Texas Tax Code
§ 23.83 — APPRAISAL OF RESTRICTED LAND
TX § 23.83Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. F. APPRAISAL OF RECREATIONAL, PARK, AND SCENIC LAND
Statute text
View on source(a)A person is entitled to have land he owns appraised under this subchapter if, on January 1:
(1)the land is restricted as provided by this subchapter;
(2)the land is used in a way that does not result in accrual of distributable profits, realization of private gain resulting from payment of compensation in excess of a reasonable allowance for salary or other compensation for services rendered, or realization of any other form of private gain;
(3)the land has been devoted exclusively to recreational, park, or scenic uses for the preceding year; and
(4)he is using and intends to use the land exclusively for those purposes in the current year.
(b)The chief appraiser may not consider any factor other than one relating to the value of the land as restricted. Sales of comparable land not restricted as provided by this subchapter may not be used to determine the value of restricted land.
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Legislative history
Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 28, eff. Sept. 1, 1991.