Texas § TX.23.72 - QUALIFICATION FOR PRODUCTIVITY APPRAISAL
Full text of Texas The Texas Constitution § TX.23.72 — QUALIFICATION FOR PRODUCTIVITY APPRAISAL, with citation guidance and answers to common questions.
§ TX.23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL
QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) Land qualifies for appraisal as provided by this subchapter if it is currently and actively devoted principally to production of timber or forest products to the degree of intensity generally accepted in the area with intent to produce income and has been devoted principally to production of timber or forest products or to agricultural use that would qualify the land for appraisal under Subchapter C or D for five of the preceding seven years. (b) In determining whether land is currently and actively devoted principally to the production of timber or forest products to the degree of intensity generally accepted in an area, a chief appraiser may not consider the purpose for which a portion of a parcel of land is used if the portion is: (1) used for the production of timber or forest products, including a road, right-of-way, buffer area, or firebreak; or (2) subject to a right-of-way that was taken through the exercise of the power of eminent domain. (c) For the purpose of the appraisal of land under this subchapter, a portion of a parcel of land described by Subsection (b) is considered land that qualifies for appraisal under this subchapter if the remainder of the parcel of land qualifies for appraisal under this subchapter. Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 780, Sec. 3, eff. Jan. 1, 1988. Amended by: Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409 ), Sec. 1, eff. September 1, 2019.
Frequently Asked Questions About Texas § TX.23.72
What does The Texas Constitution § TX.23.72 cover?
Section TX.23.72 ("QUALIFICATION FOR PRODUCTIVITY APPRAISAL") 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.23.72?
A common citation format is "The Texas Constitution § TX.23.72" (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.23.72 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.