Texas Tax Code 23.22 – Land Use of Which Is Restricted by Governmental Entity
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Terms Used In Texas Tax Code 23.22
- Property: means real and personal property. See Texas Government Code 311.005
In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.