reglab/statecodes huggingface dataset:
2023 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.
2023 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 23.87. Penalty for Violating Deed Restriction

Sec. 23.87.  PENALTY FOR VIOLATING DEED RESTRICTION.  (a)  If land appraised under this subchapter is used for other than recreational, park, or scenic uses before the term of the deed restriction expires, a penalty is imposed on the land equal to the difference between the taxes imposed on the land for the year in which the violation occurs and the amount that would have been imposed for that year had the land not been restricted to recreational, park, or scenic uses.
(b)  The chief appraiser shall make an entry in the appraisal records for the land against which the penalty is imposed indicating liability for the penalty and shall deliver a written notice of imposition of the penalty to the person who filed the application for appraisal under this subchapter.  The notice shall include a brief explanation of the procedures for protesting the imposition of the penalty.
(c)  The assessor for each taxing unit that imposed taxes on the land on the basis of appraisal under this subchapter shall add the amount of the penalty to the unit's tax bill for taxes on the land against which the penalty is imposed.  The penalty shall be collected at the same time and in the same manner as the taxes on the land against which the penalty is imposed.  The amount of the penalty constitutes a lien on the land against which the penalty is imposed and accrues penalties and interest in the same manner as a delinquent tax.
Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.91. Definitions

Sec. 23.91.  DEFINITIONS.  In this subchapter:
(1)  "Airport property" means real property that is designed to be used or is used for airport purposes, including the landing, parking, shelter, or takeoff of aircraft and the accommodation of individuals engaged in the operation, maintenance, or navigation of aircraft or of aircraft passengers in connection with their use of aircraft or of airport property.
(2)  "Public access airport property" means privately owned airport property that is regularly used by the public for or regularly provides services to the public in connection with airport purposes.
(3)  "Deed restriction" means a valid and enforceable provision that restricts the use of property and that is included in a written instrument filed and recorded in the deed records of the county in which the property is located.
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.92. Voluntary Restrictions

Sec. 23.92.  VOLUNTARY RESTRICTIONS.  (a)  The owner of a fee simple estate in property of at least five acres may limit the use of that part of the property which is airport property to public access airport property by filing with the county clerk of the county in which the property is located a written instrument executed in the form and manner of a deed.
(b)  The instrument must describe the property and the restricted part of the property, name each owner of the property, and provide that the restricted property may only be used as public access airport property 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 property is located or any person owning or having an interest in the restricted property may enforce a deed restriction that complies with the requirements of this section.
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.93. Appraisal of Restricted Land

Sec. 23.93.  APPRAISAL OF RESTRICTED LAND.  (a)  A person is entitled to have airport property he owns appraised under this subchapter if, on January 1:
(1)  the property is restricted as provided by this subchapter;
(2)  the property has been devoted exclusively to use as public access airport property for the preceding year;  and
(3)  he is using and intends to use the property exclusively as public access airport property in the current year.
(b)  The chief appraiser may not consider any factor other than one relating to the value of the airport property as restricted.  Sales of comparable airport property not restricted as provided by this subchapter may not be used to determine the value of restricted property.
(c)  Improvements to the property that qualify as public access airport property are appraised as provided by this subchapter, but other improvements and the mineral estate are appraised separately at market value.
(d)  If airport property is appraised under this subchapter for a year, the chief appraiser shall determine at the end of that year whether the property was used exclusively as public access airport property.  If the airport property was not used exclusively as public access airport property, 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 property had not been restricted to use as public access airport property.  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 property under this subchapter.
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, Sec. 81, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 30, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.94. Application

Sec. 23.94.  APPLICATION.  (a)  A person claiming the right to have his airport property appraised under this subchapter must apply for the right the first year he claims it.  Application for appraisal under this subchapter is made by filing a sworn application form with the chief appraiser for each 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 property 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 property is eligible for appraisal under this subchapter during the term of the deed restriction without a new application unless the ownership of the property changes or its eligibility under this subchapter ends.  However, the chief appraiser, if he has good cause to believe the property'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 property 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 property is allowed appraisal under this subchapter shall notify the appraisal office in writing before May 1 after eligibility of the property 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 property under this subchapter and the value of the property if it had not been restricted to use as public access airport property 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 airport property for which he claims appraisal under this subchapter will be used exclusively as public access airport property in the current year.
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, Sec. 82, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 31, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 579, Sec. 8, eff. Jan. 1, 1996.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.95. Action on Application

