Tex. Water Code § 58.653
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Land which is taxed on the uniform acreage valuation shall be rendered for taxation as subject to irrigation. When land is rendered, the value need not be stated, and it is unnecessary for the person rendering the property to include the value of the land in an affidavit or for the assessor and collector to set a value on the land.
Tex. Water Code § 58.653