Texas Tax Code 23.425 – Eligibility of Land Used for Growing Florist Items in Certain Counties
Current as of: 2024 | Check for updates
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(a) This section applies only to land:
(1) that is located in a county with a population of 35,000 or less; and
(2) on which a greenhouse for growing florist items solely for wholesale purposes is located.
(b) A person who owns land described by Subsection (a) is entitled to have the land designated for agricultural use under this subchapter if the land otherwise qualifies for the designation under § 23.42 and the person who owns the land is not using it in conjunction with or contiguous to land being used to conduct retail sales of florist items. For purposes of § 23.41, a greenhouse described by Subsection (a)(2) is an appurtenance to the land.
Terms Used In Texas Tax Code 23.425
- 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
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
(c) In this section:
(1) “Florist item” has the meaning assigned by § 71.041, Agriculture Code.
(2) “Greenhouse” means a building or permanent structure that is enclosed with a nonporous covering and is designed or constructed for growing plants in a protected or climate-controlled environment.