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Statutes » Texas » Tax Code » Chapter 23

Tex. Tax Code § 23.22

This is the official text of Tex. Tax Code § 23.22, part of Texas’s Tax Code — governs state and local taxation.

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§ 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY.

Official statutory text

In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.