Terms Used In Texas Local Government Code 214.231

  • Appraisal: A determination of property value.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

In this subchapter:
(1) “Building” means any enclosed structure designed for use as a habitation or for a commercial use, including engaging in trade or manufacture.
(2) “Owner” means the person that owns the real property on which a building is situated, according to:
(A) the real property records of the county in which the property is located; or
(B) the records of the appraisal district in which the property is located.
(3) “Unit” means an enclosed area designed:
(A) for habitation by a single family; or
(B) for a commercial use, including engaging in trade or manufacture, by a tenant.