reglab/housing_qa huggingface dataset:
TX Tax Code § 23.73 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.73. Appraisal of Qualified Timber Land

Sec. 23.73.  APPRAISAL OF QUALIFIED TIMBER LAND.  (a)  The appraised value of qualified timber land is determined on the basis of the category of the land, using accepted income capitalization methods applied to average net to land.  The appraised value so determined may not exceed the market value of the land as determined by other appraisal methods.(b)  The comptroller by rule shall develop and distribute to each appraisal office appraisal manuals setting forth this method of appraising qualified timber land, and each appraisal office shall use the appraisal manuals in appraising qualified timber land.  The comptroller by rule shall develop and the appraisal office shall enforce procedures to verify that land meets the conditions contained in Section 23.72.  The rules, before taking effect, must be approved by the comptroller with the review and counsel of the Texas A&M Forest Service.(c)  For the purposes of Section 23.76 of this code, the chief appraiser also shall determine the market value of qualified timber land and shall record both the market value and the appraised value in the appraisal records.(d)  The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter.|Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg. 1st C.S., p. 145, ch. 13, Sec. 73, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 26, eff. Sept. 1, 1991.Amended by: Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594), Sec. 2, eff. January 1, 2018.Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526), Sec. 10(c), eff. September 1, 2017.|
TX Tax Code § 23.74 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.74. Capitalization Rate

Sec. 23.74.  CAPITALIZATION RATE.  (a)  The capitalization rate to be used in determining the appraised value of qualified timber land as provided by this subchapter is the greater of:(1)  the interest rate specified by the Farm Credit Bank of Texas or its successor on December 31 of the preceding year plus 2-1/2 percentage points;  or(2)  the capitalization rate used in determining the appraised value of qualified timber land as provided by this subchapter for the preceding tax year.(b)  Notwithstanding Subsection (a):(1)  in the first tax year in which the capitalization rate determined under that subsection equals or exceeds 10 percent, the capitalization rate for that tax year is the rate determined under Subsection (a)(1);  and(2)  for each tax year following the tax year described by Subdivision (1), the capitalization rate is the average of the rate determined under Subsection (a)(1) for the current tax year and the capitalization rate used for each of the four tax years preceding the current tax year other than a tax year preceding the tax year described by Subdivision (1).|Acts 1979, 66th Leg., p. 2262, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 579, Sec. 5, eff. Jan. 1, 1996;  Acts 2003, 78th Leg., ch. 968, Sec. 2, eff. Jan. 1, 2004.|
TX Tax Code § 23.751 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.751. Late Application for Appraisal as Timber Land

Sec. 23.751.  LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.  (a)  The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed if it is filed before approval of the appraisal records by the appraisal review board.(b)  If appraisal under this subchapter is approved when the application is filed late, the owner is liable for a penalty of 10 percent of the difference between the amount of tax imposed on the property and the amount that would be imposed if the property were taxed at market value.(c)  The chief appraiser shall make an entry on the appraisal records indicating the person's liability for the penalty and shall deliver written notice of imposition of the penalty, explaining the reason for its imposition, to the person.(d)  The tax assessor for a taxing unit that taxes land based on an appraisal under this subchapter after a late application shall add the amount of the penalty to the owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner he collects the tax.  The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.|Added by Acts 1981, 67th Leg., 1st C.S., p. 147, ch. 13, Sec. 75, eff. Jan. 1, 1982.|
TX Tax Code § 23.765 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.765. Oil and Gas Operations on Land

Sec. 23.765.  OIL AND GAS OPERATIONS ON LAND.  The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 23.77 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.77. Land Ineligible for Appraisal as Timber Land

Sec. 23.77.  LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND.  Land is not eligible for appraisal as provided by this subchapter if:(1)  the land is located inside the corporate limits of an incorporated city or town, unless:(A)  the city or town is not providing the land with governmental and proprietary services substantially equivalent in standard and scope to those services it provides in other parts of the city or town with similar topography, land utilization, and population density;  or(B)  the land has been devoted principally to production of timber or forest products continuously for the preceding five years;(2)  the land is owned by an individual who is a nonresident alien or by a foreign government if that individual or government is required by federal law or by rule adopted pursuant to federal law to register his ownership or acquisition of that property;  or(3)  the land is owned by a corporation, partnership, trust, or other legal entity if the entity is required by federal law or by rule adopted pursuant to federal law to register its ownership or acquisition of that land and a nonresident alien or a foreign government or any combination of nonresident aliens and foreign governments own a majority interest in the entity.|Acts 1979, 66th Leg., p. 2263, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 23.78 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.78. Minimum Taxable Value of Timber Land

