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Texas Tax Code - Section 23.97. Penalty For Violating Deed Restriction

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 23.97. Penalty For Violating Deed Restriction

§ 23.97. PENALTY FOR VIOLATING DEED RESTRICTION.  (a) If 
airport property appraised under this subchapter is used as other 
than public access airport property before the term of the deed 
restriction expires, a penalty is imposed on the property equal to 
the difference between the taxes imposed on the property on the 
basis of appraisal under this subchapter for the year in which the 
violation occurs and the amount that would have been imposed for 
that year had the property not been restricted to use as public 
access airport property.
	(b)  The chief appraiser shall make an entry in the appraisal 
records for the property against which the penalty is imposed 
indicating liability for the penalty and shall deliver a written 
notice of imposition of the penalty to the person who filed the 
application for appraisal under this subchapter.  The notice shall 
include a brief explanation of the procedures for protesting the 
imposition of the penalty.
	(c)  The assessor for each taxing unit that imposed taxes on 
the property on the basis of appraisal under this subchapter shall 
add the amount of the penalty to the unit's tax bill for taxes on the 
property against which the penalty is imposed.  The county 
assessor-collector shall add the amount of the penalty to the 
county's tax bill for taxes on the property.  The penalty shall be 
collected at the same time and in the same manner as the taxes on the 
property against which the penalty is imposed.  The amount of the 
penalty constitutes a lien on the property against which the 
penalty is imposed and accrues penalty and interest in the same 
manner as a delinquent tax.

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. 154, ch. 13, 
§ 84, eff. Jan. 1, 1982.

Last modified: August 11, 2007