Property given in partial satisfaction of a devise shall be valued as of the earlier of:
(1) the date the devisee acquires possession of or enjoys the property; or
(2) the date of the testator's death.
Tex. Est. Code § 255.102
VALUATION OF PROPERTY
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.