Sec. 23.78.  MINIMUM TAXABLE VALUE OF TIMBER LAND.  The taxable value of qualified timber land appraised as provided by this subchapter may not be less than the appraised value of that land for the taxing unit in the 1978 tax year, except that the taxable value used for any tax year may not exceed the market value of the land as determined by other generally accepted appraisal methods.  If the appraised value of timber land determined as provided by this subchapter is less than a taxing unit's appraised value of that land in 1978, the assessor for the unit shall substitute the 1978 appraised value for that land on the unit's appraisal roll.|Acts 1979, 66th Leg., p. 2263, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 148, ch. 13, Sec. 77, eff. Jan. 1, 1982.|
TX Tax Code § 23.79 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter E. Appraisal of Timber Land|Section 23.79. Action on Applications

Sec. 23.79.  ACTION ON APPLICATIONS.  (a)  The chief appraiser shall determine separately each applicant's right to have the applicant's land appraised under this subchapter.  After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the applicant's land is first eligible for appraisal under this subchapter or the date the applicant provides to the chief appraiser the information necessary for the chief appraiser to determine the applicant's right to have the applicant's land appraised under this subchapter, as the law and facts warrant:(1)  approve the application and allow appraisal under this subchapter;(2)  disapprove the application and request additional information from the applicant in support of the claim; or(3)  deny the application.(b)  If the chief appraiser requires additional information from an applicant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the applicant specifying the additional information the applicant must provide to the chief appraiser before the chief appraiser can determine the applicant's right to have the applicant's land appraised under this subchapter.  The applicant must furnish the information not later than the 30th day after the date of the request or the application is denied.  However, for good cause shown the chief appraiser may extend the deadline for furnishing the information by written order for a single period not to exceed 15 days.(c)  The chief appraiser shall determine the validity of each application for appraisal under this subchapter filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code.(d)  If the chief appraiser denies an application, the chief appraiser shall deliver a written notice of the denial to the applicant not later than the fifth day after the date the chief appraiser makes the determination.  The notice must state and fully explain each reason the chief appraiser denied the application.  The notice must include a brief explanation of the procedures for protesting the denial.|Added by Acts 1981, 67th Leg., 1st C.S., p. 148, ch. 13, Sec. 78, eff. Jan. 1, 1982.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 10, eff. September 1, 2021.|
TX Tax Code § 23.81 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.81. Definitions

Sec. 23.81.  DEFINITIONS.  In this subchapter:(1)  "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas.(2)  "Deed restriction" means a valid and enforceable provision that limits the use of land and that is included in a written instrument filed and recorded in the deed records of the county in which the land is located.|Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.|
TX Tax Code § 23.82 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.82. Voluntary Restrictions

Sec. 23.82.  VOLUNTARY RESTRICTIONS.  (a)  The owner of a fee simple estate in land of at least five acres may limit the use of the land to recreational, park, or scenic use by filing with the county clerk of the county in which the land is located a written instrument executed in the form and manner of a deed.(b)  The instrument must describe the land, name each owner of the land, and provide that the restricted land may be used only for recreational, park, or scenic uses during the term of the deed restriction.  The term of the deed restriction must be for at least 10 years, and the length of the term must be stated in the instrument.(c)  The county attorney of the county in which the restricted land is located or any person owning or having an interest in the restricted land may enforce a deed restriction that complies with the requirements of this section.|Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.|
TX Tax Code § 23.83 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.83. Appraisal of Restricted Land

Sec. 23.83.  APPRAISAL OF RESTRICTED LAND.  (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.(c)  Improvements other than appurtenances to the land and the mineral estate are appraised separately at market value.  Riparian water rights, private roads, dams, reservoirs, water wells, and canals, ditches, terraces, and similar reshapings of or additions to the soil are appurtenances to the land and the effect of each on the value of the land for recreational, park, or scenic uses shall be considered in appraising the land.(d)  If land is appraised under this subchapter for a year, the chief appraiser shall determine at the end of that year whether the land was used exclusively for recreational, park, or scenic uses.  If the land was not used exclusively for recreational, park, or scenic uses, the assessor for each taxing unit shall impose an additional tax equal to the difference in the amount of tax imposed and the amount that would have been imposed for that year if the land had not been restricted to recreational, park, or scenic uses.  The assessor shall include the amount of additional tax plus interest on the next bill for taxes on the land.(e)  The comptroller shall promulgate rules specifying the methods to apply and the procedures to use in appraising land under this subchapter.|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.|
TX Tax Code § 23.84 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.84. Application

