Texas § LG.212.302 - ADMINISTRATIVE DETERMINATION

§ LG.212.302. ADMINISTRATIVE DETERMINATION

ADMINISTRATIVE DETERMINATION. (a) The governing body of a municipality may implement an expedited process to administratively determine that an undeveloped parcel of land is abandoned, unoccupied, and tax delinquent if the parcel: (1) has never been platted or surveyed or has remained undeveloped and unoccupied for 25 years or more after the date the land was platted or surveyed; (2) if located in a subdivision, is part of a subdivision in which 50 percent or more of the parcels are: (A) undeveloped, abandoned, or unoccupied; and (B) 10 acres or less in size; (3) has an assessed value of less than $1,000 as indicated on the most recent appraisal roll for the appraisal district in which the parcel is located; (4) is not valued for ad valorem taxation as land for agricultural use under Subchapter C , Chapter 23 , Tax Code; (5) has delinquent ad valorem taxes owed for the current tax year, as defined by Section 1.04 , Tax Code; and (6) has delinquent ad valorem taxes owed for at least 5 out of the preceding 10 tax years. (b) The municipality does not have an ownership interest in any undeveloped parcel of land that is administratively determined to be abandoned, unoccupied, and tax delinquent or that is placed in a receivership under this subchapter, except for any existing or future legal interest established by other law. Added by Acts 2025, 89th Leg., R.S., Ch. 1007 (S.B. 1579 ), Sec. 1, eff. September 1, 2025.