Texas § TX.23.9803 - APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND
Full text of Texas The Texas Constitution § TX.23.9803 — APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND, with citation guidance and answers to common questions.
§ TX.23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND
APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND. (a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as determined under Section 23.73 (a). (b) The appraised value determined under Subsection (a) may not exceed the lesser of: (1) the market value of the land as determined by other appraisal methods; or (2) the appraised value of the land for the year preceding the first year of appraisal under this subchapter. (c) The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records. Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.23.9803
What does The Texas Constitution § TX.23.9803 cover?
Section TX.23.9803 ("APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.23.9803?
A common citation format is "The Texas Constitution § TX.23.9803" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.23.9803 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.