All codes › Tax Code › Title 1
Chapter 23
Appraisal Methods and Procedures
Subchapter A. Appraisals Generally
23.01
Appraisals Generally
23.0101
Consideration of Alternate Appraisal Methods
23.011
Cost Method of Appraisal
23.012
Income Method of Appraisal
23.013
Market Data Comparison Method of Appraisal
23.014
Exclusion of Property as Real Property
23.03
Compilation of Large Properties and Properties Subject to Limitation on Appraised or Taxable Value
Subchapter B. Special Appraisal Provisions
23.11
Governmental Action That Constitutes Taking
23.12
Inventory
23.121
Dealer's Motor Vehicle Inventory; Value
23.1211
Temporary Production Aircraft; Value
23.122
Prepayment of Taxes by Certain Taxpayers
23.123
Declarations and Statements Confidential
23.124
Dealer's Vessel and Outboard Motor Inventory; Value
23.1241
Dealer's Heavy Equipment Inventory; Value
23.1242
Prepayment of Taxes by Heavy Equipment Dealers
23.1243
Refund of Prepayment of Taxes on Fleet Transaction
23.125
Prepayment of Taxes by Certain Taxpayers
23.126
Declarations and Statements Confidential
23.127
Retail Manufactured Housing Inventory; Value
23.128
Prepayment of Taxes by Manufactured Housing Retailers
23.129
Waiver of Certain Penalties
23.13
Taxable Leaseholds
23.135
License to Occupy Dwelling Unit in Tax-Exempt Retirement Community
23.14
Appraisal of Property Subject to Environmental Response Requirement
23.17
Mineral Interest Not Being Produced
23.175
Oil or Gas Interest
23.18
Property Owned by a Nonprofit Homeowners' Organization for the Benefit of Its Members
23.19
Property Occupied by Stockholders of Corporation Incorporated under Cooperative Association Act
23.20
Waiver of Special Appraisal
23.21
Property Used to Provide Affordable Housing
23.215
Appraisal of Certain Nonexempt Property Used for Low-Income or Moderate-Income Housing
23.22
Land Use of Which Is Restricted by Governmental Entity
23.23
Limitation on Appraised Value of Residence Homestead
23.231
Circuit Breaker Limitation on Appraised Value of Real Property Other Than Residence Homestead
23.24
Furniture, Fixtures, and Equipment
23.25
Appraisal of Land Used for Single-Family Residential Purposes That Is Contiguous to Agricultural or Open-Space Land with Common Ownership
23.26
Solar Energy Property
Subchapter C. Land Designated for Agricultural Use
23.41
Appraisal
23.42
Eligibility
23.425
Eligibility of Land Used for Growing Florist Items in Certain Counties
23.426
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
23.43
Application
23.431
Late Application for Agricultural Designation
23.44
Action on Application
23.45
Application Confidential
23.46
Additional Taxation
23.47
Loan Secured by Lien on Agricultural-Use Land
23.48
Reappraisal of Land Subject to Temporary Quarantine for Ticks
Subchapter D. Appraisal of Agricultural Land
23.51
Definitions
23.52
Appraisal of Qualified Agricultural Land
23.521
Standards for Qualification of Land for Appraisal Based on Wildlife Management Use
23.522
Temporary Cessation of Agricultural Use During Drought
23.523
Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services
23.524
Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests
23.525
Oil and Gas Operations on Land
23.526
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
23.53
Capitalization Rate
23.54
Application
23.541
Late Application for Appraisal as Agricultural Land
23.55
Change of Use of Land
23.551
Additional Notice to Certain Landowners
23.56
Land Ineligible for Appraisal as Open-Space Land
23.57
Action on Applications
23.58
Loan Secured by Lien on Open-Space Land
23.59
Appraisal of Open-Space Land That Is Converted to Timber Production
23.60
Reappraisal of Land Subject to Temporary Quarantine for Ticks
Subchapter E. Appraisal of Timber Land
23.71
Definitions
23.72
Qualification for Productivity Appraisal
23.73
Appraisal of Qualified Timber Land
23.74
Capitalization Rate
23.75
Application
23.751
Late Application for Appraisal as Timber Land
23.76
Change of Use of Land
23.765
Oil and Gas Operations on Land
23.77
Land Ineligible for Appraisal as Timber Land
23.78
Minimum Taxable Value of Timber Land
23.79
Action on Applications
Subchapter F. Appraisal of Recreational, Park, and Scenic Land
Subchapter G. Appraisal of Public Access Airport Property
Subchapter H. Appraisal of Restricted-Use Timber Land
23.9801
Definitions
23.9802
Qualification for Appraisal as Restricted-Use Timber Land
23.9803
Appraisal of Qualified Restricted-Use Timber Land
23.9804
Application
23.9805
Action on Application
23.9806
Application Denial Based on Zone Location
23.9807
Change of Use of Land
23.9808
Oil and Gas Operations on Land