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Interstate Allocation

Interstate Allocation, Texas Property Tax Code Sec. 21.03 In 1982 Section 21.03 of the Texas Property Tax Code was established to provide an appraisal method for property taxable in Texas but used regularly or irregularly out of state that fairly reflects its use in...

Texas Freeport Exemption

Texas Freeport Property Tax Exemption In 1989 Texas voters approved a constitutional amendment giving local property tax jurisdictions the option to exercise or not exercise, their authority to tax specific personal property, otherwise known as freeport goods.  The...