIPTION. (a) Property shall be described in the appraisal records with sufficient certainty to identify it. The description of a manufactured home shall include the correct identification or serial number of the home or the Department of Housing and Urban Development label number or the state seal number in addition to the information required in Subsection (c) of this Section. A manufactured home shall not be included in the appraisal records unless this identification and descriptive information is included.

(b) The comptroller may adopt rules establishing minimum standards for descriptions of property.

(c) Each description of a manufactured home shall include the approximate square footage, the approximate age, the general physical condition, and any characteristics which distinguish the particular manufactured home.

Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993.

Notes of Decisions

Cited in 6 cases, 1995–2018 · leading case: Dallas Cent. Appraisal Dist. v. G.T.E. Directories Corp., 905 S.W.2d 318 (Tex. App. 1995).

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Dallas Cent. Appraisal Dist. v. G.T.E. Directories Corp., 905 S.W.2d 318 (Tex. App. 1995). · cites it 4× “TEX.TAX CODE ANN. § 25.03 (Vernon 1992). Having determined the meaning of "appraisal roll," we must now determine what constitutes a "form" of property "described in the appraisal roll.”

Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 25.03(a). 29 . Electra Indep.”

Parker Cnty. Appraisal Dist. v. Bosque Disposal Sys., LLC, Agnus SWD Servs., L.P., Gordon SWD Servs., L.P., & Bob Phillips D/B/A Phillips Water Hauling, 506 S.W.3d 665 (Tex. App. 2016). · cites it 2× “See Tex. Tax Code Ann. § 25.03 (a) (West 2015) (“Property shall be described in the appraisal records with sufficient certainty to identify it.”

Spring Branch Indep. Sch. Dist. & Mem'l Villages Water Auth. v. Wilbur Siebert, 100 S.W.3d 520 (Tex. App. 2003). “As a matter of law, we hold that the appraisal records do not identify the property in question with the reasonable certainty required by section 25.”

Amanda Leigh Marrs v. San Jacinto Cnty. (Tex. App. 2008). · cites it 2× “Marrs failed to raise a fact issue as to her ownership of the property; therefore, we hold the property description was sufficient to put Marrs on notice of the appraisal value of the subject property.”

Viper S. W. D., LLC v. Jackson Cnty. Appraisal Dist., Jackson Cnty. Appraisal Review Bd., & Donna Atzenhofer, in Her Off. Capacity as Jackson Cnty. Tax Assessor/Collector (Tex. App. 2018). “See TEX. TAX CODE ANN. § 25.03 (West, Westlaw through 2017 1st C.”

— Tex. Tax Code § 25.03(a) — 1 case

Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 25.03(a). 29 . Electra Indep.”

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