Texas Tax Code

§ 23.03 — COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE

TX § 23.03Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. A. APPRAISALS GENERALLY

Statute text

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Each year the chief appraiser shall compile and send to the Texas Economic Development and Tourism Office a list of properties in the appraisal district that in that tax year:

(1)have a market value of $100 million or more;

(2)are subject to a limitation on appraised value under former Subchapter B or C, Chapter 313; or

(3)are subject to a limitation on taxable value under Subchapter T, Chapter 403, Government Code. Added by Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002. Amended by:

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 5, eff. January 1, 2024.