Texas Tax Code 23.56 – Land Ineligible for Appraisal as Open-Space Land
Terms Used In Texas Tax Code 23.56
- Appraisal: A determination of property value.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Rule: includes regulation. See Texas Government Code 311.005
Land is not eligible for appraisal as provided by this subchapter if:
(1) the land is located inside the corporate limits of an incorporated city or town, unless:
(A) the city or town is not providing the land with governmental and proprietary services substantially equivalent in standard and scope to those services it provides in other parts of the city or town with similar topography, land utilization, and population density;
(B) the land has been devoted principally to agricultural use continuously for the preceding five years; or
(C) the land:
(i) has been devoted principally to agricultural use or to production of timber or forest products continuously for the preceding five years; and
(ii) is used for wildlife management;
(2) the land is owned by an individual who is a nonresident alien or by a foreign government if that individual or government is required by federal law or by rule adopted pursuant to federal law to register his ownership or acquisition of that property; or
(3) the land is owned by a corporation, partnership, trust, or other legal entity if the entity is required by federal law or by rule adopted pursuant to federal law to register its ownership or acquisition of that land and a nonresident alien or a foreign government or any combination of nonresident aliens and foreign governments own a majority interest in the entity.