Sec. 23.95.  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 before April 15, whichever is earlier, 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., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 153, ch. 13, Sec. 83, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 12, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.96. Taxation for Preceding Years

Sec. 23.96.  TAXATION FOR PRECEDING YEARS.  (a)  If airport property that has been appraised under this subchapter is no longer subject to a deed restriction, an additional tax is imposed on the property equal to the difference between the taxes imposed on the property for each of the three years preceding the year in which the deed restriction expires that the property was appraised as provided by this subchapter and the tax that would have been imposed had the property not been restricted to use as public access airport property in each of those years.
(b)  A tax lien attaches to the property on the date 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 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., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4824, ch. 851, Sec. 15, eff. Aug. 29, 1983.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833), Sec. 6, eff. June 15, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter G. Appraisal of Public Access Airport Property › Section 23.97. Penalty for Violating Deed Restriction

Sec. 23.97.  PENALTY FOR VIOLATING DEED RESTRICTION.  (a)  If airport property appraised under this subchapter is used as other than public access airport property before the term of the deed restriction expires, a penalty is imposed on the property equal to the difference between the taxes imposed on the property on the basis of appraisal under this subchapter for the year in which the violation occurs and the amount that would have been imposed for that year had the property not been restricted to use as public access airport property.
(b)  The chief appraiser shall make an entry in the appraisal records for the property against which the penalty is imposed indicating liability for the penalty and shall deliver a written notice of imposition of the penalty to the person who filed the application for appraisal under this subchapter.  The notice shall include a brief explanation of the procedures for protesting the imposition of the penalty.
(c)  The assessor for each taxing unit that imposed taxes on the property on the basis of appraisal under this subchapter shall add the amount of the penalty to the unit's tax bill for taxes on the property against which the penalty is imposed.  The county assessor-collector shall add the amount of the penalty to the county's tax bill for taxes on the property.  The penalty shall be collected at the same time and in the same manner as the taxes on the property against which the penalty is imposed.  The amount of the penalty constitutes a lien on the property against which the penalty is imposed and accrues penalty and interest in the same manner as a delinquent tax.
Added by Acts 1981, 67th Leg., p. 2355, ch. 581, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 84, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9801. Definitions

Sec. 23.9801.  DEFINITIONS.  In this subchapter:
(1)  "Aesthetic management zone" means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including:
(A)  maintaining standing timber adjacent to public rights-of-way, including highways and roads;  and
(B)  preserving an area in a forest, as defined by Section 152.003, Natural Resources Code, that is designated by the director of the Texas Forest Service as special or unique because of the area's natural beauty, topography, or historical significance.
(2)  "Critical wildlife habitat zone" means timber land on which the timber harvesting is restricted so as to provide at least three of the following benefits for the protection of an animal or plant that is listed as endangered or threatened under the Endangered Species Act of 1973 (16 U.S.C. Section 1531 et seq.) and its subsequent amendments or as endangered under Section 68.002, Parks and Wildlife Code:
(A)  habitat control;
(B)  erosion control;
(C)  predator control;
(D)  providing supplemental supplies of water;
(E)  providing supplemental supplies of food;
(F)  providing shelters;  and
(G)  making of census counts to determine population.
(3)  "Management plan" means a plan that uses forestry best management practices consistent with the agricultural and silvicultural nonpoint source pollution management program administered by the State Soil and Water Conservation Board under Section 201.026, Agriculture Code.
(4)  "Regenerate" means to replant or manage natural regeneration.
(5)  "Streamside management zone" means timber land on which timber harvesting is restricted in accordance with a management plan to:
(A)  protect water quality;  or
(B)  preserve a waterway, including a lake, river, stream, or creek.
(6)  "Qualified restricted-use timber land" means land that qualifies for appraisal as provided by this subchapter.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9802. Qualification for Appraisal as Restricted-Use Timber Land

