Texas Tax Code
Sections 1–300
- § 1.01SHORT TITLE
- § 1.02APPLICABILITY OF TITLE
- § 1.03CONSTRUCTION OF TITLE
- § 1.04DEFINITIONS
- § 1.045REFERENCE TO CERTAIN TERMS IN LAW
- § 1.05CITY FISCAL YEAR
- § 1.06EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE
- § 1.07DELIVERY OF NOTICE
- § 1.071DELIVERY OF REFUND
- § 1.072APPLICATION FOR TAX REFUND
- § 1.08TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER
- § 1.085ELECTRONIC DELIVERY OF COMMUNICATION
- § 1.09AVAILABILITY OF FORMS
- § 1.10ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS
- § 1.11COMMUNICATIONS TO FIDUCIARY
- § 1.111REPRESENTATION OF PROPERTY OWNER
- § 1.12MEDIAN LEVEL OF APPRAISAL
- § 1.15APPRAISERS FOR TAXING UNITS PROHIBITED
- § 5.01PROPERTY TAX ADMINISTRATION ADVISORY BOARD
- § 5.03POWERS AND DUTIES GENERALLY
- § 5.04TRAINING AND EDUCATION OF APPRAISERS
- § 5.041TRAINING OF APPRAISAL REVIEW BOARD MEMBERS
- § 5.042REQUIRED TRAINING FOR CHIEF APPRAISERS
- § 5.043TRAINING OF ARBITRATORS
- § 5.044TRAINING OF APPRAISAL DISTRICT BOARD OF DIRECTORS MEMBERS IN POPULOUS COUNTIES
- § 5.05APPRAISAL MANUALS AND OTHER MATERIALS
- § 5.06TAXPAYER ASSISTANCE PAMPHLET
- § 5.061EXPLANATION OF INFORMATION RELATED TO HEIR PROPERTY
- § 5.07PROPERTY TAX FORMS AND RECORDS SYSTEMS
- § 5.08PROFESSIONAL AND TECHNICAL ASSISTANCE
- § 5.09BIENNIAL REPORTS
- § 5.091STATEWIDE LIST OF TAX RATES
- § 5.10RATIO STUDIES
- § 5.102REVIEW OF APPRAISAL DISTRICTS
- § 5.103APPRAISAL REVIEW BOARD OVERSIGHT
- § 5.104APPRAISAL REVIEW BOARD SURVEY; REPORT
- § 5.12PERFORMANCE AUDIT OF APPRAISAL DISTRICT
- § 5.13ADMINISTRATION OF PERFORMANCE AUDITS
- § 5.14PUBLIC ACCESS, INFORMATION, AND COMPLAINTS
- § 5.16ADMINISTRATIVE PROVISIONS
- § 6.01APPRAISAL DISTRICTS ESTABLISHED
- § 6.02DISTRICT BOUNDARIES
- § 6.03BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES
- § 6.0301BOARD OF DIRECTORS IN POPULOUS COUNTIES
- § 6.0302ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES
- § 6.031CHANGES IN BOARD MEMBERSHIP OR SELECTION
- § 6.032BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE OR PETITION
- § 6.033RECALL OF APPOINTED DIRECTOR
- § 6.034OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS
- § 6.035RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES
- § 6.036INTEREST IN CERTAIN CONTRACTS PROHIBITED
- § 6.037PARTICIPATION OF CONSERVATION AND RECLAMATION DISTRICTS IN APPRAISAL DISTRICT MATTERS
- § 6.04ORGANIZATION, MEETINGS, AND COMPENSATION
- § 6.05APPRAISAL OFFICE
- § 6.0501APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY COMPTROLLER
- § 6.051OWNERSHIP OR LEASE OF REAL PROPERTY
- § 6.052TAXPAYER LIAISON OFFICER
- § 6.053ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES
- § 6.054RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT
- § 6.06APPRAISAL DISTRICT BUDGET AND FINANCING
- § 6.061CHANGES IN METHOD OF FINANCING
- § 6.062PUBLICATION OF BUDGET
- § 6.063FINANCIAL AUDIT
- § 6.07TAXING UNIT BOUNDARIES
- § 6.08NOTICE OF OPTIONAL EXEMPTIONS
- § 6.09DESIGNATION OF DISTRICT DEPOSITORY
- § 6.10DISAPPROVAL OF BOARD ACTIONS
- § 6.11PURCHASING AND CONTRACTING AUTHORITY
- § 6.12AGRICULTURAL APPRAISAL ADVISORY BOARD
- § 6.13DISTRICT RECORDS
- § 6.14INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL
- § 6.15EX PARTE COMMUNICATIONS; PENALTY
- § 6.155CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED; PENALTY
- § 6.16RESIDENTIAL PROPERTY OWNER ASSISTANCE
- § 6.17INTERNET WEBSITE REQUIRED FOR POPULOUS DISTRICTS
- § 6.21COUNTY ASSESSOR-COLLECTOR
- § 6.22ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS
- § 6.23DUTIES OF ASSESSOR AND COLLECTOR
- § 6.231CONTINUING EDUCATION
- § 6.24CONTRACTS FOR ASSESSMENT AND COLLECTION
