Texas Tax Code

§ 23.56 — LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND

TX § 23.56Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. D. APPRAISAL OF AGRICULTURAL LAND

Statute text

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Land is not eligible for appraisal as provided by this subchapter if:

(1)the land is located inside the corporate limits of an incorporated city or town, unless:

(A)the city or town is not providing the land with governmental and proprietary services substantially equivalent in standard and scope to those services it provides in other parts of the city or town with similar topography, land utilization, and population density;

(B)the land has been devoted principally to agricultural use continuously for the preceding five years; or

(C)the land:

(i)has been devoted principally to agricultural use or to production of timber or forest products continuously for the preceding five years; and

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801), Sec. 3, eff. January 1, 2010.