Texas Tax Code - TAX § 23.9801. Definitions

(1) “Aesthetic management zone” means timber land on which timber harvesting is restricted for aesthetic or conservation purposes, including:

(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:

(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:

(6) “Qualified restricted-use timber land” means land that qualifies for appraisal as provided by this subchapter.