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Texas Tax Code - Section 23.93. Appraisal Of Restricted Land

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 23.93. Appraisal Of Restricted Land

§ 23.93. APPRAISAL OF RESTRICTED LAND.  (a) A person is 
entitled to have airport property he owns appraised under this 
subchapter if, on January 1:
		(1)  the property is restricted as provided by this 
subchapter;             
		(2)  the property has been devoted exclusively to use 
as public access airport property for the preceding year;  and
		(3)  he is using and intends to use the property 
exclusively as public access airport property in the current year.
	(b)  The chief appraiser may not consider any factor other 
than one relating to the value of the airport property as 
restricted.  Sales of comparable airport property not restricted as 
provided by this subchapter may not be used to determine the value 
of restricted property.
	(c)  Improvements to the property that qualify as public 
access airport property are appraised as provided by this 
subchapter, but other improvements and the mineral estate are 
appraised separately at market value.
	(d)  If airport property is appraised under this subchapter 
for a year, the chief appraiser shall determine at the end of that 
year whether the property was used exclusively as public access 
airport property.  If the airport property was not used exclusively 
as public access airport property, the assessor for each taxing 
unit shall impose an additional tax equal to the difference in the 
amount of tax imposed and the amount that would have been imposed 
for that year if the property had not been restricted to use as 
public access airport property.  The assessor shall include the 
amount of additional tax plus interest on the next bill for taxes on 
the land.
	(e)  The comptroller shall promulgate rules specifying the 
methods to apply and the procedures to use in appraising property 
under this subchapter.

Added by Acts 1981, 67th Leg., p. 2355, ch. 581, § 1, eff. Jan. 1, 
1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 152, ch. 13, 
§ 81, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, 
§ 30, eff. Sept. 1, 1991.

Last modified: August 11, 2007