Sec. 23.525. OIL AND GAS OPERATIONS ON LAND. The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.
Added by Acts 2017, 85th Leg., R.S., Ch. 365 (H.B. 3198), Sec. 1, eff. September 1, 2017.
Redesignated from Tax Code, Section 23.524 by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 21.001(43), eff. September 1, 2019.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Chapter 23 - Appraisal Methods and Procedures
Subchapter D. Appraisal of Agricultural Land
Section 23.52. Appraisal of Qualified Agricultural Land
Section 23.521. Standards for Qualification of Land for Appraisal Based on Wildlife Management Use
Section 23.522. Temporary Cessation of Agricultural Use During Drought
Section 23.524. Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests
Section 23.525. Oil and Gas Operations on Land
Section 23.526. Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
Section 23.53. Capitalization Rate
Section 23.541. Late Application for Appraisal as Agricultural Land
Section 23.55. Change of Use of Land
Section 23.551. Additional Notice to Certain Landowners
Section 23.56. Land Ineligible for Appraisal as Open-Space Land
Section 23.57. Action on Applications
Section 23.58. Loan Secured by Lien on Open-Space Land
Section 23.59. Appraisal of Open-Space Land That Is Converted to Timber Production
Section 23.60. Reappraisal of Land Subject to Temporary Quarantine for Ticks