Texas § 23.522 TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.

Texas Statutes

§ 23.522 — TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.

Texas § 23.522

Code TXTax Code

This text of Texas § 23.522 (TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.) 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. § 23.522 (2026).

Text

Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT. The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:

(1)a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and

(2)the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.

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Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT. The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:
(1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and
(2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.