Tax Code › Title 1 › Chapter 23 › Subchapter A

Texas Tax Code § 23.03

Compilation of Large Properties and Properties Subject to Limitation on Appraised or Taxable Value

Appraisal Methods and Procedures · Appraisals Generally

Each year the chief appraiser shall compile and send to the Texas Economic Development and Tourism Office a list of properties in the appraisal district that in that tax year:

(1) have a market value of $100 million or more;

(2) are subject to a limitation on appraised value under former Subchapter B or C, Chapter 313; or

(3) are subject to a limitation on taxable value under Subchapter T, Chapter 403, Government Code.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002.

Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 5, eff. January 1, 2024.

Other codes referenced

Gov't § 403.601