reglab/housing_qa huggingface dataset:
TX Tax Code § 23.426 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.426. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks

Sec. 23.426.  TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS.  (a)  The entitlement of an individual to have land the individual owns designated for agricultural use under this subchapter does not end because the individual ceases exclusively or continuously using the land for agriculture as an occupation or a business venture for profit for the period prescribed by Subsection (b) if the land:(1)  is subject to a temporary quarantine established at any time during the tax year by the Texas Animal Health Commission for the purpose of regulating the handling of livestock and eradicating ticks or exposure to ticks under Chapter 167, Agriculture Code; and(2)  otherwise continues to qualify for the designation under Section 23.42.(b)  Subsection (a) applies to land eligible for appraisal under this subchapter only during the period that begins on the date the land is designated as a tick eradication area and that ends on the date the land is released from quarantine by the Texas Animal Health Commission.(c)  The owner of land to which this section applies must, not later than the 30th day after the date the land is designated as a tick eradication area, notify in writing the chief appraiser for each appraisal district in which the land is located that the land is located in a tick eradication area.(d)  The owner of land to which this section applies must, not later than the 30th day after the date the land is released from quarantine by the Texas Animal Health Commission, notify in writing the chief appraiser for each appraisal district in which the land is located that the land has been released from quarantine by the Texas Animal Health Commission.|Added by Acts 2019, 86th Leg., R.S., Ch. 101 (H.B. 3348), Sec. 1, eff. May 21, 2019.|
TX Tax Code § 23.43 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.43. Application

Sec. 23.43.  APPLICATION.  (a)  An individual claiming the right to have his land designated for agricultural use must apply for the designation each year he claims it.  Application for the designation 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 in a given year, he may not receive the agricultural designation for that year.(d)  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.  The comptroller shall require that the form permit a claimant who has previously been allowed an agricultural designation to indicate that previously reported information has not changed and to supply only the eligibility information not previously reported.  The form must include a space for the claimant to state the claimant's date of birth.  Failure to provide the date of birth does not affect a claimant's right to an agricultural designation under this subchapter.(e)  Before February 1 the chief appraiser shall deliver an application form to each individual whose land was designated for agricultural use during the preceding year.  He shall include with the application a brief explanation of the requirements for obtaining agricultural designation.(f)  Each year the chief appraiser for each appraisal district shall publicize, in a manner reasonably designed to notify all residents of the district, the requirements of this section and the availability of application forms.|Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 139, ch. 13, Sec. 61, 62, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 22, eff. Sept. 1, 1991.Amended by: Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464), Sec. 2, eff. September 1, 2015.|
TX Tax Code § 23.431 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.431. Late Application for Agricultural Designation

Sec. 23.431.  LATE APPLICATION FOR AGRICULTURAL DESIGNATION.  (a)  The chief appraiser shall accept and approve or deny an application for an agricultural designation 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 an application for agricultural designation 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 without the agricultural designation.(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 to which an agricultural designation allowed after a late application applies 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. 140, ch. 13, Sec. 63, eff. Jan. 1, 1982.|
TX Tax Code § 23.44 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.44. Action on Application

Sec. 23.44.  ACTION ON APPLICATION.  (a)  The chief appraiser shall determine individually each claimant's right to the agricultural designation.  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 the agricultural designation or the date the claimant provides to the chief appraiser the information necessary for the chief appraiser to determine the claimant's right to the agricultural designation, as the law and facts warrant:(1)  approve the application and designate the land for agricultural use;(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 applicant's right to the agricultural designation.  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 agricultural designation 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.|Acts 1979, 66th Leg., p. 2255, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 64, eff. Jan. 1, 1982.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 8, eff. September 1, 2021.|
TX Tax Code § 23.45 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.45. Application Confidential

