Tex. Tax Code § 23.91

This is the official text of Tex. Tax Code § 23.91, part of Texas’s Tax Code — governs state and local taxation.

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§ 23.91. DEFINITIONS.

Official statutory text

In this subchapter:

(1) "Airport property" means real property that is designed to be used or is used for airport purposes, including the landing, parking, shelter, or takeoff of aircraft and the accommodation of individuals engaged in the operation, maintenance, or navigation of aircraft or of aircraft passengers in connection with their use of aircraft or of airport property.

(2) "Public access airport property" means privately owned airport property that is regularly used by the public for or regularly provides services to the public in connection with airport purposes.

(3) "Deed restriction" means a valid and enforceable provision that restricts the use of property and that is included in a written instrument filed and recorded in the deed records of the county in which the property is located.

Status: in_force · Read it on the official government site

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