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Texas Tax Code - TAX § 23.9803. Appraisal of Qualified Restricted-Use Timber Land

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

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 23.9803. Appraisal of Qualified Restricted-Use Timber Land - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-23-9803/

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