Statutes, codes, and regulations
Texas Codes
TAX CODETitle 1 - PROPERTY TAX CODESubtitle D - APPRAISAL AND ASSESSMENTChapter 23 - APPRAISAL METHODS AND PROCEDURES
Subchapter B - SPECIAL APPRAISAL PROVISIONS
Section 23.22 - Land Use of Which Is Restricted By Governmental Entity

Tex. Tax Code § 23.22

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 23.22 - Land Use of Which Is Restricted By Governmental Entity

In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.

Tex. Tax Code § 23.22

Added by Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998. Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999.