Texas Tax Code - Section 23.93. Appraisal Of Restricted Land
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Texas Laws > Tax Code > Texas Tax Code - Section 23.93. Appraisal Of Restricted Land
Section: 23.83 23.84 23.85 23.86 23.87 23.91 23.92 23.93 23.94 23.95 23.96 23.97 23.9801 23.9802 23.9803
§ 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
(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
(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