Tex. Tax Code § 23.9803
This is the official text of Tex. Tax Code § 23.9803, 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.
§ 23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND.
Official statutory text
(a) Except as provided by Subsection (b), the appraised value of qualified restricted-use timber land is one-half of the appraised value of the land as determined under Section 23.73(a).
(b) The appraised value determined under Subsection (a) may not exceed the lesser of:
(1) the market value of the land as determined by other appraisal methods; or
(2) the appraised value of the land for the year preceding the first year of appraisal under this subchapter.
(c) The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records.
(b) The appraised value determined under Subsection (a) may not exceed the lesser of:
(1) the market value of the land as determined by other appraisal methods; or
(2) the appraised value of the land for the year preceding the first year of appraisal under this subchapter.
(c) The chief appraiser shall determine the market value of qualified restricted-use timber land and shall record both the market value and the appraised value in the appraisal records.
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.