Texas § 23.22 LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY.

Texas Statutes

§ 23.22 — LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY.

Texas § 23.22

Code TXTax Code

This text of Texas § 23.22 (LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 23.22 (2026).

Text

Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY. 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.

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Legislative History

Added by Acts 1997, 75th Leg., ch. 1039, Sec. 23, eff. Jan. 1, 1998. Renumbered from Sec. 23.21 by Acts 1999, 76th Leg., ch. 62, Sec. 16.05, eff. Sept. 1, 1999.