Sec. 23.9802.  QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND.  (a)  Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone.
(b)  Land qualifies for appraisal as provided by this subchapter if:
(1)  timber was harvested from the land in a year in which the land was appraised under Subchapter E;  and
(2)  the land has been regenerated for timber production to the degree of intensity generally accepted in the area for commercial timber land and with intent to produce income.
(c)  Land ceases to qualify for appraisal under Subsection (b) on the 10th anniversary of the date the timber was harvested under Subsection (b)(1).  This subsection does not disqualify the land from qualifying for appraisal under this section in a tax year following that anniversary based on the circumstances existing in that subsequent tax year.
(d)  In determining whether land qualifies for appraisal as provided by this subchapter, a chief appraiser may not consider the purpose for which a portion of a parcel of land is used if the portion is:
(1)  used for the production of timber or forest products, including a road, right-of-way, buffer area, or firebreak; or
(2)  subject to a right-of-way that was taken through the exercise of the power of eminent domain.
(e)  For the purpose of the appraisal of land under this subchapter, a portion of a parcel of land described by Subsection (d) is considered land that qualifies for appraisal under this subchapter if the remainder of the parcel of land qualifies for appraisal under this subchapter.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 3, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9803. Appraisal of Qualified Restricted-Use Timber Land

Sec. 23.9803.  APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND.  (a)  Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as determined under Section 23.73(a).
(b)  The appraised value determined under Subsection (a) may not exceed the lesser of:
(1)  the market value of the land as determined by other appraisal methods;  or
(2)  the appraised value of the land for the year preceding the first year of appraisal under this subchapter.
(c)  The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9805. Action on Application

Sec. 23.9805.  ACTION ON APPLICATION.  (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, based on the law and facts:
(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 chief appraiser shall deny the application.  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 the chief appraiser before the chief appraiser submits the appraisal records for review and determination of protests as provided by Chapter 41.
(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 chief appraiser shall include with the notice a brief explanation of the procedures for protesting the denial.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 13, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9806. Application Denial Based on Zone Location

Sec. 23.9806.  APPLICATION DENIAL BASED ON ZONE LOCATION.  (a)  Before a chief appraiser may deny an application under Section 23.9805 on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the chief appraiser must first request a determination letter from the director of the Texas Forest Service as to the type, location, and size of the zone, if any, in which the land is located.
(b)  The chief appraiser shall notify the landowner and each taxing unit in which the land is located that a determination letter has been requested.
(c)  The director's letter is conclusive as to the type, size, and location of the zone for purposes of appraisal of the land under this subchapter.
(d)  If the land is located in a zone described in the determination letter, the chief appraiser shall approve the application and allow appraisal under this subchapter if the applicant is otherwise entitled to have the applicant's land appraised under this subchapter.
(e)  The director of the Texas Forest Service by rule shall adopt procedures under this section.  The procedures must allow the chief appraiser, the landowner, and a representative of each taxing unit in which the land is located to present information to the director before the director issues the determination letter.
(f)  Chapters 41 and 42 do not apply to a determination under this section by the director of the Texas Forest Service of the type, size, and location of a zone.
Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter H. Appraisal of Restricted-Use Timber Land › Section 23.9808. Oil and Gas Operations on Land

Sec. 23.9808.  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. 4, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.31. Appraisal at Headquarters

Sec. 24.31.  APPRAISAL AT HEADQUARTERS.  The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business in this state shall appraise for taxation the rolling stock owned on January 1.  However, if the owner does not reside or maintain a place of business in this state, the chief appraiser for the county in which a railroad that leases the rolling stock maintains its principal place of business in this state shall appraise it.
Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 88, eff. Aug. 14, 1981.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.32. Rolling Stock Information Reports

Sec. 24.32.  ROLLING STOCK INFORMATION REPORTS.  (a)  In addition to any reports required by Chapter 22, a person who on January 1 owns or manages and controls as a fiduciary any rolling stock used in the operation of a railroad shall file a property information report listing the rolling stock with the chief appraiser for the county in which the owner maintains his principal place of business in this state.
(b)  If the owner of a railroad is leasing or otherwise using rolling stock on January 1 for use in the operation of the railroad, he shall file a separate report, attached to the report required by Subsection (a) of this section, listing the rolling stock, the name and business address of the owner, and the full consideration for the lease or use.
(c)  A report required by this section must be on a form prescribed by the comptroller.  In prescribing the form, the comptroller shall ensure that it requires the information necessary to determine market value of rolling stock used in this state.
(d)  The report must contain all the information required by the form and must be signed by the individual required to file the report by Subsection (a) of this section.  When a corporation is required to file the report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the report.
(e)  A report must be filed before May 1.  For good cause shown the chief appraiser may extend the filing deadline by written order for a single period not to exceed 15 days.
Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 89, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 36, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 464, Sec. 2, eff. Jan. 1, 1994.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.33. Report of Leased Rolling Stock Forwarded

