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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 |
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Subchapter H. APPRAISAL OF RESTRICTED-USE TIMBER LAND |
Sec. 23.9802. QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND
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(a) Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone.
(b) Land qualifies for appraisal as provided by this subchapter if:
(1) timber was harvested from the land in a year in which the land was appraised under Subchapter E; and
(2) the land has been regenerated for timber production to the degree of intensity generally accepted in the area for commercial timber land and with intent to produce income.
(c) Land ceases to qualify for appraisal under Subsection (b) on the 10th anniversary of the date the timber was harvested under Subsection (b)(1). This subsection does not disqualify the land from qualifying for appraisal under this section in a tax year following that anniversary based on the circumstances existing in that subsequent tax year.