Tex. Tax Code § 23.522
This is the official text of Tex. Tax Code § 23.522, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.
Official statutory text
The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:
(1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and
(2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.
(1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and
(2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
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.