Sec. 24.33.  REPORT OF LEASED ROLLING STOCK FORWARDED.  If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the lessee's report required by Subsection (b) of Section 24.32 of this code shall deliver a certified copy of the report by registered or certified mail to the chief appraiser responsible for appraising the rolling stock as provided by Section 24.31 of this code.
Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 90, eff. Aug. 14, 1981.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.34. Interstate Allocation

Sec. 24.34.  INTERSTATE ALLOCATION.  (a)  If the railroad operates in another state or country, the chief appraiser shall allocate to this state the proportion of the total market value of the rolling stock that fairly reflects its use in this state during the preceding tax year.
(b)  The comptroller shall adopt rules establishing formulas for interstate allocation of the value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 91, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 37, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.35. Notice, Review, and Protest

Sec. 24.35.  NOTICE, REVIEW, AND PROTEST.  (a)  The chief appraiser shall deliver notice to the owner of the rolling stock as provided by Section 25.19 of this code and present the appraised value for review and protest as provided by Chapter 41 of this code.
(b)  Review and protests of appraisals of railroad rolling stock must be completed by July 1 or as soon thereafter as practicable and for that reason shall be given priority.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 92, eff. Aug. 14, 1981.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.36. Certification to Comptroller

Sec. 24.36.  CERTIFICATION TO COMPTROLLER.  On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the comptroller the amount of market value allocated to this state for each owner whose rolling stock is appraised in the county and the name and business address of each owner.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 93, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.365. Correction of Certified Amount

Sec. 24.365.  CORRECTION OF CERTIFIED AMOUNT.  (a)  A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated to this state under Section 24.36 was incomplete or incorrect shall immediately certify the correct amount of that market value to the comptroller.
(b)  As soon as practicable after the comptroller receives the correct certification from the chief appraiser, the comptroller shall certify to the county assessor-collector for each affected county the information required by Section 24.38 as corrected.
Added by Acts 2001, 77th Leg., ch. 268, Sec. 2, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.37. Intrastate Apportionment

Sec. 24.37.  INTRASTATE APPORTIONMENT.  The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ratio the mileage of road owned by the railroad in the county bears to the total mileage of road the railroad owns in this state.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.38. Certification of Apportioned Value

Sec. 24.38.  CERTIFICATION OF APPORTIONED VALUE.  Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates:
(1)  the county's apportioned amount of the market value of each owner's rolling stock; and
(2)  the name and business address of each owner.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983;  Acts. 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 908 (H.B. 1309), Sec. 1, eff. January 1, 2010.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.39. Imposition of Tax

Sec. 24.39.  IMPOSITION OF TAX.  The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter.  The county assessor-collector shall add each owner's rolling stock and the value apportioned to the county as certified to him to the appraisal roll certified to him by the chief appraiser as provided by Section 26.01 of this code for county tax purposes.  He shall calculate the county tax due on the rolling stock as provided by Section 26.09 of this code.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 94, eff. Aug. 14, 1981;  Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 24 - Central Appraisal › Subchapter B. Railroad Rolling Stock › Section 24.40. Omitted Property

Sec. 24.40.  OMITTED PROPERTY.  (a)  If a chief appraiser discovers that rolling stock used in this state and subject to appraisal by him has not been appraised and apportioned to the counties in one of the two preceding years, he shall appraise the property as of January 1 for each year it was omitted, submit the appraisal for review and protest, and certify the approved value to the comptroller.
(b)  The certification shall show that the appraisal is for property that escaped taxation in a prior year and shall indicate the year and the appraised value for each year.
Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 95, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 39, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.01. Preparation of Appraisal Records

Sec. 25.01.  PREPARATION OF APPRAISAL RECORDS.  (a)  By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the district and stating the appraised value of each.
(b)  The chief appraiser with the approval of the board of directors of the district may contract with a private appraisal firm to perform appraisal services for the district, subject to his approval.  A contract for private appraisal services is void if the amount of compensation to be paid the private appraisal firm is contingent on the amount of or increase in appraised, assessed, or taxable value of property appraised by the appraisal firm.
(c)  A contract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal, together with supporting data, must be made available to the appraisal district and such appraisals and supporting data shall be public records.  "Supporting data" shall not be construed to include personal notes, correspondence, working papers, thought processes, or any other matters of a privileged or proprietary nature.
Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 96, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.011. Special Appraisal Records

