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Texas Tax Code - TAX § 23.9808. Oil and Gas Operations on Land

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

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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 23.9808. Oil and Gas Operations on Land - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-23-9808/

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