Texas Transportation Code 313.043 – Assessment Against Parcels Owned Jointly
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(a) A single assessment may be made against multiple parcels of property owned by the same person.
(b) Property owned jointly may be assessed jointly.
Terms Used In Texas Transportation Code 313.043
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005