Sec. 25.011.  SPECIAL APPRAISAL RECORDS.  (a)  The chief appraiser for each appraisal district shall prepare and maintain a record of property specially appraised under Chapter 23 of this code and subject, in the future, to additional taxation for change in use or status.
(b)  The record for each type of specially appraised property must be maintained in a separate document for each 12-month period beginning June 1.  The document must include the name of at least one owner of the property, the acreage of the property, and other information sufficient to identify the property as required by the comptroller.  All entries in each document must be kept in alphabetical order according to the last name of each owner whose name is part of the record.
Added by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 97, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 40, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Sec. 25.026.  CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION.  (a)  In this section:
(1)  "Family violence shelter center" has the meaning assigned by Section 51.002, Human Resources Code.
(2)  "Sexual assault program" has the meaning assigned by Section 420.003, Government Code.
(3)  "Victims of trafficking shelter center"  means a program that:
(A)  is operated by a public or private nonprofit organization;  and
(B)  provides comprehensive residential and nonresidential services to victims of trafficking of persons under Section 20A.02, Penal Code.
(b)  Information in appraisal records under Section 25.02 is confidential and is available only for the official use of the appraisal district, this state, the comptroller, and taxing units and political subdivisions of this state if the information identifies the address of a family violence shelter center, a sexual assault program, or a victims of trafficking shelter center.
Added by Acts 2001, 77th Leg., ch. 119, Sec. 5, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1008 (H.B. 2329), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.027. Restriction on Posting Information on Internet Website

Sec. 25.027.  RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE.  (a)  Information in appraisal records may not be posted on the Internet if the information:
(1)  is a photograph, sketch, or floor plan of an improvement to real property that is designed primarily for use as a human residence; or
(2)  indicates the age of a property owner, including information indicating that a property owner is 65 years of age or older.
(b)  Subsection (a)(1) does not apply to an aerial photograph that depicts five or more separately owned buildings.
Added by Acts 2005, 79th Leg., Ch. 29 (S.B. 541), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 337 (H.B. 394), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.03. Description

Sec. 25.03.  DESCRIPTION.  (a)  Property shall be described in the appraisal records with sufficient certainty to identify it.  The description of a manufactured home shall include the correct identification or serial number of the home or the Department of Housing and Urban Development label number or the state seal number in addition to the information required in Subsection (c) of this Section.  A manufactured home shall not be included in the appraisal records unless this identification and descriptive information is included.
(b)  The comptroller may adopt rules establishing minimum standards for descriptions of property.
(c)  Each description of a manufactured home shall include the approximate square footage, the approximate age, the general physical condition, and any characteristics which distinguish the particular manufactured home.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.04. Separate Estates or Interests

Sec. 25.04.  SEPARATE ESTATES OR INTERESTS.  Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.05. Life Estates

Sec. 25.05.  LIFE ESTATES.  Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 25 - Local Appraisal › Section 25.06. Property Encumbered by Possessory or Security Interest

Sec. 25.06.  PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST.  (a)  Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other interest securing payment or performance of an obligation shall be listed in the name of the owner of the property so encumbered.
(b)  Except as otherwise directed in writing under Section 1.111(f), real property that is subject to an installment contract of sale shall be listed in the name of the seller if the installment contract is not filed of record in the real property records of the county.
(c)  This section does not apply to:
(1)  any portion of a facility owned by the Texas Department of Transportation that is a rail facility or system or is a highway in the state highway system and that is licensed or leased to a private entity by that department under Chapter 91 or 223, Transportation Code;  or
(2)  a leasehold or other possessory interest granted by the Texas Department of Transportation in a facility owned by that department that is a rail facility or system or is a highway in the state highway system.
Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 579, Sec. 9, eff. Jan. 1, 1996;  Acts 1999, 76th Leg., ch. 1481, Sec. 6, eff. Jan. 1, 2000.
Amended by:
Acts 2005, 79th Leg., Ch. 281 (H.B. 2702), Sec. 2.96, eff. June 14, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 259 (H.B. 1201), Sec. 2, eff. June 17, 2011.