Texas Tax Code

§ 23.25 — APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP

TX § 23.25Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS

Statute text

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(a)This section applies only to the appraisal of a parcel of land that:

(1)is used for single-family residential purposes; and

(2)is contiguous to a parcel of land that is:

(A)appraised under Subchapter C or D; and

(B)owned by:

(i)the same person;

…

Legislative history

Added by Acts 2007, 80th Leg., R.S., Ch. 1112 (H.B. 3630), Sec. 1, eff. January 1, 2008.