- § 6.26ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING FUNCTIONS
- § 6.27COMPENSATION FOR ASSESSMENT AND COLLECTION
- § 6.275RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY
- § 6.28BONDS FOR STATE AND COUNTY TAXES
- § 6.29BONDS FOR OTHER TAXES
- § 6.30ATTORNEYS REPRESENTING TAXING UNITS
- § 6.41APPRAISAL REVIEW BOARD
- § 6.411EX PARTE COMMUNICATIONS; PENALTY
- § 6.412RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS
- § 6.413INTEREST IN CERTAIN CONTRACTS PROHIBITED
- § 6.414AUXILIARY APPRAISAL REVIEW BOARD MEMBERS
- § 6.42ORGANIZATION, MEETINGS AND COMPENSATION
- § 6.425SPECIAL APPRAISAL REVIEW BOARD PANELS IN CERTAIN DISTRICTS
- § 6.43PERSONNEL
- § 11.01REAL AND TANGIBLE PERSONAL PROPERTY
- § 11.02INTANGIBLE PERSONAL PROPERTY
- § 11.11PUBLIC PROPERTY
- § 11.111PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR INDIGENT PERSONS
- § 11.12FEDERAL EXEMPTIONS
- § 11.13RESIDENCE HOMESTEAD
- § 11.131RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
- § 11.132DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN
- § 11.133RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY
- § 11.134RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY
- § 11.135CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE IS CONSTRUCTED; SALE OF PROPERTY
- § 11.136RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS
- § 11.14TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME
- § 11.141PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY
- § 11.145INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY
- § 11.146MINERAL INTEREST HAVING VALUE OF LESS THAN $500
- § 11.15FAMILY SUPPLIES
- § 11.16FARM PRODUCTS
- § 11.161IMPLEMENTS OF HUSBANDRY
- § 11.162ANIMAL FEED HELD FOR SALE AT RETAIL
- § 11.17CEMETERIES
- § 11.18CHARITABLE ORGANIZATIONS
- § 11.1801CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE HOSPITAL
- § 11.181CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING
- § 11.182COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME AND MODERATE-INCOME HOUSING: PROPERTY PREVIOUSLY EXEMPT
- § 11.1825ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT PREVIOUSLY EXEMPT
- § 11.1826MONITORING OF COMPLIANCE WITH LOW-INCOME AND MODERATE-INCOME HOUSING EXEMPTIONS
- § 11.1827COMMUNITY LAND TRUST
- § 11.183ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS
- § 11.184ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS
- § 11.185COLONIA MODEL SUBDIVISION PROGRAM
- § 11.19YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS
- § 11.20RELIGIOUS ORGANIZATIONS
- § 11.201ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION PROPERTY
- § 11.21SCHOOLS
- § 11.211REAL PROPERTY LEASED TO CERTAIN SCHOOLS
- § 11.22DISABLED VETERANS
- § 11.23MISCELLANEOUS EXEMPTIONS
- § 11.231NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY
- § 11.24HISTORIC SITES
- § 11.25MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE
- § 11.251TANGIBLE PERSONAL PROPERTY EXEMPT
- § 11.252MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION OF INCOME
- § 11.253TANGIBLE PERSONAL PROPERTY IN TRANSIT
- § 11.254MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES
- § 11.26LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY OR DISABLED
- § 11.261LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY
- § 11.27SOLAR AND WIND-POWERED ENERGY DEVICES
- § 11.271OFFSHORE DRILLING EQUIPMENT NOT IN USE
- § 11.28PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT
- § 11.29INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE
- § 11.30NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION
- § 11.31POLLUTION CONTROL PROPERTY
- § 11.311LANDFILL-GENERATED GAS CONVERSION FACILITIES
