Texas Tax Code
§ 23.1211 — TEMPORARY PRODUCTION AIRCRAFT; VALUE
TX § 23.1211Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS
Statute text
View on source(a)In this section:
(1)"List price" means the value of an aircraft as listed in the most recent edition of the International Bureau of Aviation Aircraft Values Book.
(2)"Maximum takeoff weight" means the maximum takeoff weight listed in the aircraft's type certificate data sheet for the lowest rated configuration or, if the aircraft does not have a type certificate data sheet, the maximum takeoff weight target as published by the aircraft's manufacturer.
(3)"Temporary production aircraft" means an aircraft:
(A)that is a transport category aircraft as defined by federal aviation regulations;
(B)for which a Federal Aviation Administration special airworthiness certificate has been issued;
…
Legislative history
Added by Acts 2011, 82nd Leg., R.S., Ch. 848 (H.B. 3727), Sec. 1, eff. September 1, 2011.