Tex. Tax Code § 23.765 · Subchapter E. APPRAISAL OF TIMBER LAND
OIL AND GAS OPERATIONS ON LAND.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 2, eff. September 1, 2019.
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 141a049267869fdbbb385df56caa13d712654982916bc00cd2b3efe28d1522e5
- 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.