(a) The chief appraiser for each appraisal district shall prepare and maintain a record
of property specially appraised under Chapter 23 of this code and subject, in the
future, to additional taxation for change in use or status.
(b) The record for each type of specially appraised property must be maintained in
a separate document for each 12-month period beginning June 1. The document must include the name of at least one owner of the property, the acreage
of the property, and other information sufficient to identify the property as required
by the comptroller. All entries in each document must be kept in alphabetical order according to the
last name of each owner whose name is part of the record.
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