Sec. 23.84.  APPLICATION.  (a)  A person claiming the right to have his land appraised under this subchapter must apply for the right the first year he claims it.  Application for appraisal under this chapter is made by filing a sworn application form with the chief appraiser for the appraisal district in which the land is located.(b)  A claimant must deliver a completed application form to the chief appraiser before May 1 and must furnish the information required by the form.  For good cause shown the chief appraiser may extend the deadline for filing the application by written order for a single period not to exceed 60 days.(c)  If a claimant fails to timely file a completed application form, the land is ineligible for appraisal as provided by this subchapter for that year.  Once an application is filed and appraisal under this subchapter is allowed, the land is eligible for appraisal under this subchapter during the term of the deed restriction without a new application unless the ownership of the land changes or its eligibility under this subchapter ends.  However, the chief appraiser, if he has good cause to believe the land's eligibility under this subchapter has ended, may require a person allowed appraisal under this subchapter in a prior year to file a new application to confirm that the land is currently eligible under this subchapter by delivering a written notice that a new application is required, accompanied by the application form, to the person who filed the application that was previously allowed.(d)  A person whose land is allowed appraisal under this subchapter shall notify the appraisal office in writing before May 1 after eligibility of the land under this subchapter ends.(e)  If the chief appraiser discovers that appraisal under this subchapter has been erroneously allowed in any one of the five preceding years, the chief appraiser shall add the difference between the appraised value of the land under this subchapter and the market value of the land if it had not been restricted to recreational, park, or scenic uses to the appraisal roll as provided by Section 25.21 of this code for other property that escapes taxation.(f)  The comptroller in prescribing the contents of the application forms shall ensure that each form requires a claimant to furnish the information necessary to determine the validity of the claim and that the form requires the claimant to state that the land for which he claims appraisal under this subchapter will be used exclusively for recreational, park, or scenic uses in the current year.|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. 29, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 579, Sec. 7, eff. Jan. 1, 1996.|
TX Tax Code § 23.85 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.85. Action on Application

Sec. 23.85.  ACTION ON APPLICATION.  (a)  The chief appraiser shall determine individually each claimant's right to appraisal under this subchapter.  After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the claimant is first eligible for appraisal under this subchapter or the date the claimant provides to the chief appraiser the information necessary for the chief appraiser to determine the claimant's right to appraisal under this subchapter, as the law and facts warrant:(1)  approve the application and allow appraisal under this subchapter;(2)  disapprove the application and request additional information from the claimant in support of the claim; or(3)  deny the application.(b)  If the chief appraiser requires additional information from a claimant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the claimant specifying the additional information the claimant must provide to the chief appraiser before the chief appraiser can determine the claimant's right to appraisal under this subchapter.  The claimant must furnish the information not later than the 30th day after the date of the request or the application is denied.  However, for good cause shown the chief appraiser may extend the deadline for furnishing additional information by written order for a single period not to exceed 15 days.(c)  The chief appraiser shall determine the validity of each application for appraisal under this subchapter filed with him before he submits the appraisal records for review and determination of protests as provided by Chapter 41 of this code.(d)  If the chief appraiser denies an application, the chief appraiser shall deliver a written notice of the denial to the claimant not later than the fifth day after the date of denial.  The notice must state and fully explain each reason the chief appraiser denied the application.  The notice must include a brief explanation of the procedures for protesting the denial.|Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 11, eff. September 1, 2021.|
TX Tax Code § 23.86 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter F. Appraisal of Recreational, Park, and Scenic Land|Section 23.86. Additional Taxation for Preceding Years

Sec. 23.86.  ADDITIONAL TAXATION FOR PRECEDING YEARS.  (a)  If land that has been appraised under this subchapter is no longer subject to a deed restriction or is diverted to a use other than recreational, park, or scenic uses, an additional tax is imposed on the land equal to the difference between the taxes imposed on the land for each of the three years preceding the year in which the change of use occurs or the deed restriction expires that the land was appraised as provided by this subchapter and the tax that would have been imposed had the land not been restricted to recreational, park, or scenic uses in each of those years.(b)  A tax lien attaches to the land on the date the change of use occurs or the deed restriction expires to secure payment of the additional tax imposed by this section and any penalties and interest incurred if the tax becomes delinquent.  The lien exists in favor of all taxing units for which the additional tax is imposed.(c)  The assessor shall prepare and deliver a statement for the additional taxes as soon as practicable after the change of use occurs or the deed restriction expires.  The taxes become delinquent and incur penalties and interest as provided by law for ad valorem taxes imposed by the taxing unit if not paid before the next date on which the unit's taxes become delinquent that is more than 10 days after the date the statement is delivered.(d)  The sanctions provided by Subsection (a) of this section do not apply if the change of use occurs as a result of a sale for right-of-way or a condemnation.|Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 14, eff. Aug. 29, 1983.Amended by: Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833), Sec. 5, eff. June 15, 2021.|