Tax Code › Title 1 › Chapter 23 › Subchapter F

Texas Tax Code § 23.81

Definitions

Appraisal Methods and Procedures · Appraisal of Recreational, Park, and Scenic Land

In this subchapter:

(1) "Recreational, park, or scenic use" means use for individual or group sporting activities, for park or camping activities, for development of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas.

(2) "Deed restriction" means a valid and enforceable provision that limits the use of land and that is included in a written instrument filed and recorded in the deed records of the county in which the land is located.

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

Official source
Legislative history

Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, Sec. 79, eff. Jan. 1, 1982.

Sections that refer to this one

Loc. Gov't § 375.163§ 11.31