Tex. Tax Code § 23.522 · Subchapter D. APPRAISAL OF AGRICULTURAL LAND
TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:
(1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and
(2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 3, eff. January 1, 2010.
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 bd20515a98c698c4ec47b8cda127a09013525fa4a26383d807657fc002719c95
- 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
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.