Texas § TX.23.73 - APPRAISAL OF QUALIFIED TIMBER LAND
Full text of Texas The Texas Constitution § TX.23.73 — APPRAISAL OF QUALIFIED TIMBER LAND, with citation guidance and answers to common questions.
§ TX.23.73. APPRAISAL OF QUALIFIED TIMBER LAND
APPRAISAL OF QUALIFIED TIMBER LAND. (a) The appraised value of qualified timber land is determined on the basis of the category of the land, using accepted income capitalization methods applied to average net to land. The appraised value so determined may not exceed the market value of the land as determined by other appraisal methods. (b) The comptroller by rule shall develop and distribute to each appraisal office appraisal manuals setting forth this method of appraising qualified timber land, and each appraisal office shall use the appraisal manuals in appraising qualified timber land. The comptroller by rule shall develop and the appraisal office shall enforce procedures to verify that land meets the conditions contained in Section 23.72 . The rules, before taking effect, must be approved by the comptroller with the review and counsel of the Texas A&M Forest Service. (c) For the purposes of Section 23.76 of this code, the chief appraiser also shall determine the market value of qualified timber land and shall record both the market value and the appraised value in the appraisal records. (d) The appraisal of minerals or subsurface rights to minerals is not within the provisions of this subchapter. Acts 1979, 66th Leg., p. 2261, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg. 1st C.S., p. 145, ch. 13, Sec. 73, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 26, eff. Sept. 1, 1991. Amended by: Acts 2017, 85th Leg., R.S., Ch. 23 (S.B. 594 ), Sec. 2, eff. January 1, 2018. Acts 2017, 85th Leg., R.S., Ch. 553 (S.B. 526 ), Sec. 10(c), eff. September 1, 2017.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.23.73
What does The Texas Constitution § TX.23.73 cover?
Section TX.23.73 ("APPRAISAL OF QUALIFIED 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.23.73?
A common citation format is "The Texas Constitution § TX.23.73" (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.23.73 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.