- § 11.315ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA
- § 11.32CERTAIN WATER CONSERVATION INITIATIVES
- § 11.33RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY
- § 11.34LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED AREAS OF CERTAIN MUNICIPALITIES
- § 11.35TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER
- § 11.351TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE
- § 11.36MEDICAL OR BIOMEDICAL PROPERTY
- § 11.37CHILD-CARE FACILITIES
- § 11.38BORDER SECURITY INFRASTRUCTURE
- § 11.41PARTIAL OWNERSHIP OF EXEMPT PROPERTY
- § 11.42EXEMPTION QUALIFICATION DATE
- § 11.421QUALIFICATION OF RELIGIOUS ORGANIZATION
- § 11.422QUALIFICATIONS OF A SCHOOL
- § 11.423QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION
- § 11.424CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT ORGANIZATION, ASSOCIATION, OR ENTITY AND CONTRACT WITH UNITED STATES
- § 11.43APPLICATION FOR EXEMPTION
- § 11.431LATE APPLICATION FOR HOMESTEAD EXEMPTION
- § 11.432HOMESTEAD EXEMPTION FOR MANUFACTURED HOME
- § 11.433LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION
- § 11.434LATE APPLICATION FOR A SCHOOL EXEMPTION
- § 11.435LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION
- § 11.436APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING
- § 11.437EXEMPTION FOR COTTON STORED IN WAREHOUSE
- § 11.438LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION
- § 11.439LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS
- § 11.4391LATE APPLICATION FOR FREEPORT EXEMPTION
- § 11.44NOTICE OF APPLICATION REQUIREMENTS
- § 11.45ACTION ON EXEMPTION APPLICATIONS
- § 11.46COMPILATION OF PARTIAL EXEMPTIONS
- § 11.47MAIL SURVEY OF RESIDENCE HOMESTEADS
- § 11.48CONFIDENTIAL INFORMATION
- § 11.49LEGAL TITLE NOT AFFECTED
- § 11.50PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER
- § 21.01REAL PROPERTY
- § 21.02TANGIBLE PERSONAL PROPERTY GENERALLY
- § 21.021VESSELS AND OTHER WATERCRAFT
- § 21.03INTERSTATE ALLOCATION
- § 21.031ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE
- § 21.04RAILROAD ROLLING STOCK
- § 21.05COMMERCIAL AIRCRAFT
- § 21.055BUSINESS AIRCRAFT
- § 21.09ALLOCATION APPLICATION
- § 21.10LATE APPLICATION FOR ALLOCATION
- § 22.01RENDITION GENERALLY
- § 22.02RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED
- § 22.03REPORT OF DECREASED VALUE
- § 22.04REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR
- § 22.05RENDITION BY RAILROAD
- § 22.07INSPECTION OF PROPERTY
- § 22.21PUBLICIZING REQUIREMENTS
- § 22.22METHOD FOR REQUIRING RENDITION OR REPORT
- § 22.23FILING DATE
- § 22.24RENDITION AND REPORT FORMS
- § 22.25PLACE AND MANNER OF FILING
- § 22.26SIGNATURE
- § 22.27CONFIDENTIAL INFORMATION
- § 22.28PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES
- § 22.29PENALTY FOR FRAUD OR INTENT TO EVADE TAX
- § 22.30WAIVER OF PENALTY
- § 22.41REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES
- § 23.01APPRAISALS GENERALLY
- § 23.0101CONSIDERATION OF ALTERNATE APPRAISAL METHODS
- § 23.011COST METHOD OF APPRAISAL
- § 23.012INCOME METHOD OF APPRAISAL
- § 23.013MARKET DATA COMPARISON METHOD OF APPRAISAL
- § 23.014EXCLUSION OF PROPERTY AS REAL PROPERTY
- § 23.03COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE
- § 23.11GOVERNMENTAL ACTION THAT CONSTITUTES TAKING
- § 23.12INVENTORY
- § 23.121DEALER'S MOTOR VEHICLE INVENTORY; VALUE
- § 23.1211TEMPORARY PRODUCTION AIRCRAFT; VALUE
- § 23.122PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
- § 23.123DECLARATIONS AND STATEMENTS CONFIDENTIAL
- § 23.124DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE
- § 23.1241DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE
- § 23.1242PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS
- § 23.1243REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION
- § 23.125PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS
- § 23.126DECLARATIONS AND STATEMENTS CONFIDENTIAL
- § 23.127RETAIL MANUFACTURED HOUSING INVENTORY; VALUE
- § 23.128PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS
- § 23.129WAIVER OF CERTAIN PENALTIES
- § 23.13TAXABLE LEASEHOLDS
- § 23.135LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY
- § 23.14APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT
- § 23.17MINERAL INTEREST NOT BEING PRODUCED
- § 23.175OIL OR GAS INTEREST
- § 23.18PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR THE BENEFIT OF ITS MEMBERS
- § 23.19PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER COOPERATIVE ASSOCIATION ACT
- § 23.20WAIVER OF SPECIAL APPRAISAL
- § 23.21PROPERTY USED TO PROVIDE AFFORDABLE HOUSING
- § 23.215APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME OR MODERATE-INCOME HOUSING
- § 23.22LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY
- § 23.23LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD
- § 23.231CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD
- § 23.24FURNITURE, FIXTURES, AND EQUIPMENT
- § 23.25APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP
- § 23.26SOLAR ENERGY PROPERTY
- § 23.41APPRAISAL
- § 23.42ELIGIBILITY
- § 23.425ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES
- § 23.426TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
- § 23.43APPLICATION
- § 23.431LATE APPLICATION FOR AGRICULTURAL DESIGNATION
- § 23.44ACTION ON APPLICATION
- § 23.45APPLICATION CONFIDENTIAL
- § 23.46ADDITIONAL TAXATION
- § 23.47LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND
- § 23.48REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
- § 23.51DEFINITIONS
- § 23.52APPRAISAL OF QUALIFIED AGRICULTURAL LAND
- § 23.521STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE
- § 23.522TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT
- § 23.523TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF ARMED SERVICES
- § 23.524TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE SPREAD OF CERTAIN PESTS
- § 23.525OIL AND GAS OPERATIONS ON LAND
- § 23.526TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS
- § 23.53CAPITALIZATION RATE
- § 23.54APPLICATION
- § 23.541LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND
- § 23.55CHANGE OF USE OF LAND
- § 23.551ADDITIONAL NOTICE TO CERTAIN LANDOWNERS
- § 23.56LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND
- § 23.57ACTION ON APPLICATIONS
- § 23.58LOAN SECURED BY LIEN ON OPEN-SPACE LAND
- § 23.59APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO TIMBER PRODUCTION
- § 23.60REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS
- § 23.71DEFINITIONS
- § 23.72QUALIFICATION FOR PRODUCTIVITY APPRAISAL
- § 23.73APPRAISAL OF QUALIFIED TIMBER LAND
- § 23.74CAPITALIZATION RATE
- § 23.75APPLICATION
- § 23.751LATE APPLICATION FOR APPRAISAL AS TIMBER LAND
- § 23.76CHANGE OF USE OF LAND
- § 23.765OIL AND GAS OPERATIONS ON LAND
- § 23.77LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND
- § 23.78MINIMUM TAXABLE VALUE OF TIMBER LAND
- § 23.79ACTION ON APPLICATIONS
- § 23.81DEFINITIONS
- § 23.82VOLUNTARY RESTRICTIONS
- § 23.83APPRAISAL OF RESTRICTED LAND
- § 23.84APPLICATION
- § 23.85ACTION ON APPLICATION
- § 23.86ADDITIONAL TAXATION FOR PRECEDING YEARS
- § 23.87PENALTY FOR VIOLATING DEED RESTRICTION
- § 23.91DEFINITIONS
- § 23.92VOLUNTARY RESTRICTIONS
- § 23.93APPRAISAL OF RESTRICTED LAND
- § 23.94APPLICATION
- § 23.95ACTION ON APPLICATION
- § 23.96TAXATION FOR PRECEDING YEARS
- § 23.97PENALTY FOR VIOLATING DEED RESTRICTION