Sec. 23.45.  APPLICATION CONFIDENTIAL.  (a)  An application for agricultural designation filed with a chief appraiser is confidential and not open to public inspection.  The application and the information it contains about specific property or a specific owner may not be disclosed to anyone other than an employee of the appraisal office who appraises property except as authorized by Subsection (b) of this section.(b)  Information made confidential by this section may be disclosed:(1)  in a judicial or administrative proceeding pursuant to a lawful subpoena;(2)  to the person who filed the application or to his representative authorized in writing to receive the information;(3)  to the comptroller and his employees authorized by him in writing to receive the information or to an assessor or a chief appraiser if requested in writing;(4)  in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party;(5)  for statistical purposes if in a form that does not identify specific property or a specific property owner;  or(6)  if and to the extent the information is required to be included in a public document or record that the appraisal office is required to prepare or maintain.(c)  A person who legally has access to an application for agricultural designation or who legally obtains the confidential information the application contains commits a Class B misdemeanor if he knowingly:(1)  permits inspection of the application by a person not authorized to inspect it by Subsection (b) of this section;  or(2)  discloses confidential information contained in the report to a person not authorized to receive the information by Subsection (b) of this section.|Acts 1979, 66th Leg., p. 2256, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 141, ch. 13, Sec. 65, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 23, eff. Sept. 1, 1991.|
TX Tax Code § 23.47 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter C. Land Designated for Agricultural Use|Section 23.47. Loan Secured by Lien on Agricultural-Use Land

Sec. 23.47.  LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND.  (a)  A lender may not require as a condition to granting or amending the terms of a loan secured by a lien in favor of the lender on land appraised according to this subchapter that the borrower waive the right to the appraisal or agree not to apply for or receive the appraisal.(b)  A provision in an instrument pertaining to a loan secured by a lien in favor of the lender on land appraised according to this subchapter is void to the extent that the provision attempts to require the borrower to waive the right to the appraisal or to prohibit the borrower from applying for or receiving the appraisal.(c)  A provision in an instrument pertaining to a loan secured by a lien in favor of the lender on land appraised according to this subchapter that requires the borrower to make a payment to protect the lender from loss because of the imposition of additional taxes and interest under Section 23.46 is void unless the provision:(1)  requires the borrower to pay into an escrow account established by the lender an amount equal to the additional taxes and interest that would be due under Section 23.46 if a sale or change of use occurred on January 1 of the year in which the loan is granted or amended;(2)  requires the escrow account to bear interest to be credited to the account monthly;(3)  permits the lender to apply money in the escrow account to the payment of a bill for additional taxes and interest under Section 23.46 before the loan is paid and requires the lender to refund the balance remaining in the escrow account after the bill is paid to the borrower;  and(4)  requires the lender to refund the money in the escrow account to the borrower on the payment of the loan.(d)  On the request of the borrower or the borrower's representative, the assessor for each taxing unit shall compute the additional taxes and interest that would be due that taxing unit under Section 23.46 if a sale or change of use occurred on January 1 of the year in which the loan is granted or amended.  The assessor may charge a reasonable fee not to exceed the actual cost of making the computation.(e)  In this section, "lender" means a lending institution, including a bank, trust company, banking association, savings and loan association, mortgage company, investment bank, credit union, life insurance company, or governmental agency that customarily provides financing or an affiliate of any of those entities.  The term does not include an agency of the United States.|Added by Acts 1995, 74th Leg., ch. 82, Sec. 1, eff. May 11, 1995.|
TX Tax Code § 23.52 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter D. Appraisal of Agricultural Land|Section 23.52. Appraisal of Qualified Agricultural Land

