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Texas Tax Code - TAX § 23.81. Definitions

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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.

Cite this article: - Texas Tax Code - TAX § 23.81. Definitions - last updated April 14, 2021 |

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