# Tex. Tax Code § 25.03: DESCRIPTION

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.03

## Section

- **Citation:** Tex. Tax Code § 25.03
- **Heading:** DESCRIPTION
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 25 / Section 25.03

## Text

(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.

## Nearby sections

- [Tex. Tax Code § 25.01 § 25.01. PREPARATION OF APPRAISAL RECORDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.01.md)
- [Tex. Tax Code § 25.02 § 25.02. FORM AND CONTENT.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.02.md)
- [Tex. Tax Code § 25.03 § 25.03. DESCRIPTION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.03.md)
- [Tex. Tax Code § 25.04 § 25.04. SEPARATE ESTATES OR INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.04.md)
- [Tex. Tax Code § 25.05 § 25.05. LIFE ESTATES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.05.md)
- [Tex. Tax Code § 25.06 § 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.06.md)
- [Tex. Tax Code § 25.07 § 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.07.md)
- [Tex. Tax Code § 25.08 § 25.08. IMPROVEMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.08.md)
- [Tex. Tax Code § 25.09 § 25.09. CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.09.md)
- [Tex. Tax Code § 25.10 § 25.10. STANDING TIMBER.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.10.md)
- [Tex. Tax Code § 25.011 § 25.011. SPECIAL APPRAISAL RECORDS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.011.md)
- [Tex. Tax Code § 25.11 § 25.11. UNDIVIDED INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.11.md)
- [Tex. Tax Code § 25.12 § 25.12. MINERAL INTEREST.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.12.md)
- [Tex. Tax Code § 25.13 § 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C25_S25.03. Check the current official text before relying on it. Not legal advice.