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Texas Tax Code - TAX § 23.22. Land Use of Which is Restricted by Governmental Entity

Current as of January 01, 2024 | Updated by Findlaw Staff

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

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 23.22. Land Use of Which is Restricted by Governmental Entity - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-23-22/

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