2025 Texas Statutes
Property Code
Title 6 - Unclaimed Property
Chapter 71 - Escheat of Property
Subchapter A. General Provisions
Section 71.005. Act of Ownership

Universal Citation:
TX Prop § 71.005 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Sec. 71.005. ACT OF OWNERSHIP. For the purposes of this chapter, an individual exercises a lawful act of ownership in property by, personally or through an agent, paying taxes to this state on the property.

Acts 1983, 68th Leg., p. 3585, ch. 576, Sec. 1, eff. Jan. 1, 1984.

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