Sec. 23.52.  APPRAISAL OF QUALIFIED AGRICULTURAL LAND.  (a)  The appraised value of qualified open-space 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 as determined by other appraisal methods.(b)  The chief appraiser shall determine the appraised value according to this subchapter and, when requested by a landowner, the appraised value according to Subchapter C of this chapter  of each category of open-space land owned by that landowner and shall make each value and the market value according to the preceding year's appraisal roll available to a person seeking to apply for appraisal as provided by this subchapter or as provided by Subchapter C of this chapter.(c)  The chief appraiser may not change the appraised value of a parcel of open-space land unless the owner has applied for and the land has qualified for appraisal as provided by this subchapter or by Subchapter C of this chapter or unless the change is made as a result of a reappraisal.(d)  The comptroller by rule shall develop and distribute to each appraisal office appraisal manuals setting forth this method of appraising qualified open-space land, and each appraisal office shall use the appraisal manuals in appraising qualified open-space land.  The comptroller by rule shall develop and the appraisal office shall enforce procedures to verify that land meets the conditions contained in Subdivision (1) of Section 23.51.  The rules, before taking effect, must be approved by the comptroller with the review and counsel of the Department of Agriculture.(e)  For the purposes of Section 23.55 of this code, the chief appraiser also shall determine the market value of qualified open-space land and shall record both the market value and the appraised value in the appraisal records.(f)  The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter.(g)  The category of land that qualifies under Section 23.51(7) is the category of the land under this subchapter or Subchapter E, as applicable, before the wildlife-management use began.|Acts 1979, 66th Leg., p. 2258, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 143, ch. 13, Sec. 68, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 24, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 911, Sec. 2, eff. Jan. 1, 1996;  Acts 2001, 77th Leg., ch. 1172, Sec. 2, eff. Sept. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 495 (S.B. 801), Sec. 2, eff. January 1, 2010.Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594), Sec. 1, eff. January 1, 2018.Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526), Sec. 10(b), eff. September 1, 2017.|
TX Tax Code § 23.521 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter D. Appraisal of Agricultural Land|Section 23.521. Standards for Qualification of Land for Appraisal Based on Wildlife Management Use

Sec. 23.521.  STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE.  (a)  The Parks and Wildlife Department, with the assistance of the comptroller, shall develop standards for determining whether land qualifies under Section 23.51(7) for appraisal under this subchapter.  The comptroller by rule shall adopt the standards developed by the Parks and Wildlife Department and distribute those rules to each appraisal district.  On request of the Parks and Wildlife Department, the Texas Agricultural Extension Service shall assist the department in developing the standards.(b)  The standards adopted under Subsection (a) may require that a tract of land be a specified minimum size to qualify under Section 23.51(7)(A) for appraisal under this subchapter, taking into consideration one or more of the following factors:(1)  the activities listed in Section 23.51(7)(A);(2)  the type of indigenous wild animal population the land is being used to propagate;(3)  the region in this state in which the land is located;  and(4)  any other factor the Parks and Wildlife Department determines is relevant.(c)  The standards adopted under Subsection (a) may include specifications for a written management plan to be developed by a landowner if the landowner receives a request for a written management plan from a chief appraiser as part of a request for additional information under Section 23.57.(d)  In determining whether land qualifies under Section 23.51(7) for appraisal under this subchapter, the chief appraiser and the appraisal review board shall apply the standards adopted under Subsection (a) and, to the extent they do not conflict with those standards, the appraisal manuals developed and distributed under Section 23.52(d).|Added by Acts 2001, 77th Leg., ch. 1172, Sec. 1, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 454 (H.B. 604), Sec. 2, eff. January 1, 2008.|
TX Tax Code § 23.522 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter D. Appraisal of Agricultural Land|Section 23.522. Temporary Cessation of Agricultural Use During Drought

Sec. 23.522.  TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.  The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:(1)  a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and(2)  the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.|Added by Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 3, eff. January 1, 2010.|
TX Tax Code § 23.523 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter D. Appraisal of Agricultural Land|Section 23.523. Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services

Sec. 23.523.  TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF ARMED SERVICES.  (a)  The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if the owner of the land:(1)  is a member of the armed services of the United States who is deployed or stationed outside this state; and(2)  intends that the use of the land in that manner and to that degree of intensity be resumed not later than the 180th day after the date the owner ceases to be deployed or stationed outside this state.(b)  The owner of land to which this section applies must notify the appraisal office in writing not later than the 30th day after the date the owner is deployed or stationed outside this state that the owner:(1)  will be or has been deployed or stationed outside this state; and(2)  intends to use the land in the manner, to the degree, and within the time described by Subsection (a)(2).|Added by Acts 2017, 85th Leg., R.S., Ch. 83 (H.B. 777), Sec. 1, eff. May 23, 2017.|