Tex. Tax Code § 23.425 · Subchapter C. LAND DESIGNATED FOR AGRICULTURAL USE
ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to land:
(1) that is located in a county with a population of 35,000 or less; and
(2) on which a greenhouse for growing florist items solely for wholesale purposes is located.
(b) A person who owns land described by Subsection (a) is entitled to have the land designated for agricultural use under this subchapter if the land otherwise qualifies for the designation under Section 23.42 and the person who owns the land is not using it in conjunction with or contiguous to land being used to conduct retail sales of florist items. For purposes of Section 23.41, a greenhouse described by Subsection (a)(2) is an appurtenance to the land.
(c) In this section:
(1) "Florist item" has the meaning assigned by Section 71.041, Agriculture Code.
(2) "Greenhouse" means a building or permanent structure that is enclosed with a nonporous covering and is designed or constructed for growing plants in a protected or climate-controlled environment.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 365, Sec. 1, eff. Jan. 1, 2002.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm
- Text hash
- sha256 73ae85ae2a0a3cee58388e3b1663ce7370b5b1694ef58b51ec673e302d34f069
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.