Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:
(1) tangible personal property, including trade fixtures;
(2) intangible personal property;
(3) chicken coops or rabbit pens used for the noncommercial production of food for personal consumption; or
(4) other property that is not subject to appraisal as real property.
Official text of the Texas Tax Code as published by the Texas Legislative Council.