Texas Tax Code
§ 23.93 — APPRAISAL OF RESTRICTED LAND
TX § 23.93Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. G. APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTY
Statute text
View on source(a)A person is entitled to have airport property he owns appraised under this subchapter if, on January 1:
(1)the property is restricted as provided by this subchapter;
(2)the property has been devoted exclusively to use as public access airport property for the preceding year; and
(3)he is using and intends to use the property exclusively as public access airport property in the current year.
(b)The chief appraiser may not consider any factor other than one relating to the value of the airport property as restricted. Sales of comparable airport property not restricted as provided by this subchapter may not be used to determine the value of restricted property.
(c)Improvements to the property that qualify as public access airport property are appraised as provided by this subchapter, but other improvements and the mineral estate are appraised separately at market value.
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Legislative history
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, Sec. 81, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 30, eff. Sept. 1, 1991.