Sec. 255.102.  VALUATION OF PROPERTY.  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.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.