Tex. Tax Code § 23.9803 · Subchapter H. APPRAISAL OF RESTRICTED-USE TIMBER LAND
APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as determined under Section 23.73(a).
(b) The appraised value determined under Subsection (a) may not exceed the lesser of:
(1) the market value of the land as determined by other appraisal methods; or
(2) the appraised value of the land for the year preceding the first year of appraisal under this subchapter.
(c) The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
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 32279a5e45464c8dfb1fc73867ab4655ab7ca863e7ec9cd7f71eadc51f2cbd26
- 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
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