Tax Code › Title 1 › Chapter 23 › Subchapter E

Texas Tax Code § 23.765

Oil and Gas Operations on Land

Appraisal Methods and Procedures · Appraisal of Timber Land

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.

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

Official source
Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 2, eff. September 1, 2019.