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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 1. PROPERTY TAX CODE |
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Subtitle D. APPRAISAL AND ASSESSMENT |
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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 |
| § 23.02. REAPPRAISAL OF PROPERTY DAMAGED IN NATURAL DISASTER AREA |
| § 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED 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 |
| § 23.15. INTANGIBLES OF AN INSURANCE COMPANY |
| § 23.16. INTANGIBLES OF A SAVINGS AND LOAN ASSOCIATION |
| § 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 |
| § 23.24. 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 |
| 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 |
| § 23.43. 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 |
| § 23.53. CAPITALIZATION RATE |
| § 23.54. APPLICATION |
| § 23.541. LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND |
| § 23.55. CHANGE OF USE OF LAND |
| § 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 |
| § 23.77. 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 |
| § 23.81. DEFINITIONS |
| § 23.82. VOLUNTARY RESTRICTIONS |
| § 23.83. APPRAISAL OF RESTRICTED LAND |
| § 23.84. APPLICATION |
| § 23.85. ACTION ON APPLICATION |
| § 23.86. ADDITIONAL TAXATION FOR PRECEDING YEARS |
| § 23.87. PENALTY FOR VIOLATING DEED RESTRICTION |
| Subchapter G. APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTY |
| § 23.91. DEFINITIONS |
| § 23.92. VOLUNTARY RESTRICTIONS |
| § 23.93. APPRAISAL OF RESTRICTED LAND |
| § 23.94. APPLICATION |
| § 23.95. ACTION ON APPLICATION |
| § 23.96. TAXATION FOR PRECEDING YEARS |
| § 23.97. PENALTY FOR VIOLATING DEED RESTRICTION |
| 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 |